United Recommend International Co (ROCO:5321) Days Payable: 60.31 (As of Jun. 2026) — 10% Below Median

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ROCO:5321 United Recommend International Co Ltd ROCO:5321
53 GF Score
Price NT$79.40
GF Value NT$45.81
Valuation Significantly Overvalued
! 11 Warning Signs
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What is United Recommend International Co Days Payable?

United Recommend International Co ROCO:5321 +3.93% 53 Days Payable is 60.31 as of Jun. 2026, which is 10% below its 10-year median of 66.86. GuruFocus rates ROCO:5321 with a GF Score™ of 53/100 and a GF Value™ of NT$45.81 (Significantly Overvalued). The stock has 11 warning signs investors should review. Among 2,440 Hardware companies, United Recommend International Co ranks worse than 62.17% on this metric.

United Recommend International Co's average Accounts Payable for the three months ended in Jun. 2026 was NT$173 Mil. United Recommend International Co's Cost of Goods Sold for the three months ended in Jun. 2026 was NT$262 Mil. Hence, United Recommend International Co's Days Payable for the three months ended in Jun. 2026 was 60.31.

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

ROCO:5321' s Days Payable Range Over the Past 10 Years
Min: 52.37   Med: 66.86   Max: 82.7
Current: 57.08

During the past 13 years, United Recommend International Co's highest Days Payable was 82.70. The lowest was 52.37. And the median was 66.86.

ROCO:5321's Days Payable is ranked worse than
62.17% of 2440 companies
in the Hardware industry
Industry Median: 70.05 vs ROCO:5321: 57.08

United Recommend International Co's Days Payable increased from Jun. 2025 (52.82) to Jun. 2026 (60.31). It may suggest that United Recommend International Co delayed paying its suppliers.


United Recommend International Co Days Payable Related Terms


United Recommend International Co Days Payable Historical Data

* Premium members only.

The historical data trend for United Recommend 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.

United Recommend International Co Days Payable Chart

United Recommend 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 71.56 68.61 63.45 60.69 72.21

United Recommend International Co Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 52.82 51.47 62.66 62.98 60.31

ROCO:5321 vs APH, GLW, TEL: Days Payable Comparison

For the Electronic Components subindustry, United Recommend 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.


United Recommend International Co Days Payable vs Hardware Industry

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

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


ROCO:5321
53GF Score
United Recommend International Co Ltd ROCO:5321
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

United Recommend 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.

United Recommend 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
=( (305.854 + 244.13) / 2 ) / 1389.907*365
=274.992 / 1389.907*365
=72.21

United Recommend International Co's Days Payable for the quarter that ended in Jun. 2026 is calculated as:

Days Payable (Q: Jun. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Mar. 2026 ) + Accounts Payable (Q: Jun. 2026 )) / count ) / Cost of Goods Sold (Q: Jun. 2026 )*Days in Period
=( (161.189 + 185.027) / 2 ) / 261.899*365 / 4
=173.108 / 261.899*365 / 4
=60.31

* 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 60.31 mean?
United Recommend International Co (ROCO:5321) has a Days Payable of 60.31 as of Jun. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on United Recommend International Co and its competitors. This is 10% below median its historical median of 66.86. Over the past decade, United Recommend International Co's Days Payable has ranged from 52.37 to 82.70. According to the industry distribution chart, United Recommend International Co ranks #1517 out of 2440 companies in the Hardware industry, placing it in the top 62.2%.
Is United Recommend International Co's Days Payable too high?
United Recommend International Co's current Days Payable of 60.31 is 10% below median its 10-year median of 66.86. Over the past 10 years, this metric has ranged from a low of 52.37 to a high of 82.70. The Hardware industry median Days Payable is 70.05. United Recommend International Co's value of 60.31 is 13.9% below this industry median. Based on the distribution chart, United Recommend International Co ranks #1517 out of 2440 companies in the Hardware industry, which is below the industry midpoint. Overall, United Recommend International Co has a GF Score™ of 53/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does United Recommend International Co's Days Payable compare to APH and GLW?
According to the Hardware industry distribution chart, United Recommend International Co ranks #1517 out of 2440 companies for Days Payable. This places United Recommend International Co in the lower half of its industry. The industry median Days Payable is 70.05. United Recommend International Co's value of 60.31 is 13.9% below this benchmark. Historically, United Recommend International Co's own Days Payable has ranged from 52.37 to 82.70 over the past decade. While the company's 10-year median is 66.86 vs. the industry median of 70.05, United Recommend 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 Hardware company?
The median Days Payable among Hardware companies is 70.05, based on 2,440 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. United Recommend International Co's current Days Payable of 60.31 is 13.9% 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 United Recommend International Co and its competitors. For the Hardware industry, the median Days Payable is 70.05 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. United Recommend International Co's current Days Payable is 60.31, which is 10% below median its own 10-year median of 66.86. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is United Recommend International Co stock overvalued right now?
Based on GuruFocus' analysis, United Recommend International Co (ROCO:5321) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$45.81, compared to a current price of NT$79.40 — trading 73.3% above its estimated fair value. The current Days Payable is 60.31, which is 10% below median its 10-year median of 66.86 and 13.9% below the Hardware industry median of 70.05. United Recommend International Co's overall GF Score™ is 53/100 with 11 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 United Recommend International Co (ROCO:5321), the current Days Payable is 60.31 as of Jun. 2026. 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 United Recommend International Co (ROCO:5321) Overvalued in 2026?

Based on GuruFocus' analysis, United Recommend International Co stock appears to be overvalued. The current stock price of NT$79.40 is trading 73.3% above its estimated GF Value™ of NT$45.81. GuruFocus considers United Recommend International Co to be Significantly Overvalued.

Key valuation signals for ROCO:5321:

  • Days Payable: 60.31 (10% below median its 10-year median of 66.86)
  • GF Value™: NT$45.81 vs. price of NT$79.40 (73.3% above fair value)
  • GF Score™: 53/100 with 11 warning signs
  • Industry Position: 13.9% below the Hardware median (#1517 of 2440)

No single metric tells the full story. See the ROCO:5321 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


United Recommend International Co Business Description

Address No. 8, Lane 47, Nangang Road, Section 3, First Floor, Nangang, Taipei, TWN
United Recommend International Co Ltd is a Taiwan-based company that engages in the manufacture and trade of printed circuit boards (PCB). It specializes in multilayer, flexible, and double-sided boards. Its products cover flexible PCB and rigid PCB, including wireless Wi-Fi boards, projector boards, light boards, and solar panels.
53GF Score

Get the complete analysis for ROCO:5321

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

NT$79.40
Price
NT$45.81
GF Value