Yao I Fabric Co (ROCO:4430) Days Payable: 29.69 (As of Dec. 2025) — Near Median

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ROCO:4430 Yao I Fabric Co Ltd ROCO:4430
65 GF Score
Price NT$17.00
GF Value NT$22.84
Valuation Modestly Undervalued
! 6 Warning Signs
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What is Yao I Fabric Co Days Payable?

Yao I Fabric Co ROCO:4430 +1.19% 65 Days Payable is 29.69 as of Dec. 2025, which is 6% above its 10-year median of 28.06. GuruFocus rates ROCO:4430 with a GF Score™ of 65/100 and a GF Value™ of NT$22.84 (Modestly Undervalued). The stock has 6 warning signs investors should review. Among 1,017 Manufacturing - Apparel & Accessories companies, Yao I Fabric Co ranks worse than 76.01% on this metric.

Yao I Fabric Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$129 Mil. Yao I Fabric Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$396 Mil. Hence, Yao I Fabric Co's Days Payable for the three months ended in Dec. 2025 was 29.69.

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

ROCO:4430' s Days Payable Range Over the Past 10 Years
Min: 18.39   Med: 28.06   Max: 44.37
Current: 29.41

During the past 13 years, Yao I Fabric Co's highest Days Payable was 44.37. The lowest was 18.39. And the median was 28.06.

ROCO:4430's Days Payable is ranked worse than
76.01% of 1017 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 54.22 vs ROCO:4430: 29.41

Yao I Fabric Co's Days Payable declined from Dec. 2024 (32.23) to Dec. 2025 (29.69). It may suggest that Yao I Fabric Co accelerated paying its suppliers.


Yao I Fabric Co Days Payable Historical Data

* Premium members only.

The historical data trend for Yao I Fabric 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.

Yao I Fabric Co Days Payable Chart

Yao I Fabric 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 29.36 24.33 23.29 28.15 32.19

Yao I Fabric 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 32.23 28.55 27.44 29.21 29.69

Yao I Fabric Co Days Payable Competitor Comparison

For the Textile Manufacturing subindustry, Yao I Fabric 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.


Yao I Fabric Co Days Payable vs Manufacturing - Apparel & Accessories Industry

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

* The bar in red indicates where Yao I Fabric Co's Days Payable falls into.


ROCO:4430
65GF Score
Yao I Fabric Co Ltd ROCO:4430
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Yao I Fabric 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.

Yao I Fabric 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
=( (149.642 + 133.341) / 2 ) / 1604.551*365
=141.4915 / 1604.551*365
=32.19

Yao I Fabric 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
=( (124.407 + 133.341) / 2 ) / 396.083*365 / 4
=128.874 / 396.083*365 / 4
=29.69

* 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 29.69 mean?
Yao I Fabric Co (ROCO:4430) has a Days Payable of 29.69 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 Yao I Fabric Co and its competitors. This is near median its historical median of 28.06. Over the past decade, Yao I Fabric Co's Days Payable has ranged from 18.39 to 44.37. According to the industry distribution chart, Yao I Fabric Co ranks #773 out of 1017 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 76%.
Is Yao I Fabric Co's Days Payable too high?
Yao I Fabric Co's current Days Payable of 29.69 is near median its 10-year median of 28.06. Over the past 10 years, this metric has ranged from a low of 18.39 to a high of 44.37. The Manufacturing - Apparel & Accessories industry median Days Payable is 54.22. Yao I Fabric Co's value of 29.69 is 45.2% below this industry median. Based on the distribution chart, Yao I Fabric Co ranks #773 out of 1017 companies in the Manufacturing - Apparel & Accessories industry, which is in the bottom quartile relative to peers. Overall, Yao I Fabric Co has a GF Score™ of 65/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Yao I Fabric Co's Days Payable compare to competitors?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Yao I Fabric Co ranks #773 out of 1017 companies for Days Payable. This places Yao I Fabric Co in the lower half of its industry. The industry median Days Payable is 54.22. Yao I Fabric Co's value of 29.69 is 45.2% below this benchmark. Historically, Yao I Fabric Co's own Days Payable has ranged from 18.39 to 44.37 over the past decade. While the company's 10-year median is 28.06 vs. the industry median of 54.22, Yao I Fabric 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 Manufacturing - Apparel & Accessories company?
The median Days Payable among Manufacturing - Apparel & Accessories companies is 54.22, based on 1,017 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. Yao I Fabric Co's current Days Payable of 29.69 is 45.2% 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 Yao I Fabric 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. Yao I Fabric Co's current Days Payable is 29.69, which is near median its own 10-year median of 28.06. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Yao I Fabric Co stock overvalued right now?
Based on GuruFocus' analysis, Yao I Fabric Co (ROCO:4430) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$22.84, compared to a current price of NT$17.00 — trading 25.6% below its estimated fair value. The current Days Payable is 29.69, which is near median its 10-year median of 28.06 and 45.2% below the Manufacturing - Apparel & Accessories industry median of 54.22. Yao I Fabric Co's overall GF Score™ is 65/100 with 6 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 Yao I Fabric Co (ROCO:4430), the current Days Payable is 29.69 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 Yao I Fabric Co (ROCO:4430) Overvalued in 2026?

Based on GuruFocus' analysis, Yao I Fabric Co stock appears to be undervalued. The current stock price of NT$17.00 is trading 25.6% below its estimated GF Value™ of NT$22.84. GuruFocus considers Yao I Fabric Co to be Modestly Undervalued.

Key valuation signals for ROCO:4430:

  • Days Payable: 29.69 (near median its 10-year median of 28.06)
  • GF Value™: NT$22.84 vs. price of NT$17.00 (25.6% below fair value)
  • GF Score™: 65/100 with 6 warning signs
  • Industry Position: 45.2% below the Manufacturing - Apparel & Accessories median (#773 of 1017)

No single metric tells the full story. See the ROCO:4430 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Yao I Fabric Co Business Description

Address Zhangmei Road, Hemei Town, No. 334, Section 6, Chang Hua, TWN, 508
Yao I Fabric Co Ltd is engaged in the manufacturing and export of tennis strings, badminton lines, fishing lines, industrial lines as well as nylon lines. The company operates in two business groups, such as filament and staple business groups. Its filament business includes trimmer line, monofilament, elastic mesh fabric, sporting goods, bedclothes, pet goods. The staple business includes staple fiber, automobile nonwovens.
65GF Score

Get the complete analysis for ROCO:4430

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

NT$17.00
Price
NT$22.84
GF Value