J&B International (ROCO:4442) Days Payable: 53.27 (As of Dec. 2025) — 21% Below Median

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ROCO:4442 J&B International Inc ROCO:4442
48 GF Score
Price NT$48.00
! 4 Warning Signs
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What is J&B International Days Payable?

J&B International ROCO:4442 -2.04% 48 Days Payable is 53.27 as of Dec. 2025, which is 21% below its 10-year median of 67.70. GuruFocus rates ROCO:4442 with a GF Score™ of 48/100. The stock has 4 warning signs investors should review. Among 1,020 Manufacturing - Apparel & Accessories companies, J&B International ranks better than 50.49% on this metric.

J&B International's average Accounts Payable for the three months ended in Dec. 2025 was NT$190 Mil. J&B International's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$325 Mil. Hence, J&B International's Days Payable for the three months ended in Dec. 2025 was 53.27.

The historical rank and industry rank for J&B International's Days Payable or its related term are showing as below:

ROCO:4442' s Days Payable Range Over the Past 10 Years
Min: 41.12   Med: 67.7   Max: 78.57
Current: 54.93

During the past 6 years, J&B International's highest Days Payable was 78.57. The lowest was 41.12. And the median was 67.70.

ROCO:4442's Days Payable is ranked better than
50.49% of 1020 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 54.265 vs ROCO:4442: 54.93

J&B International's Days Payable increased from Dec. 2024 (49.08) to Dec. 2025 (53.27). It may suggest that J&B International delayed paying its suppliers.


J&B International Days Payable Historical Data

* Premium members only.

The historical data trend for J&B International'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.

J&B International Days Payable Chart

J&B International Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial 47.18 74.99 78.57 70.99 64.41

J&B International Quarterly Data
Dec20 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 49.08 62.17 43.70 52.23 53.27

J&B International Days Payable Competitor Comparison

For the Textile Manufacturing subindustry, J&B International'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.


J&B International Days Payable vs Manufacturing - Apparel & Accessories Industry

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

* The bar in red indicates where J&B International's Days Payable falls into.


ROCO:4442
48GF Score
J&B International Inc ROCO:4442
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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J&B International 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.

J&B International'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
=( (207.677 + 216.824) / 2 ) / 1202.815*365
=212.2505 / 1202.815*365
=64.41

J&B International'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
=( (162.253 + 216.824) / 2 ) / 324.7*365 / 4
=189.5385 / 324.7*365 / 4
=53.27

* 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 53.27 mean?
J&B International (ROCO:4442) has a Days Payable of 53.27 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 J&B International and its competitors. This is 21% below median its historical median of 67.70. Over the past decade, J&B International's Days Payable has ranged from 41.12 to 78.57. According to the industry distribution chart, J&B International ranks #505 out of 1020 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 49.5%.
Is J&B International's Days Payable too high?
J&B International's current Days Payable of 53.27 is 21% below median its 10-year median of 67.70. Over the past 10 years, this metric has ranged from a low of 41.12 to a high of 78.57. The Manufacturing - Apparel & Accessories industry median Days Payable is 54.27. J&B International's value of 53.27 is 1.8% below this industry median. Based on the distribution chart, J&B International ranks #505 out of 1020 companies in the Manufacturing - Apparel & Accessories industry, which is above the industry midpoint. Overall, J&B International has a GF Score™ of 48/100, reflecting its overall financial health beyond just this single metric.
How does J&B International's Days Payable compare to competitors?
According to the Manufacturing - Apparel & Accessories industry distribution chart, J&B International ranks #505 out of 1020 companies for Days Payable. This puts J&B International in the upper half of its industry. The industry median Days Payable is 54.27. J&B International's value of 53.27 is 1.8% below this benchmark. Historically, J&B International's own Days Payable has ranged from 41.12 to 78.57 over the past decade. While the company's 10-year median is 67.70 vs. the industry median of 54.27, J&B International 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 54.27, based on 1,020 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. J&B International's current Days Payable of 53.27 is 1.8% 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 J&B International and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Days Payable is 54.27 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. J&B International's current Days Payable is 53.27, which is 21% below median its own 10-year median of 67.70. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is J&B International stock overvalued right now?
J&B International (ROCO:4442) has a current Days Payable of 53.27. The current Days Payable is 53.27, which is 21% below median its 10-year median of 67.70 and 1.8% below the Manufacturing - Apparel & Accessories industry median of 54.27. J&B International's overall GF Score™ is 48/100 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 J&B International (ROCO:4442), the current Days Payable is 53.27 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.

J&B International Business Description

Address North Sound Road, Cannon Place, Suite 102, P.O. Box 712, George Town, Grand Cayman, CYM, KYI-9006
J&B International Inc is a fabric solution supplier for international sports, leisure, and outdoor activity brands. It provides fabrics for sports, outdoor, winter, ski, Snowboard, Yoga, Athleisure, Surfing, Workwear, PPE and leisurewear, working cross-sector with various apparel brands. The company's reportable segments are; Taiwan, which derives key revenue, China, Vietnam, and others.
48GF Score

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