Lung Pien Vacuum Industry Co (ROCO:5267) Days Payable: 71.39 (As of Dec. 2025) — 15% Below Median

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ROCO:5267 Lung Pien Vacuum Industry Co Ltd ROCO:5267
70 GF Score
Price NT$47.95
GF Value NT$25.86
Valuation Significantly Overvalued
! 4 Warning Signs
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What is Lung Pien Vacuum Industry Co Days Payable?

Lung Pien Vacuum Industry Co ROCO:5267 -8.67% 70 Days Payable is 71.39 as of Dec. 2025, which is 15% below its 10-year median of 84.23. GuruFocus rates ROCO:5267 with a GF Score™ of 70/100 and a GF Value™ of NT$25.86 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 2,991 Industrial Products companies, Lung Pien Vacuum Industry Co ranks better than 51.99% on this metric.

Lung Pien Vacuum Industry Co's average Accounts Payable for the six months ended in Dec. 2025 was NT$50.0 Mil. Lung Pien Vacuum Industry Co's Cost of Goods Sold for the six months ended in Dec. 2025 was NT$127.8 Mil. Hence, Lung Pien Vacuum Industry Co's Days Payable for the six months ended in Dec. 2025 was 71.39.

The historical rank and industry rank for Lung Pien Vacuum Industry Co's Days Payable or its related term are showing as below:

ROCO:5267' s Days Payable Range Over the Past 10 Years
Min: 64.6   Med: 84.23   Max: 98.19
Current: 81.32

During the past 13 years, Lung Pien Vacuum Industry Co's highest Days Payable was 98.19. The lowest was 64.60. And the median was 84.23.

ROCO:5267's Days Payable is ranked better than
51.99% of 2991 companies
in the Industrial Products industry
Industry Median: 78.05 vs ROCO:5267: 81.32

Lung Pien Vacuum Industry Co's Days Payable declined from Dec. 2024 (80.60) to Dec. 2025 (71.39). It may suggest that Lung Pien Vacuum Industry Co accelerated paying its suppliers.


Lung Pien Vacuum Industry Co Days Payable Historical Data

* Premium members only.

The historical data trend for Lung Pien Vacuum Industry 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.

Lung Pien Vacuum Industry Co Days Payable Chart

Lung Pien Vacuum Industry 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 75.84 64.60 95.86 76.36 78.34

Lung Pien Vacuum Industry Co Semi-Annual Data
Jun16 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 84.35 65.92 80.60 96.61 71.39

ROCO:5267 vs GEV, ETN, PH: Days Payable Comparison

For the Specialty Industrial Machinery subindustry, Lung Pien Vacuum Industry 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.


Lung Pien Vacuum Industry Co Days Payable vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Lung Pien Vacuum Industry Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Lung Pien Vacuum Industry Co's Days Payable falls into.


ROCO:5267
70GF Score
Lung Pien Vacuum Industry Co Ltd ROCO:5267
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Lung Pien Vacuum Industry 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.

Lung Pien Vacuum Industry 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
=( (56.014 + 44.18) / 2 ) / 233.4*365
=50.097 / 233.4*365
=78.34

Lung Pien Vacuum Industry 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
=( (55.798 + 44.18) / 2 ) / 127.796*365 / 2
=49.989 / 127.796*365 / 2
=71.39

