Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
Lin Horn Technology CoROCO:5464 +1.81%28 Days Payable is 33.07 as of Dec. 2025, which is 18% above its 10-year median of 28.11. GuruFocus rates ROCO:5464 with a GF Score™ of 28/100 and a GF Value™ of NT$22.77 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 2,442 Hardware companies, Lin Horn Technology Co ranks worse than 85.34% on this metric.
* 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.
For the Electronic Components subindustry, Lin Horn Technology 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.
Lin Horn Technology Co Days Payable vs Hardware Industry
For the Hardware industry and Technology sector, Lin Horn Technology Co's Days Payable distribution charts can be found below:
* The bar in red indicates where Lin Horn Technology Co's Days Payable falls into.
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.
Lin Horn Technology Co's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as
* 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.
Lin Horn Technology Co (ROCO:5464) has a Days Payable of 33.07 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 Lin Horn Technology Co and its competitors. This is 18% above median its historical median of 28.11. Over the past decade, Lin Horn Technology Co's Days Payable has ranged from 23.45 to 44.73. According to the industry distribution chart, Lin Horn Technology Co ranks #2084 out of 2442 companies in the Hardware industry, placing it in the top 85.3%.
Is Lin Horn Technology Co's Days Payable too high?
Lin Horn Technology Co's current Days Payable of 33.07 is 18% above median its 10-year median of 28.11. Over the past 10 years, this metric has ranged from a low of 23.45 to a high of 44.73. The Hardware industry median Days Payable is 69.89. Lin Horn Technology Co's value of 33.07 is 52.7% below this industry median. Based on the distribution chart, Lin Horn Technology Co ranks #2084 out of 2442 companies in the Hardware industry, which is in the bottom quartile relative to peers. Overall, Lin Horn Technology Co has a GF Score™ of 28/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lin Horn Technology Co's Days Payable compare to APH and GLW?
According to the Hardware industry distribution chart, Lin Horn Technology Co ranks #2084 out of 2442 companies for Days Payable. This places Lin Horn Technology Co in the lower half of its industry. The industry median Days Payable is 69.89. Lin Horn Technology Co's value of 33.07 is 52.7% below this benchmark. Historically, Lin Horn Technology Co's own Days Payable has ranged from 23.45 to 44.73 over the past decade. While the company's 10-year median is 28.11 vs. the industry median of 69.89, Lin Horn Technology 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 2,442 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. Lin Horn Technology Co's current Days Payable of 33.07 is 52.7% 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 Lin Horn Technology 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. Lin Horn Technology Co's current Days Payable is 33.07, which is 18% above median its own 10-year median of 28.11. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lin Horn Technology Co stock overvalued right now?
Based on GuruFocus' analysis, Lin Horn Technology Co (ROCO:5464) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$22.77, compared to a current price of NT$78.90 — trading 246.5% above its estimated fair value. The current Days Payable is 33.07, which is 18% above median its 10-year median of 28.11 and 52.7% below the Hardware industry median of 69.89. Lin Horn Technology Co's overall GF Score™ is 28/100 with 6 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 Lin Horn Technology Co (ROCO:5464), the current Days Payable is 33.07 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 Lin Horn Technology Co (ROCO:5464) Overvalued in 2026?
Based on GuruFocus' analysis, Lin Horn Technology Co stock appears to be overvalued.
The current stock price of NT$78.90 is trading 246.5% above its estimated GF Value™ of NT$22.77.
GuruFocus considers Lin Horn Technology Co to be Significantly Overvalued.
Key valuation signals for ROCO:5464:
Days Payable: 33.07 (18% above median its 10-year median of 28.11)
GF Value™: NT$22.77 vs. price of NT$78.90 (246.5% above fair value)
Industry Position: 52.7% below the Hardware median (#2084 of 2442)
No single metric tells the full story. See the ROCO:5464 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Lin Horn Technology Co Ltd produces and sells printed circuit boards. Its products include computer main bodies and related products, The segment of the group includes the PCB department, tourist hotel department, and adjustment and elimination department. The company offers products like Printed circuit boards, Computer peripherals, Netcom products, consumer electronics, automotive electronics, and others. The company earns the majority of its revenue from the Printed Circuit Board (PCB) segment.
28GF Score
Get the complete analysis for ROCO:5464
Days Payable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
ROCO:5464 has been successfully added to your 
