Lealea Hotels & Resorts Co (ROCO:5364) Days Payable: 15.94 (As of Dec. 2025) — Near Median

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ROCO:5364 Lealea Hotels & Resorts Co Ltd ROCO:5364
46 GF Score
Price NT$8.63
GF Value NT$9.44
Valuation Fairly Valued
! 4 Warning Signs
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What is Lealea Hotels & Resorts Co Days Payable?

Lealea Hotels & Resorts Co ROCO:5364 -0.46% 46 Days Payable is 15.94 as of Dec. 2025, which is 6% above its 10-year median of 15.10. GuruFocus rates ROCO:5364 with a GF Score™ of 46/100 and a GF Value™ of NT$9.44 (Fairly Valued). The stock has 4 warning signs investors should review. Among 777 Travel & Leisure companies, Lealea Hotels & Resorts Co ranks worse than 86.1% on this metric.

Lealea Hotels & Resorts Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$9.6 Mil. Lealea Hotels & Resorts Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$55.1 Mil. Hence, Lealea Hotels & Resorts Co's Days Payable for the three months ended in Dec. 2025 was 15.94.

The historical rank and industry rank for Lealea Hotels & Resorts Co's Days Payable or its related term are showing as below:

ROCO:5364' s Days Payable Range Over the Past 10 Years
Min: 11.31   Med: 15.1   Max: 19.93
Current: 17.04

During the past 13 years, Lealea Hotels & Resorts Co's highest Days Payable was 19.93. The lowest was 11.31. And the median was 15.10.

ROCO:5364's Days Payable is ranked worse than
86.1% of 777 companies
in the Travel & Leisure industry
Industry Median: 57.32 vs ROCO:5364: 17.04

Lealea Hotels & Resorts Co's Days Payable increased from Dec. 2024 (14.27) to Dec. 2025 (15.94). It may suggest that Lealea Hotels & Resorts Co delayed paying its suppliers.


Lealea Hotels & Resorts Co Days Payable Historical Data

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The historical data trend for Lealea Hotels & Resorts 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.

Lealea Hotels & Resorts Co Days Payable Chart

Lealea Hotels & Resorts 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 14.69 12.22 11.31 15.68 19.93

Lealea Hotels & Resorts 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 14.27 17.86 14.72 16.80 15.94

ROCO:5364 vs MAR, HLT, H: Days Payable Comparison

For the Lodging subindustry, Lealea Hotels & Resorts 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.


Lealea Hotels & Resorts Co Days Payable vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Lealea Hotels & Resorts Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Lealea Hotels & Resorts Co's Days Payable falls into.


ROCO:5364
46GF Score
Lealea Hotels & Resorts Co Ltd ROCO:5364
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Lealea Hotels & Resorts 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.

Lealea Hotels & Resorts 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
=( (18.943 + 10.494) / 2 ) / 269.592*365
=14.7185 / 269.592*365
=19.93

Lealea Hotels & Resorts 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
=( (8.764 + 10.494) / 2 ) / 55.129*365 / 4
=9.629 / 55.129*365 / 4
=15.94

* 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 15.94 mean?
Lealea Hotels & Resorts Co (ROCO:5364) has a Days Payable of 15.94 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 Lealea Hotels & Resorts Co and its competitors. This is near median its historical median of 15.10. Over the past decade, Lealea Hotels & Resorts Co's Days Payable has ranged from 11.31 to 19.93. According to the industry distribution chart, Lealea Hotels & Resorts Co ranks #669 out of 777 companies in the Travel & Leisure industry, placing it in the top 86.1%.
Is Lealea Hotels & Resorts Co's Days Payable too high?
Lealea Hotels & Resorts Co's current Days Payable of 15.94 is near median its 10-year median of 15.10. Over the past 10 years, this metric has ranged from a low of 11.31 to a high of 19.93. The Travel & Leisure industry median Days Payable is 57.32. Lealea Hotels & Resorts Co's value of 15.94 is 72.2% below this industry median. Based on the distribution chart, Lealea Hotels & Resorts Co ranks #669 out of 777 companies in the Travel & Leisure industry, which is in the bottom quartile relative to peers. Overall, Lealea Hotels & Resorts Co has a GF Score™ of 46/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Lealea Hotels & Resorts Co's Days Payable compare to MAR and HLT?
According to the Travel & Leisure industry distribution chart, Lealea Hotels & Resorts Co ranks #669 out of 777 companies for Days Payable. This places Lealea Hotels & Resorts Co in the lower half of its industry. The industry median Days Payable is 57.32. Lealea Hotels & Resorts Co's value of 15.94 is 72.2% below this benchmark. Historically, Lealea Hotels & Resorts Co's own Days Payable has ranged from 11.31 to 19.93 over the past decade. While the company's 10-year median is 15.10 vs. the industry median of 57.32, Lealea Hotels & Resorts 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 Travel & Leisure company?
The median Days Payable among Travel & Leisure companies is 57.32, based on 777 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. Lealea Hotels & Resorts Co's current Days Payable of 15.94 is 72.2% 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 Lealea Hotels & Resorts Co and its competitors. For the Travel & Leisure industry, the median Days Payable is 57.32 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lealea Hotels & Resorts Co's current Days Payable is 15.94, which is near median its own 10-year median of 15.10. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lealea Hotels & Resorts Co stock overvalued right now?
Based on GuruFocus' analysis, Lealea Hotels & Resorts Co (ROCO:5364) is currently considered Fairly Valued. The stock's GF Value™ is NT$9.44, compared to a current price of NT$8.63 — trading 8.6% below its estimated fair value. The current Days Payable is 15.94, which is near median its 10-year median of 15.10 and 72.2% below the Travel & Leisure industry median of 57.32. Lealea Hotels & Resorts Co's overall GF Score™ is 46/100 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 Lealea Hotels & Resorts Co (ROCO:5364), the current Days Payable is 15.94 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 Lealea Hotels & Resorts Co (ROCO:5364) Overvalued in 2026?

Based on GuruFocus' analysis, Lealea Hotels & Resorts Co stock appears to be undervalued. The current stock price of NT$8.63 is trading 8.6% below its estimated GF Value™ of NT$9.44. GuruFocus considers Lealea Hotels & Resorts Co to be Fairly Valued.

Key valuation signals for ROCO:5364:

  • Days Payable: 15.94 (near median its 10-year median of 15.10)
  • GF Value™: NT$9.44 vs. price of NT$8.63 (8.6% below fair value)
  • GF Score™: 46/100 with 4 warning signs
  • Industry Position: 72.2% below the Travel & Leisure median (#669 of 777)

No single metric tells the full story. See the ROCO:5364 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lealea Hotels & Resorts Co Business Description

Address No. 162, Songjiang Road, 3rd Floor, Zhongshan District, Taipei, TWN, 104
Lealea Hotels & Resorts Co Ltd is engaged in operation of hotels. Its hotels include Lealea Garden Hotel Sun Moon lake, Lealea Garden Hotel Sun, and Lealea Garden Hotel Moon. The company offers relevant services, including catering services, room accommodation, operation management, and traveling business, etc.
46GF Score

Get the complete analysis for ROCO:5364

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

NT$8.63
Price
NT$9.44
GF Value