Chung Hwa Food Industrial Co (ROCO:4205) Days Payable: 12.17 (As of Dec. 2025) — 32% Below Median

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ROCO:4205 Chung Hwa Food Industrial Co Ltd ROCO:4205
91 GF Score
Price NT$73.00
GF Value NT$92.46
Valuation Modestly Undervalued
! 2 Warning Signs
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What is Chung Hwa Food Industrial Co Days Payable?

Chung Hwa Food Industrial Co ROCO:4205 -0.27% 91 Days Payable is 12.17 as of Dec. 2025, which is 32% below its 10-year median of 17.83. GuruFocus rates ROCO:4205 with a GF Score™ of 91/100 and a GF Value™ of NT$92.46 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 1,889 Consumer Packaged Goods companies, Chung Hwa Food Industrial Co ranks worse than 92.91% on this metric.

Chung Hwa Food Industrial Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$43 Mil. Chung Hwa Food Industrial Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$326 Mil. Hence, Chung Hwa Food Industrial Co's Days Payable for the three months ended in Dec. 2025 was 12.17.

The historical rank and industry rank for Chung Hwa Food Industrial Co's Days Payable or its related term are showing as below:

ROCO:4205' s Days Payable Range Over the Past 10 Years
Min: 12.94   Med: 17.83   Max: 20.54
Current: 12.94

During the past 13 years, Chung Hwa Food Industrial Co's highest Days Payable was 20.54. The lowest was 12.94. And the median was 17.83.

ROCO:4205's Days Payable is ranked worse than
92.91% of 1889 companies
in the Consumer Packaged Goods industry
Industry Median: 44.15 vs ROCO:4205: 12.94

Chung Hwa Food Industrial Co's Days Payable declined from Dec. 2024 (14.10) to Dec. 2025 (12.17). It may suggest that Chung Hwa Food Industrial Co accelerated paying its suppliers.


Chung Hwa Food Industrial Co Days Payable Historical Data

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The historical data trend for Chung Hwa Food Industrial 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.

Chung Hwa Food Industrial Co Days Payable Chart

Chung Hwa Food Industrial 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 19.64 20.54 17.26 15.74 15.68

Chung Hwa Food Industrial 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 14.10 14.31 11.66 10.95 12.17

ROCO:4205 vs KHC, GIS: Days Payable Comparison

For the Packaged Foods subindustry, Chung Hwa Food Industrial 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.


Chung Hwa Food Industrial Co Days Payable vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Chung Hwa Food Industrial Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Chung Hwa Food Industrial Co's Days Payable falls into.


ROCO:4205
91GF Score
Chung Hwa Food Industrial Co Ltd ROCO:4205
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Chung Hwa Food Industrial 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.

Chung Hwa Food Industrial 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
=( (56.014 + 49.809) / 2 ) / 1231.777*365
=52.9115 / 1231.777*365
=15.68

Chung Hwa Food Industrial 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
=( (37.188 + 49.809) / 2 ) / 326.042*365 / 4
=43.4985 / 326.042*365 / 4
=12.17

* 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 12.17 mean?
Chung Hwa Food Industrial Co (ROCO:4205) has a Days Payable of 12.17 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 Chung Hwa Food Industrial Co and its competitors. This is 32% below median its historical median of 17.83. Over the past decade, Chung Hwa Food Industrial Co's Days Payable has ranged from 12.94 to 20.54. According to the industry distribution chart, Chung Hwa Food Industrial Co ranks #1755 out of 1889 companies in the Consumer Packaged Goods industry, placing it in the top 92.9%.
Is Chung Hwa Food Industrial Co's Days Payable too high?
Chung Hwa Food Industrial Co's current Days Payable of 12.17 is 32% below median its 10-year median of 17.83. Over the past 10 years, this metric has ranged from a low of 12.94 to a high of 20.54. The Consumer Packaged Goods industry median Days Payable is 44.15. Chung Hwa Food Industrial Co's value of 12.17 is 72.4% below this industry median. Based on the distribution chart, Chung Hwa Food Industrial Co ranks #1755 out of 1889 companies in the Consumer Packaged Goods industry, which is in the bottom quartile relative to peers. Overall, Chung Hwa Food Industrial Co has a GF Score™ of 91/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Chung Hwa Food Industrial Co's Days Payable compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Chung Hwa Food Industrial Co ranks #1755 out of 1889 companies for Days Payable. This places Chung Hwa Food Industrial Co in the lower half of its industry. The industry median Days Payable is 44.15. Chung Hwa Food Industrial Co's value of 12.17 is 72.4% below this benchmark. Historically, Chung Hwa Food Industrial Co's own Days Payable has ranged from 12.94 to 20.54 over the past decade. While the company's 10-year median is 17.83 vs. the industry median of 44.15, Chung Hwa Food Industrial 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 Consumer Packaged Goods company?
The median Days Payable among Consumer Packaged Goods companies is 44.15, based on 1,889 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. Chung Hwa Food Industrial Co's current Days Payable of 12.17 is 72.4% 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 Chung Hwa Food Industrial Co and its competitors. For the Consumer Packaged Goods industry, the median Days Payable is 44.15 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Chung Hwa Food Industrial Co's current Days Payable is 12.17, which is 32% below median its own 10-year median of 17.83. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Chung Hwa Food Industrial Co stock overvalued right now?
Based on GuruFocus' analysis, Chung Hwa Food Industrial Co (ROCO:4205) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$92.46, compared to a current price of NT$73.00 — trading 21% below its estimated fair value. The current Days Payable is 12.17, which is 32% below median its 10-year median of 17.83 and 72.4% below the Consumer Packaged Goods industry median of 44.15. Chung Hwa Food Industrial Co's overall GF Score™ is 91/100 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 Chung Hwa Food Industrial Co (ROCO:4205), the current Days Payable is 12.17 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 Chung Hwa Food Industrial Co (ROCO:4205) Overvalued in 2026?

Based on GuruFocus' analysis, Chung Hwa Food Industrial Co stock appears to be undervalued. The current stock price of NT$73.00 is trading 21% below its estimated GF Value™ of NT$92.46. GuruFocus considers Chung Hwa Food Industrial Co to be Modestly Undervalued.

Key valuation signals for ROCO:4205:

  • Days Payable: 12.17 (32% below median its 10-year median of 17.83)
  • GF Value™: NT$92.46 vs. price of NT$73.00 (21% below fair value)
  • GF Score™: 91/100 with 2 warning signs
  • Industry Position: 72.4% below the Consumer Packaged Goods median (#1755 of 1889)

No single metric tells the full story. See the ROCO:4205 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Chung Hwa Food Industrial Co Business Description

Address No.110-6, Longmu Road, Longmu Village, Dashu district, Kaohsiung City, TWN
Chung Hwa Food Industrial Co Ltd is a manufacturing, processing, and trading of various soy products (tofu, tofu pudding, dried tofu, and soy milk), fruit juice, canned food, and oil products; export of said products; the agency for bidding for and distribution of said products from domestic and foreign manufacturers.
91GF Score

Get the complete analysis for ROCO:4205

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

NT$73.00
Price
NT$92.46
GF Value