Cen Link Co (ROCO:5254) Days Payable: 91.90 (As of Dec. 2025) — 17% Above Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

ROCO:5254 Cen Link Co Ltd ROCO:5254
83 GF Score
Price NT$35.65
GF Value NT$34.22
Valuation Fairly Valued
! 2 Warning Signs
View Full Analysis

What is Cen Link Co Days Payable?

Cen Link Co ROCO:5254 -8.12% 83 Days Payable is 91.90 as of Dec. 2025, which is 17% above its 10-year median of 78.49. GuruFocus rates ROCO:5254 with a GF Score™ of 83/100 and a GF Value™ of NT$34.22 (Fairly Valued). The stock has 2 warning signs investors should review. Among 2,443 Hardware companies, Cen Link Co ranks better than 64.27% on this metric.

Cen Link Co's average Accounts Payable for the six months ended in Dec. 2025 was NT$139.3 Mil. Cen Link Co's Cost of Goods Sold for the six months ended in Dec. 2025 was NT$276.7 Mil. Hence, Cen Link Co's Days Payable for the six months ended in Dec. 2025 was 91.90.

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

ROCO:5254' s Days Payable Range Over the Past 10 Years
Min: 36.23   Med: 78.49   Max: 94.17
Current: 91.79

During the past 11 years, Cen Link Co's highest Days Payable was 94.17. The lowest was 36.23. And the median was 78.49.

ROCO:5254's Days Payable is ranked better than
64.27% of 2443 companies
in the Hardware industry
Industry Median: 69.89 vs ROCO:5254: 91.79

Cen Link Co's Days Payable declined from Dec. 2024 (95.18) to Dec. 2025 (91.90). It may suggest that Cen Link Co accelerated paying its suppliers.


Cen Link Co Days Payable Historical Data

* Premium members only.

The historical data trend for Cen Link 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.

Cen Link Co Days Payable Chart

Cen Link 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 71.05 79.70 77.28 76.81 90.62

Cen Link Co Semi-Annual Data
Dec15 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 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 79.67 91.16 95.18 92.93 91.90

ROCO:5254 vs APH, GLW: Days Payable Comparison

For the Electronic Components subindustry, Cen Link 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.


Cen Link Co Days Payable vs Hardware Industry

For the Hardware industry and Technology sector, Cen Link Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Cen Link Co's Days Payable falls into.


ROCO:5254
83GF Score
Cen Link Co Ltd ROCO:5254
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Cen Link 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.

Cen Link 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
=( (110.547 + 145.597) / 2 ) / 515.847*365
=128.072 / 515.847*365
=90.62

Cen Link 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: Jun. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (133.032 + 145.597) / 2 ) / 276.668*365 / 2
=139.3145 / 276.668*365 / 2
=91.90

* 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 91.90 mean?
Cen Link Co (ROCO:5254) has a Days Payable of 91.90 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 Cen Link Co and its competitors. This is 17% above median its historical median of 78.49. Over the past decade, Cen Link Co's Days Payable has ranged from 36.23 to 94.17. According to the industry distribution chart, Cen Link Co ranks #873 out of 2443 companies in the Hardware industry, placing it in the top 35.7%.
Is Cen Link Co's Days Payable too high?
Cen Link Co's current Days Payable of 91.90 is 17% above median its 10-year median of 78.49. Over the past 10 years, this metric has ranged from a low of 36.23 to a high of 94.17. The Hardware industry median Days Payable is 69.89. Cen Link Co's value of 91.90 is 31.5% above this industry median. Based on the distribution chart, Cen Link Co ranks #873 out of 2443 companies in the Hardware industry, which is above the industry midpoint. Overall, Cen Link Co has a GF Score™ of 83/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Cen Link Co's Days Payable compare to APH and GLW?
According to the Hardware industry distribution chart, Cen Link Co ranks #873 out of 2443 companies for Days Payable. This puts Cen Link Co in the upper half of its industry. The industry median Days Payable is 69.89. Cen Link Co's value of 91.90 is 31.5% above this benchmark. Historically, Cen Link Co's own Days Payable has ranged from 36.23 to 94.17 over the past decade. While the company's 10-year median is 78.49 vs. the industry median of 69.89, Cen Link 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 Hardware company?
The median Days Payable among Hardware companies is 69.89, based on 2,443 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. Cen Link Co's current Days Payable of 91.90 is 31.5% 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 Cen Link Co and its competitors. For the Hardware industry, the median Days Payable is 69.89 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cen Link Co's current Days Payable is 91.90, which is 17% above median its own 10-year median of 78.49. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cen Link Co stock overvalued right now?
Based on GuruFocus' analysis, Cen Link Co (ROCO:5254) is currently considered Fairly Valued. The stock's GF Value™ is NT$34.22, compared to a current price of NT$35.65 — trading 4.2% above its estimated fair value. The current Days Payable is 91.90, which is 17% above median its 10-year median of 78.49 and 31.5% above the Hardware industry median of 69.89. Cen Link Co's overall GF Score™ is 83/100 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 Cen Link Co (ROCO:5254), the current Days Payable is 91.90 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 Cen Link Co (ROCO:5254) Overvalued in 2026?

Based on GuruFocus' analysis, Cen Link Co stock appears to be overvalued. The current stock price of NT$35.65 is trading 4.2% above its estimated GF Value™ of NT$34.22. GuruFocus considers Cen Link Co to be Fairly Valued.

Key valuation signals for ROCO:5254:

  • Days Payable: 91.90 (17% above median its 10-year median of 78.49)
  • GF Value™: NT$34.22 vs. price of NT$35.65 (4.2% above fair value)
  • GF Score™: 83/100 with 2 warning signs
  • Industry Position: 31.5% above the Hardware median (#873 of 2443)

No single metric tells the full story. See the ROCO:5254 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Cen Link Co Business Description

Address Datong Road, 10th Floor, No. 173, Section 2, Yuzhi District, New Taipei, TWN, 221
Cen Link Co Ltd is engaged in manufacturing, trading, and research and development of various electronic components and connector-related products. The company's product offerings are Box header connector, Battery connectors, Machine pin connectors, Micro USB, Audio jack connectors, DC power jack connectors, and others. Its products are used in Set-top boxes, LCD, Cell phones, and DV/DSC, among others.
83GF Score

Get the complete analysis for ROCO:5254

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

NT$35.65
Price
NT$34.22
GF Value