Orient Europharma Co (ROCO:4120) Days Payable: 29.20 (As of Dec. 2025) — 28% Below Median

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ROCO:4120 Orient Europharma Co Ltd ROCO:4120
60 GF Score
Price NT$44.40
GF Value NT$44.98
Valuation Fairly Valued
! 4 Warning Signs
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What is Orient Europharma Co Days Payable?

Orient Europharma Co ROCO:4120 +0.91% 60 Days Payable is 29.20 as of Dec. 2025, which is 28% below its 10-year median of 40.28. GuruFocus rates ROCO:4120 with a GF Score™ of 60/100 and a GF Value™ of NT$44.98 (Fairly Valued). The stock has 4 warning signs investors should review. Among 925 Drug Manufacturers companies, Orient Europharma Co ranks worse than 84.97% on this metric.

Orient Europharma Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$204 Mil. Orient Europharma Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$639 Mil. Hence, Orient Europharma Co's Days Payable for the three months ended in Dec. 2025 was 29.20.

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

ROCO:4120' s Days Payable Range Over the Past 10 Years
Min: 24.75   Med: 40.28   Max: 66.88
Current: 36.85

During the past 13 years, Orient Europharma Co's highest Days Payable was 66.88. The lowest was 24.75. And the median was 40.28.

ROCO:4120's Days Payable is ranked worse than
84.97% of 925 companies
in the Drug Manufacturers industry
Industry Median: 90.38 vs ROCO:4120: 36.85

Orient Europharma Co's Days Payable increased from Dec. 2024 (26.32) to Dec. 2025 (29.20). It may suggest that Orient Europharma Co delayed paying its suppliers.


Orient Europharma Co Days Payable Historical Data

* Premium members only.

The historical data trend for Orient Europharma 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.

Orient Europharma Co Days Payable Chart

Orient Europharma 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 32.82 47.68 66.88 40.84 24.75

Orient Europharma 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 26.32 31.25 49.70 51.44 29.20

ROCO:4120 vs ZTS, UTHR: Days Payable Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Orient Europharma 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.


Orient Europharma Co Days Payable vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Orient Europharma Co's Days Payable distribution charts can be found below:

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


ROCO:4120
60GF Score
Orient Europharma Co Ltd ROCO:4120
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Orient Europharma 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.

Orient Europharma 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
=( (173.399 + 146.329) / 2 ) / 2357.842*365
=159.864 / 2357.842*365
=24.75

Orient Europharma 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
=( (262.349 + 146.329) / 2 ) / 638.552*365 / 4
=204.339 / 638.552*365 / 4
=29.20

* 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 29.20 mean?
Orient Europharma Co (ROCO:4120) has a Days Payable of 29.20 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 Orient Europharma Co and its competitors. This is 28% below median its historical median of 40.28. Over the past decade, Orient Europharma Co's Days Payable has ranged from 24.75 to 66.88. According to the industry distribution chart, Orient Europharma Co ranks #786 out of 925 companies in the Drug Manufacturers industry, placing it in the top 85%.
Is Orient Europharma Co's Days Payable too high?
Orient Europharma Co's current Days Payable of 29.20 is 28% below median its 10-year median of 40.28. Over the past 10 years, this metric has ranged from a low of 24.75 to a high of 66.88. The Drug Manufacturers industry median Days Payable is 90.38. Orient Europharma Co's value of 29.20 is 67.7% below this industry median. Based on the distribution chart, Orient Europharma Co ranks #786 out of 925 companies in the Drug Manufacturers industry, which is in the bottom quartile relative to peers. Overall, Orient Europharma Co has a GF Score™ of 60/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Orient Europharma Co's Days Payable compare to ZTS and UTHR?
According to the Drug Manufacturers industry distribution chart, Orient Europharma Co ranks #786 out of 925 companies for Days Payable. This places Orient Europharma Co in the lower half of its industry. The industry median Days Payable is 90.38. Orient Europharma Co's value of 29.20 is 67.7% below this benchmark. Historically, Orient Europharma Co's own Days Payable has ranged from 24.75 to 66.88 over the past decade. While the company's 10-year median is 40.28 vs. the industry median of 90.38, Orient Europharma 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 a Drug Manufacturers company?
The median Days Payable among Drug Manufacturers companies is 90.38, based on 925 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. Orient Europharma Co's current Days Payable of 29.20 is 67.7% 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 Orient Europharma Co and its competitors. For the Drug Manufacturers industry, the median Days Payable is 90.38 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Orient Europharma Co's current Days Payable is 29.20, which is 28% below median its own 10-year median of 40.28. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Orient Europharma Co stock overvalued right now?
Based on GuruFocus' analysis, Orient Europharma Co (ROCO:4120) is currently considered Fairly Valued. The stock's GF Value™ is NT$44.98, compared to a current price of NT$44.40 — trading 1.3% below its estimated fair value. The current Days Payable is 29.20, which is 28% below median its 10-year median of 40.28 and 67.7% below the Drug Manufacturers industry median of 90.38. Orient Europharma Co's overall GF Score™ is 60/100 with 4 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 Orient Europharma Co (ROCO:4120), the current Days Payable is 29.20 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 Orient Europharma Co (ROCO:4120) Overvalued in 2026?

Based on GuruFocus' analysis, Orient Europharma Co stock appears to be undervalued. The current stock price of NT$44.40 is trading 1.3% below its estimated GF Value™ of NT$44.98. GuruFocus considers Orient Europharma Co to be Fairly Valued.

Key valuation signals for ROCO:4120:

  • Days Payable: 29.20 (28% below median its 10-year median of 40.28)
  • GF Value™: NT$44.98 vs. price of NT$44.40 (1.3% below fair value)
  • GF Score™: 60/100 with 4 warning signs
  • Industry Position: 67.7% below the Drug Manufacturers median (#786 of 925)

No single metric tells the full story. See the ROCO:4120 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Orient Europharma Co Business Description

Address 13th Floor, No. 128, Chengde Road, Section 6, Beitou District, Taipei, TWN, 112052
Orient Europharma Co Ltd is a Taiwan-based company engaged in the wholesale of Western Pharmaceutical and Medical Devices. The firm also manufactures drugs and medicines, Beverages, Cleaning Preparations, Cosmetics, Medical Devices, and Other Food Products. Its products cover various therapeutic areas, including the central nervous system, cardiovascular, diabetes, allergy, cosmetics, and health supplements. The company's segments include: Western Pharma BU which includes manufacture and sale of pharmaceutical and cosmetic products; and Nutricare BU includes sale of various nutrition supplements and consumable healthcare products. It derives maximum revenue from Western Pharma BU segment. Geographically, it operates in Taiwan, China, and Southeast Asia.
60GF Score

Get the complete analysis for ROCO:4120

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

NT$44.40
Price
NT$44.98
GF Value