JD Development Co (ROCO:4402) Days Payable: 73.87 (As of Dec. 2025) — 168% Above Median


ROCO:4402 JD Development Co Ltd ROCO:4402
54 GF Score
Price NT$16.00
GF Value NT$8.87
Valuation Significantly Overvalued
! 2 Warning Signs
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What is JD Development Co Days Payable?

JD Development Co ROCO:4402 54 Days Payable is 73.87 as of Dec. 2025, which is 168% above its 10-year median of 27.58. GuruFocus rates ROCO:4402 with a GF Score™ of 54/100 and a GF Value™ of NT$8.87 (Significantly Overvalued). The stock has 2 warning signs investors should review. Among 1,015 Manufacturing - Apparel & Accessories companies, JD Development Co ranks better than 68.37% on this metric.

JD Development Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$3.80 Mil. JD Development Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$4.69 Mil. Hence, JD Development Co's Days Payable for the three months ended in Dec. 2025 was 73.87.

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

ROCO:4402' s Days Payable Range Over the Past 10 Years
Min: 6.45   Med: 27.58   Max: 81.84
Current: 81.84

During the past 13 years, JD Development Co's highest Days Payable was 81.84. The lowest was 6.45. And the median was 27.58.

ROCO:4402's Days Payable is ranked better than
68.37% of 1015 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 54.22 vs ROCO:4402: 81.84

JD Development Co's Days Payable declined from Dec. 2024 (77.85) to Dec. 2025 (73.87). It may suggest that JD Development Co accelerated paying its suppliers.


JD Development Co Days Payable Historical Data

* Premium members only.

The historical data trend for JD Development 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.

JD Development Co Days Payable Chart

JD Development 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 9.68 8.19 6.45 55.85 77.29

JD Development 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 77.85 80.95 92.22 84.99 73.87

JD Development Co Days Payable Competitor Comparison

For the Textile Manufacturing subindustry, JD Development 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.


JD Development Co Days Payable vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, JD Development Co's Days Payable distribution charts can be found below:

* The bar in red indicates where JD Development Co's Days Payable falls into.


ROCO:4402
54GF Score
JD Development Co Ltd ROCO:4402
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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JD Development 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.

JD Development 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
=( (4.292 + 4.013) / 2 ) / 19.611*365
=4.1525 / 19.611*365
=77.29

JD Development 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
=( (3.579 + 4.013) / 2 ) / 4.689*365 / 4
=3.796 / 4.689*365 / 4
=73.87

* 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 73.87 mean?
JD Development Co (ROCO:4402) has a Days Payable of 73.87 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 JD Development Co and its competitors. This is 168% above median its historical median of 27.58. Over the past decade, JD Development Co's Days Payable has ranged from 6.45 to 81.84. According to the industry distribution chart, JD Development Co ranks #321 out of 1015 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 31.6%.
Is JD Development Co's Days Payable too high?
JD Development Co's current Days Payable of 73.87 is 168% above median its 10-year median of 27.58. Over the past 10 years, this metric has ranged from a low of 6.45 to a high of 81.84. The Manufacturing - Apparel & Accessories industry median Days Payable is 54.22. JD Development Co's value of 73.87 is 36.2% above this industry median. Based on the distribution chart, JD Development Co ranks #321 out of 1015 companies in the Manufacturing - Apparel & Accessories industry, which is above the industry midpoint. Overall, JD Development Co has a GF Score™ of 54/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does JD Development Co's Days Payable compare to competitors?
According to the Manufacturing - Apparel & Accessories industry distribution chart, JD Development Co ranks #321 out of 1015 companies for Days Payable. This puts JD Development Co in the upper half of its industry. The industry median Days Payable is 54.22. JD Development Co's value of 73.87 is 36.2% above this benchmark. Historically, JD Development Co's own Days Payable has ranged from 6.45 to 81.84 over the past decade. While the company's 10-year median is 27.58 vs. the industry median of 54.22, JD Development Co 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 Manufacturing - Apparel & Accessories company?
The median Days Payable among Manufacturing - Apparel & Accessories companies is 54.22, based on 1,015 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. JD Development Co's current Days Payable of 73.87 is 36.2% 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 JD Development Co and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Days Payable is 54.22 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. JD Development Co's current Days Payable is 73.87, which is 168% above median its own 10-year median of 27.58. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is JD Development Co stock overvalued right now?
Based on GuruFocus' analysis, JD Development Co (ROCO:4402) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$8.87, compared to a current price of NT$16.00 — trading 80.4% above its estimated fair value. The current Days Payable is 73.87, which is 168% above median its 10-year median of 27.58 and 36.2% above the Manufacturing - Apparel & Accessories industry median of 54.22. JD Development Co's overall GF Score™ is 54/100 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 JD Development Co (ROCO:4402), the current Days Payable is 73.87 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 JD Development Co (ROCO:4402) Overvalued in 2026?

Based on GuruFocus' analysis, JD Development Co stock appears to be overvalued. The current stock price of NT$16.00 is trading 80.4% above its estimated GF Value™ of NT$8.87. GuruFocus considers JD Development Co to be Significantly Overvalued.

Key valuation signals for ROCO:4402:

  • Days Payable: 73.87 (168% above median its 10-year median of 27.58)
  • GF Value™: NT$8.87 vs. price of NT$16.00 (80.4% above fair value)
  • GF Score™: 54/100 with 2 warning signs
  • Industry Position: 36.2% above the Manufacturing - Apparel & Accessories median (#321 of 1015)

No single metric tells the full story. See the ROCO:4402 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


JD Development Co Business Description

Address Zhongzheng 4th Road, 9th Floor -1, No. 151, Qianjin District, Kaohsiung, TWN, 801
JD Development Co Ltd business activities are cotton woven fabric manufacturing, silk weaving, linen weaving, cotton weaving, woolen fabric wholesale and renewable energy power generation. The company has two segments Textile Department: mainly engaged in the manufacturing, trading, and processing of textile products; and Electricity Sales Department: mainly engaged in electricity generation from solar power equipment. The company generates majority of revenue from textile department segment. Its products are Textile, Green Energy, and Medical Materials. The company has presence in Taiwan and Asia. The company generates majority of revenue from Taiwan.
54GF Score

Get the complete analysis for ROCO:4402

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

NT$16.00
Price
NT$8.87
GF Value