Shih-Kuen Co (ROCO:4305) Days Payable: 50.27 (As of Dec. 2025) — 64% Above Median


ROCO:4305 Shih-Kuen Co Ltd ROCO:4305
83 GF Score
Price NT$42.10
GF Value NT$46.63
Valuation Modestly Undervalued
! 1 Warning Sign
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What is Shih-Kuen Co Days Payable?

Shih-Kuen Co ROCO:4305 83 Days Payable is 50.27 as of Dec. 2025, which is 64% above its 10-year median of 30.74. GuruFocus rates ROCO:4305 with a GF Score™ of 83/100 and a GF Value™ of NT$46.63 (Modestly Undervalued). The stock has 1 warning sign investors should review. Among 1,307 Vehicles & Parts companies, Shih-Kuen Co ranks worse than 74.37% on this metric.

Shih-Kuen Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$97 Mil. Shih-Kuen Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$177 Mil. Hence, Shih-Kuen Co's Days Payable for the three months ended in Dec. 2025 was 50.27.

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

ROCO:4305' s Days Payable Range Over the Past 10 Years
Min: 28.13   Med: 30.74   Max: 41.66
Current: 41.42

During the past 13 years, Shih-Kuen Co's highest Days Payable was 41.66. The lowest was 28.13. And the median was 30.74.

ROCO:4305's Days Payable is ranked worse than
74.37% of 1307 companies
in the Vehicles & Parts industry
Industry Median: 67.02 vs ROCO:4305: 41.42

Shih-Kuen Co's Days Payable increased from Dec. 2024 (38.52) to Dec. 2025 (50.27). It may suggest that Shih-Kuen Co delayed paying its suppliers.


Shih-Kuen Co Days Payable Historical Data

* Premium members only.

The historical data trend for Shih-Kuen 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.

Shih-Kuen Co Days Payable Chart

Shih-Kuen 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 29.89 37.32 35.22 36.17 41.66

Shih-Kuen 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 38.52 38.95 34.20 43.03 50.27

ROCO:4305 vs ORLY, AZO: Days Payable Comparison

For the Auto Parts subindustry, Shih-Kuen 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.


Shih-Kuen Co Days Payable vs Vehicles & Parts Industry

For the Vehicles & Parts industry and Consumer Cyclical sector, Shih-Kuen Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Shih-Kuen Co's Days Payable falls into.


ROCO:4305
83GF Score
Shih-Kuen Co Ltd ROCO:4305
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Shih-Kuen 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.

Shih-Kuen 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
=( (72.923 + 96.186) / 2 ) / 740.852*365
=84.5545 / 740.852*365
=41.66

Shih-Kuen 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
=( (98.502 + 96.186) / 2 ) / 176.682*365 / 4
=97.344 / 176.682*365 / 4
=50.27

* 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 50.27 mean?
Shih-Kuen Co (ROCO:4305) has a Days Payable of 50.27 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 Shih-Kuen Co and its competitors. This is 64% above median its historical median of 30.74. Over the past decade, Shih-Kuen Co's Days Payable has ranged from 28.13 to 41.66. According to the industry distribution chart, Shih-Kuen Co ranks #972 out of 1307 companies in the Vehicles & Parts industry, placing it in the top 74.4%.
Is Shih-Kuen Co's Days Payable too high?
Shih-Kuen Co's current Days Payable of 50.27 is 64% above median its 10-year median of 30.74. Over the past 10 years, this metric has ranged from a low of 28.13 to a high of 41.66. The Vehicles & Parts industry median Days Payable is 67.02. Shih-Kuen Co's value of 50.27 is 25% below this industry median. Based on the distribution chart, Shih-Kuen Co ranks #972 out of 1307 companies in the Vehicles & Parts industry, which is below the industry midpoint. Overall, Shih-Kuen Co has a GF Score™ of 83/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Shih-Kuen Co's Days Payable compare to ORLY and AZO?
According to the Vehicles & Parts industry distribution chart, Shih-Kuen Co ranks #972 out of 1307 companies for Days Payable. This places Shih-Kuen Co in the lower half of its industry. The industry median Days Payable is 67.02. Shih-Kuen Co's value of 50.27 is 25% below this benchmark. Historically, Shih-Kuen Co's own Days Payable has ranged from 28.13 to 41.66 over the past decade. While the company's 10-year median is 30.74 vs. the industry median of 67.02, Shih-Kuen 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 Vehicles & Parts company?
The median Days Payable among Vehicles & Parts companies is 67.02, based on 1,307 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. Shih-Kuen Co's current Days Payable of 50.27 is 25% 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 Shih-Kuen Co and its competitors. For the Vehicles & Parts industry, the median Days Payable is 67.02 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Shih-Kuen Co's current Days Payable is 50.27, which is 64% above median its own 10-year median of 30.74. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shih-Kuen Co stock overvalued right now?
Based on GuruFocus' analysis, Shih-Kuen Co (ROCO:4305) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$46.63, compared to a current price of NT$42.10 — trading 9.7% below its estimated fair value. The current Days Payable is 50.27, which is 64% above median its 10-year median of 30.74 and 25% below the Vehicles & Parts industry median of 67.02. Shih-Kuen Co's overall GF Score™ is 83/100 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 Shih-Kuen Co (ROCO:4305), the current Days Payable is 50.27 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 Shih-Kuen Co (ROCO:4305) Overvalued in 2026?

Based on GuruFocus' analysis, Shih-Kuen Co stock appears to be undervalued. The current stock price of NT$42.10 is trading 9.7% below its estimated GF Value™ of NT$46.63. GuruFocus considers Shih-Kuen Co to be Modestly Undervalued.

Key valuation signals for ROCO:4305:

  • Days Payable: 50.27 (64% above median its 10-year median of 30.74)
  • GF Value™: NT$46.63 vs. price of NT$42.10 (9.7% below fair value)
  • GF Score™: 83/100 with 1 warning sign
  • Industry Position: 25% below the Vehicles & Parts median (#972 of 1307)

No single metric tells the full story. See the ROCO:4305 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Shih-Kuen Co Business Description

Address 32-26, No. 32-27, Madou Kou, Macouli, Madou District, Tainan, TWN
Shih-Kuen Co Ltd is a Taiwan-based plastic products manufacturing company. Its product portfolio comprises plastic sheets, inflatable toys, tablecloths and table mats, construction materials, flooring tiles, handbags, stationery, signboards, and sunshade curtains, among others.
83GF Score

Get the complete analysis for ROCO:4305

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

NT$42.10
Price
NT$46.63
GF Value