S&S Healthcare Holding (ROCO:4198) Days Payable: 29.12 (As of Dec. 2025) — Near Median

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ROCO:4198 S&S Healthcare Holding Ltd ROCO:4198
54 GF Score
Price NT$38.05
GF Value NT$23.68
Valuation Significantly Overvalued
! 1 Warning Sign
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What is S&S Healthcare Holding Days Payable?

S&S Healthcare Holding ROCO:4198 -5.11% 54 Days Payable is 29.12 as of Dec. 2025, which is 9% below its 10-year median of 31.90. GuruFocus rates ROCO:4198 with a GF Score™ of 54/100 and a GF Value™ of NT$23.68 (Significantly Overvalued). The stock has 1 warning sign investors should review. Among 794 Medical Devices & Instruments companies, S&S Healthcare Holding ranks worse than 79.72% on this metric.

S&S Healthcare Holding's average Accounts Payable for the three months ended in Dec. 2025 was NT$12.4 Mil. S&S Healthcare Holding's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$38.8 Mil. Hence, S&S Healthcare Holding's Days Payable for the three months ended in Dec. 2025 was 29.12.

The historical rank and industry rank for S&S Healthcare Holding's Days Payable or its related term are showing as below:

ROCO:4198' s Days Payable Range Over the Past 10 Years
Min: 21.46   Med: 31.9   Max: 59.43
Current: 35.31

During the past 13 years, S&S Healthcare Holding's highest Days Payable was 59.43. The lowest was 21.46. And the median was 31.90.

ROCO:4198's Days Payable is ranked worse than
79.72% of 794 companies
in the Medical Devices & Instruments industry
Industry Median: 67.97 vs ROCO:4198: 35.31

S&S Healthcare Holding's Days Payable declined from Dec. 2024 (34.64) to Dec. 2025 (29.12). It may suggest that S&S Healthcare Holding accelerated paying its suppliers.


S&S Healthcare Holding Days Payable Historical Data

* Premium members only.

The historical data trend for S&S Healthcare Holding'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.

S&S Healthcare Holding Days Payable Chart

S&S Healthcare Holding 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 59.43 58.10 48.55 29.44 33.82

S&S Healthcare Holding 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 34.64 31.54 55.58 34.57 29.12

ROCO:4198 vs ABT, SYK, MDT: Days Payable Comparison

For the Medical Devices subindustry, S&S Healthcare Holding'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.


S&S Healthcare Holding Days Payable vs Medical Devices & Instruments Industry

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

* The bar in red indicates where S&S Healthcare Holding's Days Payable falls into.


ROCO:4198
54GF Score
S&S Healthcare Holding Ltd ROCO:4198
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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S&S Healthcare Holding 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.

S&S Healthcare Holding'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
=( (12.414 + 12.992) / 2 ) / 137.098*365
=12.703 / 137.098*365
=33.82

S&S Healthcare Holding'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
=( (11.751 + 12.992) / 2 ) / 38.762*365 / 4
=12.3715 / 38.762*365 / 4
=29.12

* 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 29.12 mean?
S&S Healthcare Holding (ROCO:4198) has a Days Payable of 29.12 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 S&S Healthcare Holding and its competitors. This is near median its historical median of 31.90. Over the past decade, S&S Healthcare Holding's Days Payable has ranged from 21.46 to 59.43. According to the industry distribution chart, S&S Healthcare Holding ranks #633 out of 794 companies in the Medical Devices & Instruments industry, placing it in the top 79.7%.
Is S&S Healthcare Holding's Days Payable too high?
S&S Healthcare Holding's current Days Payable of 29.12 is near median its 10-year median of 31.90. Over the past 10 years, this metric has ranged from a low of 21.46 to a high of 59.43. The Medical Devices & Instruments industry median Days Payable is 67.97. S&S Healthcare Holding's value of 29.12 is 57.2% below this industry median. Based on the distribution chart, S&S Healthcare Holding ranks #633 out of 794 companies in the Medical Devices & Instruments industry, which is in the bottom quartile relative to peers. Overall, S&S Healthcare Holding has a GF Score™ of 54/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does S&S Healthcare Holding's Days Payable compare to ABT and SYK?
According to the Medical Devices & Instruments industry distribution chart, S&S Healthcare Holding ranks #633 out of 794 companies for Days Payable. This places S&S Healthcare Holding in the lower half of its industry. The industry median Days Payable is 67.97. S&S Healthcare Holding's value of 29.12 is 57.2% below this benchmark. Historically, S&S Healthcare Holding's own Days Payable has ranged from 21.46 to 59.43 over the past decade. While the company's 10-year median is 31.90 vs. the industry median of 67.97, S&S Healthcare Holding 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 Devices & Instruments company?
The median Days Payable among Medical Devices & Instruments companies is 67.97, based on 794 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. S&S Healthcare Holding's current Days Payable of 29.12 is 57.2% 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 S&S Healthcare Holding 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. S&S Healthcare Holding's current Days Payable is 29.12, which is near median its own 10-year median of 31.90. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is S&S Healthcare Holding stock overvalued right now?
Based on GuruFocus' analysis, S&S Healthcare Holding (ROCO:4198) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$23.68, compared to a current price of NT$38.05 — trading 60.7% above its estimated fair value. The current Days Payable is 29.12, which is near median its 10-year median of 31.90 and 57.2% below the Medical Devices & Instruments industry median of 67.97. S&S Healthcare Holding's overall GF Score™ is 54/100 with 1 warning sign 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 S&S Healthcare Holding (ROCO:4198), the current Days Payable is 29.12 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 S&S Healthcare Holding (ROCO:4198) Overvalued in 2026?

Based on GuruFocus' analysis, S&S Healthcare Holding stock appears to be overvalued. The current stock price of NT$38.05 is trading 60.7% above its estimated GF Value™ of NT$23.68. GuruFocus considers S&S Healthcare Holding to be Significantly Overvalued.

Key valuation signals for ROCO:4198:

  • Days Payable: 29.12 (near median its 10-year median of 31.90)
  • GF Value™: NT$23.68 vs. price of NT$38.05 (60.7% above fair value)
  • GF Score™: 54/100 with 1 warning sign
  • Industry Position: 57.2% below the Medical Devices & Instruments median (#633 of 794)

No single metric tells the full story. See the ROCO:4198 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


S&S Healthcare Holding Business Description

Address 7th Floor, Number 89, Xinhu 1st Road, Taipei, TWN, 114
S&S Healthcare Holding Ltd, formerly Swissray Global Healthcare Holding Ltd is involved in providing DR systems designed for any application in general radiography. The product divisions of the company cover Swissray DDR systems, Novadaq, and EZ2GO. The main business projects of the company and its subsidiaries are the research and development, manufacturing, sales, and maintenance services of high-end medical equipment and the manufacturing and sales of basic medical equipment.
54GF Score

Get the complete analysis for ROCO:4198

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

NT$38.05
Price
NT$23.68
GF Value