CJW International Co (ROCO:5301) Days Payable: 21.63 (As of Dec. 2025) — 46% Below Median


ROCO:5301 CJW International Co Ltd ROCO:5301
60 GF Score
Price NT$6.09
GF Value NT$16.58
Valuation Possible Value Trap
! 4 Warning Signs
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What is CJW International Co Days Payable?

CJW International Co ROCO:5301 -1.30% 60 Days Payable is 21.63 as of Dec. 2025, which is 46% below its 10-year median of 40.29. GuruFocus rates ROCO:5301 with a GF Score™ of 60/100 and a GF Value™ of NT$16.58 (Possible Value Trap). The stock has 4 warning signs investors should review. Among 1,096 Retail - Cyclical companies, CJW International Co ranks worse than 67.61% on this metric.

CJW International Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$11.4 Mil. CJW International Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$48.2 Mil. Hence, CJW International Co's Days Payable for the three months ended in Dec. 2025 was 21.63.

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

ROCO:5301' s Days Payable Range Over the Past 10 Years
Min: 19.53   Med: 40.29   Max: 118.45
Current: 35.77

During the past 13 years, CJW International Co's highest Days Payable was 118.45. The lowest was 19.53. And the median was 40.29.

ROCO:5301's Days Payable is ranked worse than
67.61% of 1096 companies
in the Retail - Cyclical industry
Industry Median: 51.865 vs ROCO:5301: 35.77

CJW International Co's Days Payable declined from Dec. 2024 (33.60) to Dec. 2025 (21.63). It may suggest that CJW International Co accelerated paying its suppliers.


CJW International Co Days Payable Historical Data

* Premium members only.

The historical data trend for CJW International 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.

CJW International Co Days Payable Chart

CJW International 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 86.49 45.67 33.25 33.79 47.91

CJW International 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 33.60 42.50 28.77 93.98 21.63

ROCO:5301 vs TPR, SIG, CPRI: Days Payable Comparison

For the Luxury Goods subindustry, CJW International 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.


CJW International Co Days Payable vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, CJW International Co's Days Payable distribution charts can be found below:

* The bar in red indicates where CJW International Co's Days Payable falls into.


ROCO:5301
60GF Score
CJW International Co Ltd ROCO:5301
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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CJW International 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.

CJW International 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
=( (6.173 + 15.041) / 2 ) / 80.801*365
=10.607 / 80.801*365
=47.91

CJW International 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
=( (7.79 + 15.041) / 2 ) / 48.168*365 / 4
=11.4155 / 48.168*365 / 4
=21.63

* 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 21.63 mean?
CJW International Co (ROCO:5301) has a Days Payable of 21.63 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 CJW International Co and its competitors. This is 46% below median its historical median of 40.29. Over the past decade, CJW International Co's Days Payable has ranged from 19.53 to 118.45. According to the industry distribution chart, CJW International Co ranks #741 out of 1096 companies in the Retail - Cyclical industry, placing it in the top 67.6%.
Is CJW International Co's Days Payable too high?
CJW International Co's current Days Payable of 21.63 is 46% below median its 10-year median of 40.29. Over the past 10 years, this metric has ranged from a low of 19.53 to a high of 118.45. The Retail - Cyclical industry median Days Payable is 51.87. CJW International Co's value of 21.63 is 58.3% below this industry median. Based on the distribution chart, CJW International Co ranks #741 out of 1096 companies in the Retail - Cyclical industry, which is below the industry midpoint. Overall, CJW International Co has a GF Score™ of 60/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does CJW International Co's Days Payable compare to TPR and SIG?
According to the Retail - Cyclical industry distribution chart, CJW International Co ranks #741 out of 1096 companies for Days Payable. This places CJW International Co in the lower half of its industry. The industry median Days Payable is 51.87. CJW International Co's value of 21.63 is 58.3% below this benchmark. Historically, CJW International Co's own Days Payable has ranged from 19.53 to 118.45 over the past decade. While the company's 10-year median is 40.29 vs. the industry median of 51.87, CJW International 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 a Retail - Cyclical company?
The median Days Payable among Retail - Cyclical companies is 51.87, based on 1,096 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. CJW International Co's current Days Payable of 21.63 is 58.3% 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 CJW International Co and its competitors. For the Retail - Cyclical industry, the median Days Payable is 51.87 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. CJW International Co's current Days Payable is 21.63, which is 46% below median its own 10-year median of 40.29. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CJW International Co stock overvalued right now?
Based on GuruFocus' analysis, CJW International Co (ROCO:5301) is currently considered Possible Value Trap. The stock's GF Value™ is NT$16.58, compared to a current price of NT$6.09 — trading 63.3% below its estimated fair value. The current Days Payable is 21.63, which is 46% below median its 10-year median of 40.29 and 58.3% below the Retail - Cyclical industry median of 51.87. CJW International Co's overall GF Score™ is 60/100 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 CJW International Co (ROCO:5301), the current Days Payable is 21.63 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 CJW International Co (ROCO:5301) Overvalued in 2026?

Based on GuruFocus' analysis, CJW International Co stock appears to be undervalued. The current stock price of NT$6.09 is trading 63.3% below its estimated GF Value™ of NT$16.58. GuruFocus considers CJW International Co to be Possible Value Trap.

Key valuation signals for ROCO:5301:

  • Days Payable: 21.63 (46% below median its 10-year median of 40.29)
  • GF Value™: NT$16.58 vs. price of NT$6.09 (63.3% below fair value)
  • GF Score™: 60/100 with 4 warning signs
  • Industry Position: 58.3% below the Retail - Cyclical median (#741 of 1096)

No single metric tells the full story. See the ROCO:5301 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


CJW International Co Business Description

Address No. 60, Zhulin Road, 2nd Floor, Yonghe District, New Taipei, TWN, 234
CJW International Co Ltd is engaged in the design and sales of jewelry products and beauty products related to wholesale and retail activities, catering services, and the wholesale and retail of tobacco, alcohol, cosmetics, and 3C products. It also has a printed circuit board business. It offers its products mainly to travel agencies that sell its products to foreign tourists. Its products include Diamond rings, necklaces, Coral products, and other jewelry products. Its segments include the Wholesale and retail sectors; Catering sector; Air transport service sector; and Other sectors. Geographically it has a presence in Taiwan. China, and Malaysia, in which Taiwan generates the majority of its revenue.
60GF Score

Get the complete analysis for ROCO:5301

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

NT$6.09
Price
NT$16.58
GF Value