Tons Lightology (ROCO:4972) Days Payable: 53.52 (As of Dec. 2025) — Near Median

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ROCO:4972 Tons Lightology Inc ROCO:4972
65 GF Score
Price NT$16.80
GF Value NT$20.13
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Tons Lightology Days Payable?

Tons Lightology ROCO:4972 -0.59% 65 Days Payable is 53.52 as of Dec. 2025, which is 4% below its 10-year median of 55.60. GuruFocus rates ROCO:4972 with a GF Score™ of 65/100 and a GF Value™ of NT$20.13 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 415 Furnishings, Fixtures & Appliances companies, Tons Lightology ranks worse than 59.04% on this metric.

Tons Lightology's average Accounts Payable for the three months ended in Dec. 2025 was NT$106.1 Mil. Tons Lightology's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$181.0 Mil. Hence, Tons Lightology's Days Payable for the three months ended in Dec. 2025 was 53.52.

The historical rank and industry rank for Tons Lightology's Days Payable or its related term are showing as below:

ROCO:4972' s Days Payable Range Over the Past 10 Years
Min: 44.2   Med: 55.6   Max: 67.25
Current: 55.25

During the past 13 years, Tons Lightology's highest Days Payable was 67.25. The lowest was 44.20. And the median was 55.60.

ROCO:4972's Days Payable is ranked worse than
59.04% of 415 companies
in the Furnishings, Fixtures & Appliances industry
Industry Median: 63.86 vs ROCO:4972: 55.25

Tons Lightology's Days Payable increased from Dec. 2024 (50.59) to Dec. 2025 (53.52). It may suggest that Tons Lightology delayed paying its suppliers.


Tons Lightology Days Payable Historical Data

* Premium members only.

The historical data trend for Tons Lightology'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.

Tons Lightology Days Payable Chart

Tons Lightology 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 50.88 44.20 53.50 51.41 67.25

Tons Lightology 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 50.59 59.25 45.87 50.38 53.52

ROCO:4972 vs SN, SGI, MHK: Days Payable Comparison

For the Furnishings, Fixtures & Appliances subindustry, Tons Lightology'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.


Tons Lightology Days Payable vs Furnishings, Fixtures & Appliances Industry

For the Furnishings, Fixtures & Appliances industry and Consumer Cyclical sector, Tons Lightology's Days Payable distribution charts can be found below:

* The bar in red indicates where Tons Lightology's Days Payable falls into.


ROCO:4972
65GF Score
Tons Lightology Inc ROCO:4972
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Tons Lightology 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.

Tons Lightology'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
=( (128.017 + 125.387) / 2 ) / 687.71*365
=126.702 / 687.71*365
=67.25

Tons Lightology'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
=( (86.884 + 125.387) / 2 ) / 180.968*365 / 4
=106.1355 / 180.968*365 / 4
=53.52

* 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 53.52 mean?
Tons Lightology (ROCO:4972) has a Days Payable of 53.52 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 Tons Lightology and its competitors. This is near median its historical median of 55.60. Over the past decade, Tons Lightology's Days Payable has ranged from 44.20 to 67.25. According to the industry distribution chart, Tons Lightology ranks #245 out of 415 companies in the Furnishings, Fixtures & Appliances industry, placing it in the top 59%.
Is Tons Lightology's Days Payable too high?
Tons Lightology's current Days Payable of 53.52 is near median its 10-year median of 55.60. Over the past 10 years, this metric has ranged from a low of 44.20 to a high of 67.25. The Furnishings, Fixtures & Appliances industry median Days Payable is 63.86. Tons Lightology's value of 53.52 is 16.2% below this industry median. Based on the distribution chart, Tons Lightology ranks #245 out of 415 companies in the Furnishings, Fixtures & Appliances industry, which is below the industry midpoint. Overall, Tons Lightology has a GF Score™ of 65/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Tons Lightology's Days Payable compare to SN and SGI?
According to the Furnishings, Fixtures & Appliances industry distribution chart, Tons Lightology ranks #245 out of 415 companies for Days Payable. This places Tons Lightology in the lower half of its industry. The industry median Days Payable is 63.86. Tons Lightology's value of 53.52 is 16.2% below this benchmark. Historically, Tons Lightology's own Days Payable has ranged from 44.20 to 67.25 over the past decade. While the company's 10-year median is 55.60 vs. the industry median of 63.86, Tons Lightology 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 Furnishings, Fixtures & Appliances company?
The median Days Payable among Furnishings, Fixtures & Appliances companies is 63.86, based on 415 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. Tons Lightology's current Days Payable of 53.52 is 16.2% 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 Tons Lightology and its competitors. For the Furnishings, Fixtures & Appliances industry, the median Days Payable is 63.86 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Tons Lightology's current Days Payable is 53.52, which is near median its own 10-year median of 55.60. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tons Lightology stock overvalued right now?
Based on GuruFocus' analysis, Tons Lightology (ROCO:4972) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$20.13, compared to a current price of NT$16.80 — trading 16.5% below its estimated fair value. The current Days Payable is 53.52, which is near median its 10-year median of 55.60 and 16.2% below the Furnishings, Fixtures & Appliances industry median of 63.86. Tons Lightology's overall GF Score™ is 65/100 with 3 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 Tons Lightology (ROCO:4972), the current Days Payable is 53.52 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 Tons Lightology (ROCO:4972) Overvalued in 2026?

Based on GuruFocus' analysis, Tons Lightology stock appears to be undervalued. The current stock price of NT$16.80 is trading 16.5% below its estimated GF Value™ of NT$20.13. GuruFocus considers Tons Lightology to be Modestly Undervalued.

Key valuation signals for ROCO:4972:

  • Days Payable: 53.52 (near median its 10-year median of 55.60)
  • GF Value™: NT$20.13 vs. price of NT$16.80 (16.5% below fair value)
  • GF Score™: 65/100 with 3 warning signs
  • Industry Position: 16.2% below the Furnishings, Fixtures & Appliances median (#245 of 415)

No single metric tells the full story. See the ROCO:4972 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Tons Lightology Business Description

Address No. 236, Bo’ai Street, 4th Floor, Shulin District, New Taipei, TWN, 23845
Tons Lightology Inc engages in the design, manufacture, and sale of commercial lighting fixtures. The company's operating segment includes Tons Lightology Inc; Titan Lighting Co. Ltd, Zhongshan Tons Lighting Co. Ltd, and StrongLED Lighting System (Cayman) Co. Ltd. It generates maximum revenue from the Tons Lightology Inc. segment. Geographically, it derives a majority of revenue from Europe and also has a presence in Asia, Oceania, and other countries. It focuses on indoor lighting and outdoor lighting. The company's products are used for museum/gallery, commercial, hotel, club, office, and Outdoor applications.
65GF Score

Get the complete analysis for ROCO:4972

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

NT$16.80
Price
NT$20.13
GF Value