GFCROCO:4506 94 Days Payable is 38.31 as of Dec. 2025, which is 10% above its 10-year median of 34.94. GuruFocus rates ROCO:4506 with a GF Score™ of 94/100 and a GF Value™ of NT$116.82 (Fairly Valued). The stock has 1 warning sign investors should review. Among 2,993 Industrial Products companies, GFC ranks worse than 84.46% on this metric.
GFC's average Accounts Payable for the
three
months ended in Dec. 2025 was NT$355 Mil. GFC's Cost of Goods Sold for the
three
months ended in Dec. 2025 was NT$845 Mil.
Hence, GFC's Days Payable for the
three
months ended in Dec. 2025 was 38.31.
The historical rank and industry rank for GFC's Days Payable or its related term are showing as below:
ROCO:4506'
s Days Payable Range Over the Past 10 Years
Min: 32.36 Med: 34.94 Max: 37.39
Current: 33.49
During the past 13 years, GFC's highest Days Payable was 37.39. The lowest was 32.36. And the median was 34.94.
ROCO:4506's Days Payable is ranked worse than 84.46% of 2993
companies
in the Industrial Products industry
Industry Median: 78.04
vs ROCO:4506: 33.49
GFC's Days Payable
increased
from Dec. 2024 (30.68) to Dec. 2025 (38.31).
It may suggest that GFCdelayed paying its suppliers.
GFC Days Payable Related Terms
GFC Days Payable Historical Data
* Premium members only.
The historical data trend for GFC'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.
ROCO:4506 vs GEV, ETN, PH: Days Payable Comparison
For the Specialty Industrial Machinery subindustry, GFC'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.
GFC Days Payable vs Industrial Products Industry
For the Industrial Products industry and Industrials sector, GFC's Days Payable distribution charts can be found below:
* The bar in red indicates where GFC's Days Payable falls into.
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.
GFC's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as
* 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.
GFC (ROCO:4506) has a Days Payable of 38.31 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 GFC and its competitors. This is 10% above median its historical median of 34.94. Over the past decade, GFC's Days Payable has ranged from 32.36 to 37.39. According to the industry distribution chart, GFC ranks #2528 out of 2993 companies in the Industrial Products industry, placing it in the top 84.5%.
Is GFC's Days Payable too high?
GFC's current Days Payable of 38.31 is 10% above median its 10-year median of 34.94. Over the past 10 years, this metric has ranged from a low of 32.36 to a high of 37.39. The Industrial Products industry median Days Payable is 78.04. GFC's value of 38.31 is 50.9% below this industry median. Based on the distribution chart, GFC ranks #2528 out of 2993 companies in the Industrial Products industry, which is in the bottom quartile relative to peers. Overall, GFC has a GF Score™ of 94/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does GFC's Days Payable compare to GEV and ETN?
According to the Industrial Products industry distribution chart, GFC ranks #2528 out of 2993 companies for Days Payable. This places GFC in the lower half of its industry. The industry median Days Payable is 78.04. GFC's value of 38.31 is 50.9% below this benchmark. Historically, GFC's own Days Payable has ranged from 32.36 to 37.39 over the past decade. While the company's 10-year median is 34.94 vs. the industry median of 78.04, GFC 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 an Industrial Products company?
The median Days Payable among Industrial Products companies is 78.04, based on 2,993 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. GFC's current Days Payable of 38.31 is 50.9% 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 GFC and its competitors. For the Industrial Products industry, the median Days Payable is 78.04 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. GFC's current Days Payable is 38.31, which is 10% above median its own 10-year median of 34.94. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is GFC stock overvalued right now?
Based on GuruFocus' analysis, GFC (ROCO:4506) is currently considered Fairly Valued. The stock's GF Value™ is NT$116.82, compared to a current price of NT$123.00 — trading 5.3% above its estimated fair value. The current Days Payable is 38.31, which is 10% above median its 10-year median of 34.94 and 50.9% below the Industrial Products industry median of 78.04. GFC's overall GF Score™ is 94/100 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 GFC (ROCO:4506), the current Days Payable is 38.31 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 GFC (ROCO:4506) Overvalued in 2026?
Based on GuruFocus' analysis, GFC stock appears to be overvalued.
The current stock price of NT$123.00 is trading 5.3% above its estimated GF Value™ of NT$116.82.
GuruFocus considers GFC to be Fairly Valued.
Key valuation signals for ROCO:4506:
Days Payable: 38.31 (10% above median its 10-year median of 34.94)
GF Value™: NT$116.82 vs. price of NT$123.00 (5.3% above fair value)
Industry Position: 50.9% below the Industrial Products median (#2528 of 2993)
No single metric tells the full story. See the ROCO:4506 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
GFC Ltd is engaged in providing services like elevators, escalators, vacuum elevators, generators, etc. The company's products are used in offices and factories, shopping malls, hotels, mansions, hospitals, and other locations. Its reportable segments are: Sales and Maintenance. GFC generates maximum revenue from the Sales segment, which is responsible for the manufacturing and sale of elevators and generators. The Maintenance segment is responsible for the maintenance of elevators and generators. Geographically, the company generates maximum revenue from Taiwan, and the rest from Mainland China, Singapore, and other countries.
94GF Score
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