Tien Liang BioTech Co (ROCO:4127) Days Payable: 87.07 (As of Dec. 2025) — 151% Above Median


ROCO:4127 Tien Liang BioTech Co Ltd ROCO:4127
38 GF Score
Price NT$74.00
GF Value NT$39.18
Valuation Significantly Overvalued
! 8 Warning Signs
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What is Tien Liang BioTech Co Days Payable?

Tien Liang BioTech Co ROCO:4127 38 Days Payable is 87.07 as of Dec. 2025, which is 151% above its 10-year median of 34.72. GuruFocus rates ROCO:4127 with a GF Score™ of 38/100 and a GF Value™ of NT$39.18 (Significantly Overvalued). The stock has 8 warning signs investors should review. Among 927 Drug Manufacturers companies, Tien Liang BioTech Co ranks worse than 59.65% on this metric.

Tien Liang BioTech Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$54.7 Mil. Tien Liang BioTech Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$57.4 Mil. Hence, Tien Liang BioTech Co's Days Payable for the three months ended in Dec. 2025 was 87.07.

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

ROCO:4127' s Days Payable Range Over the Past 10 Years
Min: 18.83   Med: 34.72   Max: 73.2
Current: 73.2

During the past 13 years, Tien Liang BioTech Co's highest Days Payable was 73.20. The lowest was 18.83. And the median was 34.72.

ROCO:4127's Days Payable is ranked worse than
59.65% of 927 companies
in the Drug Manufacturers industry
Industry Median: 90.38 vs ROCO:4127: 73.20

Tien Liang BioTech Co's Days Payable increased from Dec. 2024 (49.87) to Dec. 2025 (87.07). It may suggest that Tien Liang BioTech Co delayed paying its suppliers.


Tien Liang BioTech Co Days Payable Historical Data

* Premium members only.

The historical data trend for Tien Liang BioTech 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.

Tien Liang BioTech Co Days Payable Chart

Tien Liang BioTech 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 29.86 33.77 26.69 41.35 64.44

Tien Liang BioTech 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 49.87 63.42 73.01 75.96 87.07

ROCO:4127 vs ZTS, UTHR: Days Payable Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Tien Liang BioTech 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.


Tien Liang BioTech Co Days Payable vs Drug Manufacturers Industry

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

* The bar in red indicates where Tien Liang BioTech Co's Days Payable falls into.


ROCO:4127
38GF Score
Tien Liang BioTech Co Ltd ROCO:4127
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Tien Liang BioTech 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.

Tien Liang BioTech 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
=( (23.072 + 55.966) / 2 ) / 223.857*365
=39.519 / 223.857*365
=64.44

Tien Liang BioTech 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
=( (53.478 + 55.966) / 2 ) / 57.35*365 / 4
=54.722 / 57.35*365 / 4
=87.07

* 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 87.07 mean?
Tien Liang BioTech Co (ROCO:4127) has a Days Payable of 87.07 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 Tien Liang BioTech Co and its competitors. This is 151% above median its historical median of 34.72. Over the past decade, Tien Liang BioTech Co's Days Payable has ranged from 18.83 to 73.20. According to the industry distribution chart, Tien Liang BioTech Co ranks #553 out of 927 companies in the Drug Manufacturers industry, placing it in the top 59.7%.
Is Tien Liang BioTech Co's Days Payable too high?
Tien Liang BioTech Co's current Days Payable of 87.07 is 151% above median its 10-year median of 34.72. Over the past 10 years, this metric has ranged from a low of 18.83 to a high of 73.20. The Drug Manufacturers industry median Days Payable is 90.38. Tien Liang BioTech Co's value of 87.07 is 3.7% below this industry median. Based on the distribution chart, Tien Liang BioTech Co ranks #553 out of 927 companies in the Drug Manufacturers industry, which is below the industry midpoint. Overall, Tien Liang BioTech Co has a GF Score™ of 38/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Tien Liang BioTech Co's Days Payable compare to ZTS and UTHR?
According to the Drug Manufacturers industry distribution chart, Tien Liang BioTech Co ranks #553 out of 927 companies for Days Payable. This places Tien Liang BioTech Co in the lower half of its industry. The industry median Days Payable is 90.38. Tien Liang BioTech Co's value of 87.07 is 3.7% below this benchmark. Historically, Tien Liang BioTech Co's own Days Payable has ranged from 18.83 to 73.20 over the past decade. While the company's 10-year median is 34.72 vs. the industry median of 90.38, Tien Liang BioTech 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 927 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. Tien Liang BioTech Co's current Days Payable of 87.07 is 3.7% 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 Tien Liang BioTech 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. Tien Liang BioTech Co's current Days Payable is 87.07, which is 151% above median its own 10-year median of 34.72. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tien Liang BioTech Co stock overvalued right now?
Based on GuruFocus' analysis, Tien Liang BioTech Co (ROCO:4127) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$39.18, compared to a current price of NT$74.00 — trading 88.9% above its estimated fair value. The current Days Payable is 87.07, which is 151% above median its 10-year median of 34.72 and 3.7% below the Drug Manufacturers industry median of 90.38. Tien Liang BioTech Co's overall GF Score™ is 38/100 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 Tien Liang BioTech Co (ROCO:4127), the current Days Payable is 87.07 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 Tien Liang BioTech Co (ROCO:4127) Overvalued in 2026?

Based on GuruFocus' analysis, Tien Liang BioTech Co stock appears to be overvalued. The current stock price of NT$74.00 is trading 88.9% above its estimated GF Value™ of NT$39.18. GuruFocus considers Tien Liang BioTech Co to be Significantly Overvalued.

Key valuation signals for ROCO:4127:

  • Days Payable: 87.07 (151% above median its 10-year median of 34.72)
  • GF Value™: NT$39.18 vs. price of NT$74.00 (88.9% above fair value)
  • GF Score™: 38/100 with 8 warning signs
  • Industry Position: 3.7% below the Drug Manufacturers median (#553 of 927)

No single metric tells the full story. See the ROCO:4127 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Tien Liang BioTech Co Business Description

Address No. 147, Section 1, Datong Road, 9th Floor, Xizhi District, New Taipei City, TWN
Tien Liang BioTech Co Ltd develops and supplies chemicals, pharmaceutical, and Chinese herbs. It offers products for the treatment of intestinal track disease, osteoporosis, eye drops, cholesterin content, angiosclerosis, and hepatic diseases.
38GF Score

Get the complete analysis for ROCO:4127

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

NT$74.00
Price
NT$39.18
GF Value