Gia Tzoong Enterprise Co (ROCO:5355) Days Payable: 44.08 (As of Dec. 2025) — 13% Below Median


ROCO:5355 Gia Tzoong Enterprise Co Ltd ROCO:5355
49 GF Score
Price NT$6.15
GF Value NT$8.62
Valuation Modestly Undervalued
! 4 Warning Signs
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What is Gia Tzoong Enterprise Co Days Payable?

Gia Tzoong Enterprise Co ROCO:5355 49 Days Payable is 44.08 as of Dec. 2025, which is 13% below its 10-year median of 50.92. GuruFocus rates ROCO:5355 with a GF Score™ of 49/100 and a GF Value™ of NT$8.62 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 2,445 Hardware companies, Gia Tzoong Enterprise Co ranks worse than 74.36% on this metric.

Gia Tzoong Enterprise Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$62.4 Mil. Gia Tzoong Enterprise Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$129.1 Mil. Hence, Gia Tzoong Enterprise Co's Days Payable for the three months ended in Dec. 2025 was 44.08.

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

ROCO:5355' s Days Payable Range Over the Past 10 Years
Min: 40.33   Med: 50.92   Max: 67.15
Current: 43.37

During the past 13 years, Gia Tzoong Enterprise Co's highest Days Payable was 67.15. The lowest was 40.33. And the median was 50.92.

ROCO:5355's Days Payable is ranked worse than
74.36% of 2445 companies
in the Hardware industry
Industry Median: 70.06 vs ROCO:5355: 43.37

Gia Tzoong Enterprise Co's Days Payable increased from Dec. 2024 (38.01) to Dec. 2025 (44.08). It may suggest that Gia Tzoong Enterprise Co delayed paying its suppliers.


Gia Tzoong Enterprise Co Days Payable Historical Data

* Premium members only.

The historical data trend for Gia Tzoong 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.

Gia Tzoong Enterprise Co Days Payable Chart

Gia Tzoong 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 50.52 50.58 42.79 40.33 41.78

Gia Tzoong 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 38.01 44.72 41.12 45.56 44.08

ROCO:5355 vs APH, GLW: Days Payable Comparison

For the Electronic Components subindustry, Gia Tzoong 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.


Gia Tzoong Enterprise Co Days Payable vs Hardware Industry

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

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


ROCO:5355
49GF Score
Gia Tzoong Enterprise Co Ltd ROCO:5355
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Gia Tzoong 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.

Gia Tzoong 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
=( (59.904 + 62.921) / 2 ) / 536.534*365
=61.4125 / 536.534*365
=41.78

Gia Tzoong 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
=( (61.837 + 62.921) / 2 ) / 129.134*365 / 4
=62.379 / 129.134*365 / 4
=44.08

* 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 44.08 mean?
Gia Tzoong Enterprise Co (ROCO:5355) has a Days Payable of 44.08 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 Gia Tzoong Enterprise Co and its competitors. This is 13% below median its historical median of 50.92. Over the past decade, Gia Tzoong Enterprise Co's Days Payable has ranged from 40.33 to 67.15. According to the industry distribution chart, Gia Tzoong Enterprise Co ranks #1818 out of 2445 companies in the Hardware industry, placing it in the top 74.4%.
Is Gia Tzoong Enterprise Co's Days Payable too high?
Gia Tzoong Enterprise Co's current Days Payable of 44.08 is 13% below median its 10-year median of 50.92. Over the past 10 years, this metric has ranged from a low of 40.33 to a high of 67.15. The Hardware industry median Days Payable is 70.06. Gia Tzoong Enterprise Co's value of 44.08 is 37.1% below this industry median. Based on the distribution chart, Gia Tzoong Enterprise Co ranks #1818 out of 2445 companies in the Hardware industry, which is below the industry midpoint. Overall, Gia Tzoong Enterprise Co has a GF Score™ of 49/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Gia Tzoong Enterprise Co's Days Payable compare to APH and GLW?
According to the Hardware industry distribution chart, Gia Tzoong Enterprise Co ranks #1818 out of 2445 companies for Days Payable. This places Gia Tzoong Enterprise Co in the lower half of its industry. The industry median Days Payable is 70.06. Gia Tzoong Enterprise Co's value of 44.08 is 37.1% below this benchmark. Historically, Gia Tzoong Enterprise Co's own Days Payable has ranged from 40.33 to 67.15 over the past decade. While the company's 10-year median is 50.92 vs. the industry median of 70.06, Gia Tzoong Enterprise 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 70.06, based on 2,445 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. Gia Tzoong Enterprise Co's current Days Payable of 44.08 is 37.1% 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 Gia Tzoong Enterprise Co and its competitors. For the Hardware industry, the median Days Payable is 70.06 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Gia Tzoong Enterprise Co's current Days Payable is 44.08, which is 13% below median its own 10-year median of 50.92. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gia Tzoong Enterprise Co stock overvalued right now?
Based on GuruFocus' analysis, Gia Tzoong Enterprise Co (ROCO:5355) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$8.62, compared to a current price of NT$6.15 — trading 28.7% below its estimated fair value. The current Days Payable is 44.08, which is 13% below median its 10-year median of 50.92 and 37.1% below the Hardware industry median of 70.06. Gia Tzoong Enterprise Co's overall GF Score™ is 49/100 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 Gia Tzoong Enterprise Co (ROCO:5355), the current Days Payable is 44.08 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 Gia Tzoong Enterprise Co (ROCO:5355) Overvalued in 2026?

Based on GuruFocus' analysis, Gia Tzoong Enterprise Co stock appears to be undervalued. The current stock price of NT$6.15 is trading 28.7% below its estimated GF Value™ of NT$8.62. GuruFocus considers Gia Tzoong Enterprise Co to be Modestly Undervalued.

Key valuation signals for ROCO:5355:

  • Days Payable: 44.08 (13% below median its 10-year median of 50.92)
  • GF Value™: NT$8.62 vs. price of NT$6.15 (28.7% below fair value)
  • GF Score™: 49/100 with 4 warning signs
  • Industry Position: 37.1% below the Hardware median (#1818 of 2445)

No single metric tells the full story. See the ROCO:5355 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Gia Tzoong Enterprise Co Business Description

Address No.39-4, Xingbang Road, Taoyuan District, Taoyuan, TWN, 330
Gia Tzoong Enterprise Co Ltd main business is the manufacturing, processing, and trading of printed circuit boards, real estate investment, and trading. The company's operating segments are Circuit board, and Property investment. The company generates majority of revenue from Circuit Board. Its products are Electronic parts/Hybrid circuit board, FR4, DBC (Direct Bond Copper), High Thermal Conductivity MCPCB, RFPCB, and PCBA Service.
49GF Score

Get the complete analysis for ROCO:5355

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

NT$6.15
Price
NT$8.62
GF Value