Abico Avy Co (ROCO:5392) Days Payable: 55.54 (As of Dec. 2025) — Near Median

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ROCO:5392 Abico Avy Co Ltd ROCO:5392
57 GF Score
Price NT$42.60
GF Value NT$25.99
Valuation Significantly Overvalued
! 3 Warning Signs
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What is Abico Avy Co Days Payable?

Abico Avy Co ROCO:5392 -4.38% 57 Days Payable is 55.54 as of Dec. 2025, which is 7% below its 10-year median of 59.68. GuruFocus rates ROCO:5392 with a GF Score™ of 57/100 and a GF Value™ of NT$25.99 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 2,443 Hardware companies, Abico Avy Co ranks worse than 61.52% on this metric.

Abico Avy Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$1,148 Mil. Abico Avy Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$1,887 Mil. Hence, Abico Avy Co's Days Payable for the three months ended in Dec. 2025 was 55.54.

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

ROCO:5392' s Days Payable Range Over the Past 10 Years
Min: 56.77   Med: 59.68   Max: 62.89
Current: 57.17

During the past 13 years, Abico Avy Co's highest Days Payable was 62.89. The lowest was 56.77. And the median was 59.68.

ROCO:5392's Days Payable is ranked worse than
61.52% of 2443 companies
in the Hardware industry
Industry Median: 69.89 vs ROCO:5392: 57.17

Abico Avy Co's Days Payable declined from Dec. 2024 (55.63) to Dec. 2025 (55.54). It may suggest that Abico Avy Co accelerated paying its suppliers.


Abico Avy Co Days Payable Historical Data

* Premium members only.

The historical data trend for Abico Avy 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.

Abico Avy Co Days Payable Chart

Abico Avy 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 61.25 58.95 57.09 58.46 60.41

Abico Avy 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 55.63 60.97 54.86 54.30 55.54

ROCO:5392 vs APH, GLW: Days Payable Comparison

For the Electronic Components subindustry, Abico Avy 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.


Abico Avy Co Days Payable vs Hardware Industry

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

* The bar in red indicates where Abico Avy Co's Days Payable falls into.


ROCO:5392
57GF Score
Abico Avy Co Ltd ROCO:5392
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Abico Avy 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.

Abico Avy 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
=( (1238.525 + 1202.967) / 2 ) / 7375.629*365
=1220.746 / 7375.629*365
=60.41

Abico Avy 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
=( (1093.642 + 1202.967) / 2 ) / 1886.514*365 / 4
=1148.3045 / 1886.514*365 / 4
=55.54

* 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 55.54 mean?
Abico Avy Co (ROCO:5392) has a Days Payable of 55.54 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 Abico Avy Co and its competitors. This is near median its historical median of 59.68. Over the past decade, Abico Avy Co's Days Payable has ranged from 56.77 to 62.89. According to the industry distribution chart, Abico Avy Co ranks #1503 out of 2443 companies in the Hardware industry, placing it in the top 61.5%.
Is Abico Avy Co's Days Payable too high?
Abico Avy Co's current Days Payable of 55.54 is near median its 10-year median of 59.68. Over the past 10 years, this metric has ranged from a low of 56.77 to a high of 62.89. The Hardware industry median Days Payable is 69.89. Abico Avy Co's value of 55.54 is 20.5% below this industry median. Based on the distribution chart, Abico Avy Co ranks #1503 out of 2443 companies in the Hardware industry, which is below the industry midpoint. Overall, Abico Avy Co has a GF Score™ of 57/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Abico Avy Co's Days Payable compare to APH and GLW?
According to the Hardware industry distribution chart, Abico Avy Co ranks #1503 out of 2443 companies for Days Payable. This places Abico Avy Co in the lower half of its industry. The industry median Days Payable is 69.89. Abico Avy Co's value of 55.54 is 20.5% below this benchmark. Historically, Abico Avy Co's own Days Payable has ranged from 56.77 to 62.89 over the past decade. While the company's 10-year median is 59.68 vs. the industry median of 69.89, Abico Avy 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 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. Abico Avy Co's current Days Payable of 55.54 is 20.5% 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 Abico Avy 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. Abico Avy Co's current Days Payable is 55.54, which is near median its own 10-year median of 59.68. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Abico Avy Co stock overvalued right now?
Based on GuruFocus' analysis, Abico Avy Co (ROCO:5392) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$25.99, compared to a current price of NT$42.60 — trading 63.9% above its estimated fair value. The current Days Payable is 55.54, which is near median its 10-year median of 59.68 and 20.5% below the Hardware industry median of 69.89. Abico Avy Co's overall GF Score™ is 57/100 with 3 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 Abico Avy Co (ROCO:5392), the current Days Payable is 55.54 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 Abico Avy Co (ROCO:5392) Overvalued in 2026?

Based on GuruFocus' analysis, Abico Avy Co stock appears to be overvalued. The current stock price of NT$42.60 is trading 63.9% above its estimated GF Value™ of NT$25.99. GuruFocus considers Abico Avy Co to be Significantly Overvalued.

Key valuation signals for ROCO:5392:

  • Days Payable: 55.54 (near median its 10-year median of 59.68)
  • GF Value™: NT$25.99 vs. price of NT$42.60 (63.9% above fair value)
  • GF Score™: 57/100 with 3 warning signs
  • Industry Position: 20.5% below the Hardware median (#1503 of 2443)

No single metric tells the full story. See the ROCO:5392 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Abico Avy Co Business Description

Address No.101 Fuxing North Road, 10595, 10th Floor, Taipei, TWN, 10595
Abico Avy Co Ltd is a professional camera parts supplier in Taiwan. It is mainly engaged in producing and supplying micro-motor. The Company is principally engaged in the manufacturing and sale of aluminum alloy and plastic die-casting products, related molds, pneumatic and electric tool parts, and in associated trading and import/export activities. The Company has six reportable segments: Metal and Plastics Business Group, Electronic Components Distribution Business Group, Power Tools and Powder Metallurgy Business Group, Precision Plastics Business Group, and Venture Capital Business Group and others. It earns the majority of the revenue from the Electronic Components Distribution Business Group segment.
57GF Score

Get the complete analysis for ROCO:5392

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

NT$42.60
Price
NT$25.99
GF Value