Diva Laboratories (ROCO:4153) Days Payable: 46.12 (As of Dec. 2025) — 10% Above Median

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ROCO:4153 Diva Laboratories Ltd ROCO:4153
74 GF Score
Price NT$31.40
GF Value NT$38.03
Valuation Modestly Undervalued
! 2 Warning Signs
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What is Diva Laboratories Days Payable?

Diva Laboratories ROCO:4153 -1.88% 74 Days Payable is 46.12 as of Dec. 2025, which is 10% above its 10-year median of 41.77. GuruFocus rates ROCO:4153 with a GF Score™ of 74/100 and a GF Value™ of NT$38.03 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 190 Medical Diagnostics & Research companies, Diva Laboratories ranks worse than 65.79% on this metric.

Diva Laboratories's average Accounts Payable for the three months ended in Dec. 2025 was NT$79.3 Mil. Diva Laboratories's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$157.0 Mil. Hence, Diva Laboratories's Days Payable for the three months ended in Dec. 2025 was 46.12.

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

ROCO:4153' s Days Payable Range Over the Past 10 Years
Min: 30.96   Med: 41.77   Max: 51.69
Current: 45.24

During the past 13 years, Diva Laboratories's highest Days Payable was 51.69. The lowest was 30.96. And the median was 41.77.

ROCO:4153's Days Payable is ranked worse than
65.79% of 190 companies
in the Medical Diagnostics & Research industry
Industry Median: 64.64 vs ROCO:4153: 45.24

Diva Laboratories's Days Payable increased from Dec. 2024 (39.89) to Dec. 2025 (46.12). It may suggest that Diva Laboratories delayed paying its suppliers.


Diva Laboratories Days Payable Historical Data

* Premium members only.

The historical data trend for Diva Laboratories'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.

Diva Laboratories Days Payable Chart

Diva Laboratories 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 51.69 50.50 41.50 39.93 44.71

Diva Laboratories 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 39.89 47.37 40.65 47.96 46.12

ROCO:4153 vs TMO, DHR, IDXX: Days Payable Comparison

For the Diagnostics & Research subindustry, Diva Laboratories'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.


Diva Laboratories Days Payable vs Medical Diagnostics & Research Industry

For the Medical Diagnostics & Research industry and Healthcare sector, Diva Laboratories's Days Payable distribution charts can be found below:

* The bar in red indicates where Diva Laboratories's Days Payable falls into.


ROCO:4153
74GF Score
Diva Laboratories Ltd ROCO:4153
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Diva Laboratories 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.

Diva Laboratories'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
=( (70.687 + 77.468) / 2 ) / 604.699*365
=74.0775 / 604.699*365
=44.71

Diva Laboratories'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
=( (81.188 + 77.468) / 2 ) / 156.958*365 / 4
=79.328 / 156.958*365 / 4
=46.12

* 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 46.12 mean?
Diva Laboratories (ROCO:4153) has a Days Payable of 46.12 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 Diva Laboratories and its competitors. This is 10% above median its historical median of 41.77. Over the past decade, Diva Laboratories' Days Payable has ranged from 30.96 to 51.69. According to the industry distribution chart, Diva Laboratories ranks #125 out of 190 companies in the Medical Diagnostics & Research industry, placing it in the top 65.8%.
Is Diva Laboratories' Days Payable too high?
Diva Laboratories' current Days Payable of 46.12 is 10% above median its 10-year median of 41.77. Over the past 10 years, this metric has ranged from a low of 30.96 to a high of 51.69. The Medical Diagnostics & Research industry median Days Payable is 64.64. Diva Laboratories' value of 46.12 is 28.7% below this industry median. Based on the distribution chart, Diva Laboratories ranks #125 out of 190 companies in the Medical Diagnostics & Research industry, which is below the industry midpoint. Overall, Diva Laboratories has a GF Score™ of 74/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Diva Laboratories' Days Payable compare to TMO and DHR?
According to the Medical Diagnostics & Research industry distribution chart, Diva Laboratories ranks #125 out of 190 companies for Days Payable. This places Diva Laboratories in the lower half of its industry. The industry median Days Payable is 64.64. Diva Laboratories' value of 46.12 is 28.7% below this benchmark. Historically, Diva Laboratories' own Days Payable has ranged from 30.96 to 51.69 over the past decade. While the company's 10-year median is 41.77 vs. the industry median of 64.64, Diva Laboratories 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 Medical Diagnostics & Research company?
The median Days Payable among Medical Diagnostics & Research companies is 64.64, based on 190 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. Diva Laboratories's current Days Payable of 46.12 is 28.7% 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 Diva Laboratories and its competitors. For the Medical Diagnostics & Research industry, the median Days Payable is 64.64 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Diva Laboratories's current Days Payable is 46.12, which is 10% above median its own 10-year median of 41.77. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Diva Laboratories stock overvalued right now?
Based on GuruFocus' analysis, Diva Laboratories (ROCO:4153) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$38.03, compared to a current price of NT$31.40 — trading 17.4% below its estimated fair value. The current Days Payable is 46.12, which is 10% above median its 10-year median of 41.77 and 28.7% below the Medical Diagnostics & Research industry median of 64.64. Diva Laboratories' overall GF Score™ is 74/100 with 2 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 Diva Laboratories (ROCO:4153), the current Days Payable is 46.12 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 Diva Laboratories (ROCO:4153) Overvalued in 2026?

Based on GuruFocus' analysis, Diva Laboratories stock appears to be undervalued. The current stock price of NT$31.40 is trading 17.4% below its estimated GF Value™ of NT$38.03. GuruFocus considers Diva Laboratories to be Modestly Undervalued.

Key valuation signals for ROCO:4153:

  • Days Payable: 46.12 (10% above median its 10-year median of 41.77)
  • GF Value™: NT$38.03 vs. price of NT$31.40 (17.4% below fair value)
  • GF Score™: 74/100 with 2 warning signs
  • Industry Position: 28.7% below the Medical Diagnostics & Research median (#125 of 190)

No single metric tells the full story. See the ROCO:4153 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Diva Laboratories Business Description

Address Zhongshan Road, 9th Floor, No.351, Section 2, Zhonghe District, New Taipei City, TWN, 235602
Diva Laboratories Ltd is engaged in the sale, manufacturing and development of medical equipment and computer-related devices. Its products are divided into Medical display which includes radiology, endo/surgical, touch, and embedded display; and Industrial display which includes touch display monitors. It derives revenue from sale of Medical monitors, Medical parts, Industrial monitors, Industrial parts, and Parts. Geographically it operates and derives revenue from Taiwan.
74GF Score

Get the complete analysis for ROCO:4153

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

NT$31.40
Price
NT$38.03
GF Value