Eiso Enterprise Co (ROCO:5291) Days Payable: 120.91 (As of Dec. 2025) — Near Median

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ROCO:5291 Eiso Enterprise Co Ltd ROCO:5291
59 GF Score
Price NT$53.00
GF Value NT$25.87
Valuation Significantly Overvalued
! 6 Warning Signs
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What is Eiso Enterprise Co Days Payable?

Eiso Enterprise Co ROCO:5291 -1.12% 59 Days Payable is 120.91 as of Dec. 2025, which is 7% above its 10-year median of 112.49. GuruFocus rates ROCO:5291 with a GF Score™ of 59/100 and a GF Value™ of NT$25.87 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 2,443 Hardware companies, Eiso Enterprise Co ranks better than 71.63% on this metric.

Eiso Enterprise Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$287 Mil. Eiso Enterprise Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$217 Mil. Hence, Eiso Enterprise Co's Days Payable for the three months ended in Dec. 2025 was 120.91.

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

ROCO:5291' s Days Payable Range Over the Past 10 Years
Min: 92.64   Med: 112.49   Max: 143.31
Current: 107.59

During the past 13 years, Eiso Enterprise Co's highest Days Payable was 143.31. The lowest was 92.64. And the median was 112.49.

ROCO:5291's Days Payable is ranked better than
71.63% of 2443 companies
in the Hardware industry
Industry Median: 69.89 vs ROCO:5291: 107.59

Eiso Enterprise Co's Days Payable increased from Dec. 2024 (99.25) to Dec. 2025 (120.91). It may suggest that Eiso Enterprise Co delayed paying its suppliers.


Eiso Enterprise Co Days Payable Historical Data

* Premium members only.

The historical data trend for Eiso Enterprise 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.

Eiso Enterprise Co Days Payable Chart

Eiso Enterprise 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 113.49 94.18 99.47 92.64 109.14

Eiso Enterprise Co 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 99.25 99.57 101.60 106.42 120.91

ROCO:5291 vs APH, GLW: Days Payable Comparison

For the Electronic Components subindustry, Eiso Enterprise 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.


Eiso Enterprise Co Days Payable vs Hardware Industry

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

* The bar in red indicates where Eiso Enterprise Co's Days Payable falls into.


ROCO:5291
59GF Score
Eiso Enterprise Co Ltd ROCO:5291
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Eiso Enterprise 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.

Eiso Enterprise 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
=( (215.538 + 301.586) / 2 ) / 864.749*365
=258.562 / 864.749*365
=109.14

Eiso Enterprise 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: Sep. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (273.333 + 301.586) / 2 ) / 216.949*365 / 4
=287.4595 / 216.949*365 / 4
=120.91

* 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 120.91 mean?
Eiso Enterprise Co (ROCO:5291) has a Days Payable of 120.91 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 Eiso Enterprise Co and its competitors. This is near median its historical median of 112.49. Over the past decade, Eiso Enterprise Co's Days Payable has ranged from 92.64 to 143.31. According to the industry distribution chart, Eiso Enterprise Co ranks #693 out of 2443 companies in the Hardware industry, placing it in the top 28.4%.
Is Eiso Enterprise Co's Days Payable too high?
Eiso Enterprise Co's current Days Payable of 120.91 is near median its 10-year median of 112.49. Over the past 10 years, this metric has ranged from a low of 92.64 to a high of 143.31. The Hardware industry median Days Payable is 69.89. Eiso Enterprise Co's value of 120.91 is 73% above this industry median. Based on the distribution chart, Eiso Enterprise Co ranks #693 out of 2443 companies in the Hardware industry, which is above the industry midpoint. Overall, Eiso Enterprise Co has a GF Score™ of 59/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Eiso Enterprise Co's Days Payable compare to APH and GLW?
According to the Hardware industry distribution chart, Eiso Enterprise Co ranks #693 out of 2443 companies for Days Payable. This puts Eiso Enterprise Co in the upper half of its industry. The industry median Days Payable is 69.89. Eiso Enterprise Co's value of 120.91 is 73% above this benchmark. Historically, Eiso Enterprise Co's own Days Payable has ranged from 92.64 to 143.31 over the past decade. While the company's 10-year median is 112.49 vs. the industry median of 69.89, Eiso Enterprise 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. Eiso Enterprise Co's current Days Payable of 120.91 is 73% 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 Eiso Enterprise 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. Eiso Enterprise Co's current Days Payable is 120.91, which is near median its own 10-year median of 112.49. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eiso Enterprise Co stock overvalued right now?
Based on GuruFocus' analysis, Eiso Enterprise Co (ROCO:5291) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$25.87, compared to a current price of NT$53.00 — trading 104.9% above its estimated fair value. The current Days Payable is 120.91, which is near median its 10-year median of 112.49 and 73% above the Hardware industry median of 69.89. Eiso Enterprise Co's overall GF Score™ is 59/100 with 6 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 Eiso Enterprise Co (ROCO:5291), the current Days Payable is 120.91 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 Eiso Enterprise Co (ROCO:5291) Overvalued in 2026?

Based on GuruFocus' analysis, Eiso Enterprise Co stock appears to be overvalued. The current stock price of NT$53.00 is trading 104.9% above its estimated GF Value™ of NT$25.87. GuruFocus considers Eiso Enterprise Co to be Significantly Overvalued.

Key valuation signals for ROCO:5291:

  • Days Payable: 120.91 (near median its 10-year median of 112.49)
  • GF Value™: NT$25.87 vs. price of NT$53.00 (104.9% above fair value)
  • GF Score™: 59/100 with 6 warning signs
  • Industry Position: 73% above the Hardware median (#693 of 2443)

No single metric tells the full story. See the ROCO:5291 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Eiso Enterprise Co Business Description

Address Number 2, Zhonghua Lane, Shanying Road, Shanfengli, Guishan District, Taoyuan, TWN
Eiso Enterprise Co Ltd is a Taiwan-based company involved in the development of printed circuit boards and high-precision production equipment. The company is also engaged in manufacturing LED products.
59GF Score

Get the complete analysis for ROCO:5291

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

NT$53.00
Price
NT$25.87
GF Value