EPS Bio Technology (ROCO:4183) Days Payable: 74.98 (As of Dec. 2025) — Near Median


ROCO:4183 EPS Bio Technology Corp ROCO:4183
63 GF Score
Price NT$14.00
GF Value NT$22.94
Valuation Significantly Undervalued
! 2 Warning Signs
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What is EPS Bio Technology Days Payable?

EPS Bio Technology ROCO:4183 63 Days Payable is 74.98 as of Dec. 2025, which is 6% above its 10-year median of 70.43. GuruFocus rates ROCO:4183 with a GF Score™ of 63/100 and a GF Value™ of NT$22.94 (Significantly Undervalued). The stock has 2 warning signs investors should review. Among 796 Medical Devices & Instruments companies, EPS Bio Technology ranks better than 57.29% on this metric.

EPS Bio Technology's average Accounts Payable for the three months ended in Dec. 2025 was NT$84.6 Mil. EPS Bio Technology's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$102.9 Mil. Hence, EPS Bio Technology's Days Payable for the three months ended in Dec. 2025 was 74.98.

The historical rank and industry rank for EPS Bio Technology's Days Payable or its related term are showing as below:

ROCO:4183' s Days Payable Range Over the Past 10 Years
Min: 63.42   Med: 70.43   Max: 80.34
Current: 80.34

During the past 13 years, EPS Bio Technology's highest Days Payable was 80.34. The lowest was 63.42. And the median was 70.43.

ROCO:4183's Days Payable is ranked better than
57.29% of 796 companies
in the Medical Devices & Instruments industry
Industry Median: 67.97 vs ROCO:4183: 80.34

EPS Bio Technology's Days Payable increased from Dec. 2024 (69.13) to Dec. 2025 (74.98). It may suggest that EPS Bio Technology delayed paying its suppliers.


EPS Bio Technology Days Payable Historical Data

* Premium members only.

The historical data trend for EPS Bio Technology'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.

EPS Bio Technology Days Payable Chart

EPS Bio Technology 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 70.02 71.60 68.40 79.82 67.83

EPS Bio Technology 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 69.13 81.22 90.55 86.89 74.98

ROCO:4183 vs ABT, SYK, MDT: Days Payable Comparison

For the Medical Devices subindustry, EPS Bio Technology'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.


EPS Bio Technology Days Payable vs Medical Devices & Instruments Industry

For the Medical Devices & Instruments industry and Healthcare sector, EPS Bio Technology's Days Payable distribution charts can be found below:

* The bar in red indicates where EPS Bio Technology's Days Payable falls into.


ROCO:4183
63GF Score
EPS Bio Technology Corp ROCO:4183
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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EPS Bio Technology 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.

EPS Bio Technology'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
=( (80.639 + 72.734) / 2 ) / 412.661*365
=76.6865 / 412.661*365
=67.83

EPS Bio Technology'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
=( (96.398 + 72.734) / 2 ) / 102.918*365 / 4
=84.566 / 102.918*365 / 4
=74.98

* 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 74.98 mean?
EPS Bio Technology (ROCO:4183) has a Days Payable of 74.98 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 EPS Bio Technology and its competitors. This is near median its historical median of 70.43. Over the past decade, EPS Bio Technology's Days Payable has ranged from 63.42 to 80.34. According to the industry distribution chart, EPS Bio Technology ranks #340 out of 796 companies in the Medical Devices & Instruments industry, placing it in the top 42.7%.
Is EPS Bio Technology's Days Payable too high?
EPS Bio Technology's current Days Payable of 74.98 is near median its 10-year median of 70.43. Over the past 10 years, this metric has ranged from a low of 63.42 to a high of 80.34. The Medical Devices & Instruments industry median Days Payable is 67.97. EPS Bio Technology's value of 74.98 is 10.3% above this industry median. Based on the distribution chart, EPS Bio Technology ranks #340 out of 796 companies in the Medical Devices & Instruments industry, which is above the industry midpoint. Overall, EPS Bio Technology has a GF Score™ of 63/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does EPS Bio Technology's Days Payable compare to ABT and SYK?
According to the Medical Devices & Instruments industry distribution chart, EPS Bio Technology ranks #340 out of 796 companies for Days Payable. This puts EPS Bio Technology in the upper half of its industry. The industry median Days Payable is 67.97. EPS Bio Technology's value of 74.98 is 10.3% above this benchmark. Historically, EPS Bio Technology's own Days Payable has ranged from 63.42 to 80.34 over the past decade. While the company's 10-year median is 70.43 vs. the industry median of 67.97, EPS Bio Technology has consistently been above 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 Devices & Instruments company?
The median Days Payable among Medical Devices & Instruments companies is 67.97, based on 796 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. EPS Bio Technology's current Days Payable of 74.98 is 10.3% above 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 EPS Bio Technology and its competitors. For the Medical Devices & Instruments industry, the median Days Payable is 67.97 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. EPS Bio Technology's current Days Payable is 74.98, which is near median its own 10-year median of 70.43. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is EPS Bio Technology stock overvalued right now?
Based on GuruFocus' analysis, EPS Bio Technology (ROCO:4183) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$22.94, compared to a current price of NT$14.00 — trading 39% below its estimated fair value. The current Days Payable is 74.98, which is near median its 10-year median of 70.43 and 10.3% above the Medical Devices & Instruments industry median of 67.97. EPS Bio Technology's overall GF Score™ is 63/100 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 EPS Bio Technology (ROCO:4183), the current Days Payable is 74.98 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 EPS Bio Technology (ROCO:4183) Overvalued in 2026?

Based on GuruFocus' analysis, EPS Bio Technology stock appears to be undervalued. The current stock price of NT$14.00 is trading 39% below its estimated GF Value™ of NT$22.94. GuruFocus considers EPS Bio Technology to be Significantly Undervalued.

Key valuation signals for ROCO:4183:

  • Days Payable: 74.98 (near median its 10-year median of 70.43)
  • GF Value™: NT$22.94 vs. price of NT$14.00 (39% below fair value)
  • GF Score™: 63/100 with 2 warning signs
  • Industry Position: 10.3% above the Medical Devices & Instruments median (#340 of 796)

No single metric tells the full story. See the ROCO:4183 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


EPS Bio Technology Business Description

Address No. 8, R&D 3rd Road, Hsinchu Science Park, Hsinchu, TWN, 30076
EPS Bio Technology Corp operates in medical equipment manufacturing, international trade, intellectual property, and research, design, development, manufacture and sale of blood glucose measuring system and cirrhosis testing system. Its products include Test sheet and Glucose machine. Geographically it operates in Germany, Iran, Kingdom of Saudi Arabia, Switzerland, Las Vegas, and Others with majority of the revenue deriving from Germany.
63GF Score

Get the complete analysis for ROCO:4183

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

NT$14.00
Price
NT$22.94
GF Value