Podak Co (ROCO:3537) Days Payable: 36.70 (As of Dec. 2025) — Near Median

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ROCO:3537 Podak Co Ltd ROCO:3537
71 GF Score
Price NT$63.20
GF Value NT$44.06
Valuation Significantly Overvalued
! 3 Warning Signs
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What is Podak Co Days Payable?

Podak Co ROCO:3537 -4.24% 71 Days Payable is 36.70 as of Dec. 2025, which is 1% below its 10-year median of 37.20. GuruFocus rates ROCO:3537 with a GF Score™ of 71/100 and a GF Value™ of NT$44.06 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 2,992 Industrial Products companies, Podak Co ranks worse than 85.33% on this metric.

Podak Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$257 Mil. Podak Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$638 Mil. Hence, Podak Co's Days Payable for the three months ended in Dec. 2025 was 36.70.

The historical rank and industry rank for Podak Co's Days Payable or its related term are showing as below:

ROCO:3537' s Days Payable Range Over the Past 10 Years
Min: 29.68   Med: 37.2   Max: 44.21
Current: 32.75

During the past 13 years, Podak Co's highest Days Payable was 44.21. The lowest was 29.68. And the median was 37.20.

ROCO:3537's Days Payable is ranked worse than
85.33% of 2992 companies
in the Industrial Products industry
Industry Median: 78.045 vs ROCO:3537: 32.75

Podak Co's Days Payable declined from Dec. 2024 (36.97) to Dec. 2025 (36.70). It may suggest that Podak Co accelerated paying its suppliers.


Podak Co Days Payable Historical Data

* Premium members only.

The historical data trend for Podak Co's Days Payable can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Podak Co Days Payable Chart

Podak Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 44.21 42.70 35.24 39.49 32.03

Podak Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
Days Payable Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 36.97 30.39 26.51 37.96 36.70

ROCO:3537 vs VRT, BE: Days Payable Comparison

For the Electrical Equipment & Parts subindustry, Podak Co's Days Payable, along with its competitors' market caps and Days Payable data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Podak Co Days Payable vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Podak Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Podak Co's Days Payable falls into.


ROCO:3537
71GF Score
Podak Co Ltd ROCO:3537
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Podak Co Days Payable Calculation

Days Payable indicates the number of days that the account payable relative to cost of goods sold the company has. An increase of Days Payable may suggest that the company delays paying its suppliers.

Podak Co's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as

Days Payable (A: Dec. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Dec. 2024 ) + Accounts Payable (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( (227.29 + 212.806) / 2 ) / 2507.319*365
=220.048 / 2507.319*365
=32.03

Podak Co's Days Payable for the quarter that ended in Dec. 2025 is calculated as:

Days Payable (Q: Dec. 2025 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Sep. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (300.721 + 212.806) / 2 ) / 638.339*365 / 4
=256.7635 / 638.339*365 / 4
=36.70

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Days Payable →
What does a Days Payable of 36.70 mean?
Podak Co (ROCO:3537) has a Days Payable of 36.70 as of Dec. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Podak Co and its competitors. This is near median its historical median of 37.20. Over the past decade, Podak Co's Days Payable has ranged from 29.68 to 44.21. According to the industry distribution chart, Podak Co ranks #2553 out of 2992 companies in the Industrial Products industry, placing it in the top 85.3%.
Is Podak Co's Days Payable too high?
Podak Co's current Days Payable of 36.70 is near median its 10-year median of 37.20. Over the past 10 years, this metric has ranged from a low of 29.68 to a high of 44.21. The Industrial Products industry median Days Payable is 78.05. Podak Co's value of 36.70 is 53% below this industry median. Based on the distribution chart, Podak Co ranks #2553 out of 2992 companies in the Industrial Products industry, which is in the bottom quartile relative to peers. Overall, Podak Co has a GF Score™ of 71/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Podak Co's Days Payable compare to VRT and BE?
According to the Industrial Products industry distribution chart, Podak Co ranks #2553 out of 2992 companies for Days Payable. This places Podak Co in the lower half of its industry. The industry median Days Payable is 78.05. Podak Co's value of 36.70 is 53% below this benchmark. Historically, Podak Co's own Days Payable has ranged from 29.68 to 44.21 over the past decade. While the company's 10-year median is 37.20 vs. the industry median of 78.05, Podak Co has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Days Payable for an Industrial Products company?
The median Days Payable among Industrial Products companies is 78.05, based on 2,992 companies in the industry. Companies in the top quartile (top 25%) have a Days Payable significantly above this median, while those in the bottom quartile fall well below. However, Days Payable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Podak Co's current Days Payable of 36.70 is 53% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Days Payable mean?
A high Days Payable can signal that a stock is expensive relative to its fundamentals. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Podak Co and its competitors. For the Industrial Products industry, the median Days Payable is 78.05 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Podak Co's current Days Payable is 36.70, which is near median its own 10-year median of 37.20. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Podak Co stock overvalued right now?
Based on GuruFocus' analysis, Podak Co (ROCO:3537) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$44.06, compared to a current price of NT$63.20 — trading 43.4% above its estimated fair value. The current Days Payable is 36.70, which is near median its 10-year median of 37.20 and 53% below the Industrial Products industry median of 78.05. Podak Co's overall GF Score™ is 71/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Payable calculated?
Days Payable is calculated from a company's financial statements. For Podak Co (ROCO:3537), the current Days Payable is 36.70 as of Dec. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Podak Co (ROCO:3537) Overvalued in 2026?

Based on GuruFocus' analysis, Podak Co stock appears to be overvalued. The current stock price of NT$63.20 is trading 43.4% above its estimated GF Value™ of NT$44.06. GuruFocus considers Podak Co to be Significantly Overvalued.

Key valuation signals for ROCO:3537:

  • Days Payable: 36.70 (near median its 10-year median of 37.20)
  • GF Value™: NT$44.06 vs. price of NT$63.20 (43.4% above fair value)
  • GF Score™: 71/100 with 3 warning signs
  • Industry Position: 53% below the Industrial Products median (#2553 of 2992)

No single metric tells the full story. See the ROCO:3537 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Podak Co Business Description

Address Zhongshan N. Road, 10th Floor, No 129, Sector 2, Zhongshan District, Taipei, TWN, 104
Podak Co Ltd are mainly engaged in the import and export trading of various motors, electronic components, and electrical machinery, as well as acting as an agent, bidding, and distributing for domestic and foreign manufacturers of the aforementioned products.
71GF Score

Get the complete analysis for ROCO:3537

Days Payable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$63.20
Price
NT$44.06
GF Value