* 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 71.39 mean?
Lung Pien Vacuum Industry Co (ROCO:5267) has a Days Payable of 71.39 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 Lung Pien Vacuum Industry Co and its competitors. This is 15% below median its historical median of 84.23. Over the past decade, Lung Pien Vacuum Industry Co's Days Payable has ranged from 64.60 to 98.19. According to the industry distribution chart, Lung Pien Vacuum Industry Co ranks #1436 out of 2991 companies in the Industrial Products industry, placing it in the top 48%.
Is Lung Pien Vacuum Industry Co's Days Payable too high?
Lung Pien Vacuum Industry Co's current Days Payable of 71.39 is 15% below median its 10-year median of 84.23. Over the past 10 years, this metric has ranged from a low of 64.60 to a high of 98.19. The Industrial Products industry median Days Payable is 78.05. Lung Pien Vacuum Industry Co's value of 71.39 is 8.5% below this industry median. Based on the distribution chart, Lung Pien Vacuum Industry Co ranks #1436 out of 2991 companies in the Industrial Products industry, which is above the industry midpoint. Overall, Lung Pien Vacuum Industry Co has a GF Score™ of 70/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lung Pien Vacuum Industry Co's Days Payable compare to GEV and ETN?
According to the Industrial Products industry distribution chart, Lung Pien Vacuum Industry Co ranks #1436 out of 2991 companies for Days Payable. This puts Lung Pien Vacuum Industry Co in the upper half of its industry. The industry median Days Payable is 78.05. Lung Pien Vacuum Industry Co's value of 71.39 is 8.5% below this benchmark. Historically, Lung Pien Vacuum Industry Co's own Days Payable has ranged from 64.60 to 98.19 over the past decade. While the company's 10-year median is 84.23 vs. the industry median of 78.05, Lung Pien Vacuum Industry 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 an Industrial Products company?
The median Days Payable among Industrial Products companies is 78.05, based on 2,991 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. Lung Pien Vacuum Industry Co's current Days Payable of 71.39 is 8.5% 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 Lung Pien Vacuum Industry Co and its competitors. For the Industrial Products industry, the median Days Payable is 78.05 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lung Pien Vacuum Industry Co's current Days Payable is 71.39, which is 15% below median its own 10-year median of 84.23. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lung Pien Vacuum Industry Co stock overvalued right now?
Based on GuruFocus' analysis, Lung Pien Vacuum Industry Co (ROCO:5267) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$25.86, compared to a current price of NT$47.95 — trading 85.4% above its estimated fair value. The current Days Payable is 71.39, which is 15% below median its 10-year median of 84.23 and 8.5% below the Industrial Products industry median of 78.05. Lung Pien Vacuum Industry Co's overall GF Score™ is 70/100 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 Lung Pien Vacuum Industry Co (ROCO:5267), the current Days Payable is 71.39 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 Lung Pien Vacuum Industry Co (ROCO:5267) Overvalued in 2026?

Based on GuruFocus' analysis, Lung Pien Vacuum Industry Co stock appears to be overvalued. The current stock price of NT$47.95 is trading 85.4% above its estimated GF Value™ of NT$25.86. GuruFocus considers Lung Pien Vacuum Industry Co to be Significantly Overvalued.

Key valuation signals for ROCO:5267:

  • Days Payable: 71.39 (15% below median its 10-year median of 84.23)
  • GF Value™: NT$25.86 vs. price of NT$47.95 (85.4% above fair value)
  • GF Score™: 70/100 with 4 warning signs
  • Industry Position: 8.5% below the Industrial Products median (#1436 of 2991)

No single metric tells the full story. See the ROCO:5267 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lung Pien Vacuum Industry Co Business Description

Address No.2, Datong Road, Wuqi District, Taichung City, TWN
Lung Pien Vacuum Industry Co Ltd is a Taiwan-based company engaged in the development and manufacture of vacuum coating machines. The company manufactures large-scale vacuum evaporation equipment. The company offered products can be applied to the coating of lenses, lamps, accessories, digital camera lenses, cell phone lenses and casings, DVD heads, and others. Its activities cover sales of vacuum components, coating materials, electron guns, ion guns, vacuum pumps, vacuum pump oil, other vacuum parts materials in Europe, America, and Japan, and sales of OLYMPUS series of optical testing instruments and wiping liquids in Japan, such as interferometer, lens reflectance measuring machine, lens eccentric measuring machine and environmentally friendly lens wiping liquid.
70GF Score

Get the complete analysis for ROCO:5267

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

NT$47.95
Price
NT$25.86
GF Value