Taiw Fructose Co (ROCO:4207) Days Payable: 11.95 (As of Dec. 2025) — 28% Below Median


ROCO:4207 Taiw Fructose Co Ltd ROCO:4207
78 GF Score
Price NT$20.00
GF Value NT$15.64
Valuation Modestly Overvalued
! 4 Warning Signs
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What is Taiw Fructose Co Days Payable?

Taiw Fructose Co ROCO:4207 +0.25% 78 Days Payable is 11.95 as of Dec. 2025, which is 28% below its 10-year median of 16.65. GuruFocus rates ROCO:4207 with a GF Score™ of 78/100 and a GF Value™ of NT$15.64 (Modestly Overvalued). The stock has 4 warning signs investors should review. Among 1,879 Consumer Packaged Goods companies, Taiw Fructose Co ranks worse than 92.97% on this metric.

Taiw Fructose Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$132 Mil. Taiw Fructose Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$1,009 Mil. Hence, Taiw Fructose Co's Days Payable for the three months ended in Dec. 2025 was 11.95.

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

ROCO:4207' s Days Payable Range Over the Past 10 Years
Min: 12.06   Med: 16.65   Max: 20.89
Current: 12.87

During the past 13 years, Taiw Fructose Co's highest Days Payable was 20.89. The lowest was 12.06. And the median was 16.65.

ROCO:4207's Days Payable is ranked worse than
92.97% of 1879 companies
in the Consumer Packaged Goods industry
Industry Median: 43.96 vs ROCO:4207: 12.87

Taiw Fructose Co's Days Payable declined from Dec. 2024 (15.04) to Dec. 2025 (11.95). It may suggest that Taiw Fructose Co accelerated paying its suppliers.


Taiw Fructose Co Days Payable Historical Data

* Premium members only.

The historical data trend for Taiw Fructose 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.

Taiw Fructose Co Days Payable Chart

Taiw Fructose 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 16.94 16.99 17.02 13.80 12.87

Taiw Fructose 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 15.04 12.04 13.67 13.97 11.95

ROCO:4207 vs MDLZ, HSY, TR: Days Payable Comparison

For the Confectioners subindustry, Taiw Fructose 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.


Taiw Fructose Co Days Payable vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Taiw Fructose Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Taiw Fructose Co's Days Payable falls into.


ROCO:4207
78GF Score
Taiw Fructose Co Ltd ROCO:4207
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Taiw Fructose 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.

Taiw Fructose 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
=( (157.064 + 136.043) / 2 ) / 4154.828*365
=146.5535 / 4154.828*365
=12.87

Taiw Fructose 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
=( (128.126 + 136.043) / 2 ) / 1008.738*365 / 4
=132.0845 / 1008.738*365 / 4
=11.95

* 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 11.95 mean?
Taiw Fructose Co (ROCO:4207) has a Days Payable of 11.95 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 Taiw Fructose Co and its competitors. This is 28% below median its historical median of 16.65. Over the past decade, Taiw Fructose Co's Days Payable has ranged from 12.06 to 20.89. According to the industry distribution chart, Taiw Fructose Co ranks #1747 out of 1879 companies in the Consumer Packaged Goods industry, placing it in the top 93%.
Is Taiw Fructose Co's Days Payable too high?
Taiw Fructose Co's current Days Payable of 11.95 is 28% below median its 10-year median of 16.65. Over the past 10 years, this metric has ranged from a low of 12.06 to a high of 20.89. The Consumer Packaged Goods industry median Days Payable is 43.96. Taiw Fructose Co's value of 11.95 is 72.8% below this industry median. Based on the distribution chart, Taiw Fructose Co ranks #1747 out of 1879 companies in the Consumer Packaged Goods industry, which is in the bottom quartile relative to peers. Overall, Taiw Fructose Co has a GF Score™ of 78/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Taiw Fructose Co's Days Payable compare to MDLZ and HSY?
According to the Consumer Packaged Goods industry distribution chart, Taiw Fructose Co ranks #1747 out of 1879 companies for Days Payable. This places Taiw Fructose Co in the lower half of its industry. The industry median Days Payable is 43.96. Taiw Fructose Co's value of 11.95 is 72.8% below this benchmark. Historically, Taiw Fructose Co's own Days Payable has ranged from 12.06 to 20.89 over the past decade. While the company's 10-year median is 16.65 vs. the industry median of 43.96, Taiw Fructose 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 43.96, based on 1,879 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. Taiw Fructose Co's current Days Payable of 11.95 is 72.8% 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 Taiw Fructose Co and its competitors. For the Consumer Packaged Goods industry, the median Days Payable is 43.96 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Taiw Fructose Co's current Days Payable is 11.95, which is 28% below median its own 10-year median of 16.65. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Taiw Fructose Co stock overvalued right now?
Based on GuruFocus' analysis, Taiw Fructose Co (ROCO:4207) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$15.64, compared to a current price of NT$20.00 — trading 27.9% above its estimated fair value. The current Days Payable is 11.95, which is 28% below median its 10-year median of 16.65 and 72.8% below the Consumer Packaged Goods industry median of 43.96. Taiw Fructose Co's overall GF Score™ is 78/100 with 4 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 Taiw Fructose Co (ROCO:4207), the current Days Payable is 11.95 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 Taiw Fructose Co (ROCO:4207) Overvalued in 2026?

Based on GuruFocus' analysis, Taiw Fructose Co stock appears to be overvalued. The current stock price of NT$20.00 is trading 27.9% above its estimated GF Value™ of NT$15.64. GuruFocus considers Taiw Fructose Co to be Modestly Overvalued.

Key valuation signals for ROCO:4207:

  • Days Payable: 11.95 (28% below median its 10-year median of 16.65)
  • GF Value™: NT$15.64 vs. price of NT$20.00 (27.9% above fair value)
  • GF Score™: 78/100 with 4 warning signs
  • Industry Position: 72.8% below the Consumer Packaged Goods median (#1747 of 1879)

No single metric tells the full story. See the ROCO:4207 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Taiw Fructose Co Business Description

Address No.265, Nankan Road, 5th Floor, Luzhu District, Taoyuan, TWN
Taiw Fructose Co Ltd is a Taiwan-based company engaged in the processing and manufacturing of fructose, maltose, glucose, starch, as well as the trading of tinplate. Its main products include Fructose, maltose, isomaltoligosaccharide, maltodextrin, and functional oligosaccharides. These products are marketed and supplied to beverage, juice, and ice cream factories in China. The company's segments include the Fructose segment and the Tinplate segment. The majority of revenue is derived from the Fructose segment.
78GF Score

Get the complete analysis for ROCO:4207

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

NT$20.00
Price
NT$15.64
GF Value