UC&GN International (ROCO:3603) Days Payable: 31.61 (As of Dec. 2025) — Near Median


ROCO:3603 UC&GN International Corp ROCO:3603
54 GF Score
Price NT$7.33
GF Value NT$6.52
Valuation Modestly Overvalued
! 8 Warning Signs
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What is UC&GN International Days Payable?

UC&GN International ROCO:3603 54 Days Payable is 31.61 as of Dec. 2025, which is 1% below its 10-year median of 31.87. GuruFocus rates ROCO:3603 with a GF Score™ of 54/100 and a GF Value™ of NT$6.52 (Modestly Overvalued). The stock has 8 warning signs investors should review. Among 2,986 Industrial Products companies, UC&GN International ranks worse than 79.6% on this metric.

UC&GN International's average Accounts Payable for the six months ended in Dec. 2025 was NT$15.9 Mil. UC&GN International's Cost of Goods Sold for the six months ended in Dec. 2025 was NT$91.7 Mil. Hence, UC&GN International's Days Payable for the six months ended in Dec. 2025 was 31.61.

The historical rank and industry rank for UC&GN International's Days Payable or its related term are showing as below:

ROCO:3603' s Days Payable Range Over the Past 10 Years
Min: 16.52   Med: 31.87   Max: 346.25
Current: 38.75

During the past 13 years, UC&GN International's highest Days Payable was 346.25. The lowest was 16.52. And the median was 31.87.

ROCO:3603's Days Payable is ranked worse than
79.6% of 2986 companies
in the Industrial Products industry
Industry Median: 77.81 vs ROCO:3603: 38.75

UC&GN International's Days Payable increased from Dec. 2024 (30.97) to Dec. 2025 (31.61). It may suggest that UC&GN International delayed paying its suppliers.


UC&GN International Days Payable Historical Data

* Premium members only.

The historical data trend for UC&GN International'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.

UC&GN International Days Payable Chart

UC&GN International 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 24.49 23.52 16.52 29.02 43.30

UC&GN International Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 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 15.47 18.43 30.97 42.37 31.61

ROCO:3603 vs VRT, BE, HUBB: Days Payable Comparison

For the Electrical Equipment & Parts subindustry, UC&GN International'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.


UC&GN International Days Payable vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, UC&GN International's Days Payable distribution charts can be found below:

* The bar in red indicates where UC&GN International's Days Payable falls into.


ROCO:3603
54GF Score
UC&GN International Corp ROCO:3603
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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UC&GN International 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.

UC&GN International'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
=( (21.487 + 18.194) / 2 ) / 167.262*365
=19.8405 / 167.262*365
=43.30

UC&GN International'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: Jun. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (13.584 + 18.194) / 2 ) / 91.723*365 / 2
=15.889 / 91.723*365 / 2
=31.61

* 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 31.61 mean?
UC&GN International (ROCO:3603) has a Days Payable of 31.61 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 UC&GN International and its competitors. This is near median its historical median of 31.87. Over the past decade, UC&GN International's Days Payable has ranged from 16.52 to 346.25. According to the industry distribution chart, UC&GN International ranks #2377 out of 2986 companies in the Industrial Products industry, placing it in the top 79.6%.
Is UC&GN International's Days Payable too high?
UC&GN International's current Days Payable of 31.61 is near median its 10-year median of 31.87. Over the past 10 years, this metric has ranged from a low of 16.52 to a high of 346.25. The Industrial Products industry median Days Payable is 77.81. UC&GN International's value of 31.61 is 59.4% below this industry median. Based on the distribution chart, UC&GN International ranks #2377 out of 2986 companies in the Industrial Products industry, which is in the bottom quartile relative to peers. Overall, UC&GN International has a GF Score™ of 54/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does UC&GN International's Days Payable compare to VRT and BE?
According to the Industrial Products industry distribution chart, UC&GN International ranks #2377 out of 2986 companies for Days Payable. This places UC&GN International in the lower half of its industry. The industry median Days Payable is 77.81. UC&GN International's value of 31.61 is 59.4% below this benchmark. Historically, UC&GN International's own Days Payable has ranged from 16.52 to 346.25 over the past decade. While the company's 10-year median is 31.87 vs. the industry median of 77.81, UC&GN International 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 77.81, based on 2,986 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. UC&GN International's current Days Payable of 31.61 is 59.4% 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 UC&GN International and its competitors. For the Industrial Products industry, the median Days Payable is 77.81 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. UC&GN International's current Days Payable is 31.61, which is near median its own 10-year median of 31.87. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is UC&GN International stock overvalued right now?
Based on GuruFocus' analysis, UC&GN International (ROCO:3603) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$6.52, compared to a current price of NT$7.33 — trading 12.4% above its estimated fair value. The current Days Payable is 31.61, which is near median its 10-year median of 31.87 and 59.4% below the Industrial Products industry median of 77.81. UC&GN International's overall GF Score™ is 54/100 with 8 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 UC&GN International (ROCO:3603), the current Days Payable is 31.61 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 UC&GN International (ROCO:3603) Overvalued in 2026?

Based on GuruFocus' analysis, UC&GN International stock appears to be overvalued. The current stock price of NT$7.33 is trading 12.4% above its estimated GF Value™ of NT$6.52. GuruFocus considers UC&GN International to be Modestly Overvalued.

Key valuation signals for ROCO:3603:

  • Days Payable: 31.61 (near median its 10-year median of 31.87)
  • GF Value™: NT$6.52 vs. price of NT$7.33 (12.4% above fair value)
  • GF Score™: 54/100 with 8 warning signs
  • Industry Position: 59.4% below the Industrial Products median (#2377 of 2986)

No single metric tells the full story. See the ROCO:3603 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


UC&GN International Business Description

Address No.3-4, Wuquan 1st Road, XinZhuang District, New Taipei, TWN, 248
UC&GN International Corp manufactures LED lighting products in Taiwan. Its products include light-emitting diode components and modules, LED monitor, lightning, component, medical display. The company provides LED solutions for applications in automotive engineering, industrial controls, computers and peripherals, consumer electronics, and communication devices.
54GF Score

Get the complete analysis for ROCO:3603

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

NT$7.33
Price
NT$6.52
GF Value