Lihtai Construction & Development Co (ROCO:5520) Days Payable: 9.78 (As of Dec. 2025) — 23% Below Median

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ROCO:5520 Lihtai Construction & Development Co Ltd ROCO:5520
99 GF Score
Price NT$82.30
GF Value NT$87.40
Valuation Fairly Valued
! 1 Warning Sign
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What is Lihtai Construction & Development Co Days Payable?

Lihtai Construction & Development Co ROCO:5520 99 Days Payable is 9.78 as of Dec. 2025, which is 23% below its 10-year median of 12.70. GuruFocus rates ROCO:5520 with a GF Score™ of 99/100 and a GF Value™ of NT$87.40 (Fairly Valued). The stock has 1 warning sign investors should review. Among 395 Building Materials companies, Lihtai Construction & Development Co ranks worse than 99.24% on this metric.

Lihtai Construction & Development Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$95 Mil. Lihtai Construction & Development Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$884 Mil. Hence, Lihtai Construction & Development Co's Days Payable for the three months ended in Dec. 2025 was 9.78.

The historical rank and industry rank for Lihtai Construction & Development Co's Days Payable or its related term are showing as below:

ROCO:5520' s Days Payable Range Over the Past 10 Years
Min: 10.76   Med: 12.7   Max: 17.02
Current: 10.76

During the past 13 years, Lihtai Construction & Development Co's highest Days Payable was 17.02. The lowest was 10.76. And the median was 12.70.

ROCO:5520's Days Payable is ranked worse than
99.24% of 395 companies
in the Building Materials industry
Industry Median: 69.35 vs ROCO:5520: 10.76

Lihtai Construction & Development Co's Days Payable declined from Dec. 2024 (10.98) to Dec. 2025 (9.78). It may suggest that Lihtai Construction & Development Co accelerated paying its suppliers.


Lihtai Construction & Development Co Days Payable Related Terms


Lihtai Construction & Development Co Days Payable Historical Data

* Premium members only.

The historical data trend for Lihtai Construction & Development 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.

Lihtai Construction & Development Co Days Payable Chart

Lihtai Construction & Development 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 13.25 12.13 12.60 12.79 12.33

Lihtai Construction & Development 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 10.98 11.47 10.33 10.04 9.78

ROCO:5520 vs CRH, VMC, MLM: Days Payable Comparison

For the Building Materials subindustry, Lihtai Construction & Development 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.


Lihtai Construction & Development Co Days Payable vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, Lihtai Construction & Development Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Lihtai Construction & Development Co's Days Payable falls into.


ROCO:5520
99GF Score
Lihtai Construction & Development Co Ltd ROCO:5520
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Lihtai Construction & Development 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.

Lihtai Construction & Development 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
=( (110.133 + 109.03) / 2 ) / 3242.637*365
=109.5815 / 3242.637*365
=12.33

Lihtai Construction & Development 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
=( (80.563 + 109.03) / 2 ) / 884.043*365 / 4
=94.7965 / 884.043*365 / 4
=9.78

* 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 9.78 mean?
Lihtai Construction & Development Co (ROCO:5520) has a Days Payable of 9.78 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 Lihtai Construction & Development Co and its competitors. This is 23% below median its historical median of 12.70. Over the past decade, Lihtai Construction & Development Co's Days Payable has ranged from 10.76 to 17.02. According to the industry distribution chart, Lihtai Construction & Development Co ranks #392 out of 395 companies in the Building Materials industry, placing it in the top 99.2%.
Is Lihtai Construction & Development Co's Days Payable too high?
Lihtai Construction & Development Co's current Days Payable of 9.78 is 23% below median its 10-year median of 12.70. Over the past 10 years, this metric has ranged from a low of 10.76 to a high of 17.02. The Building Materials industry median Days Payable is 69.35. Lihtai Construction & Development Co's value of 9.78 is 85.9% below this industry median. Based on the distribution chart, Lihtai Construction & Development Co ranks #392 out of 395 companies in the Building Materials industry, which is in the bottom quartile relative to peers. Overall, Lihtai Construction & Development Co has a GF Score™ of 99/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Lihtai Construction & Development Co's Days Payable compare to CRH and VMC?
According to the Building Materials industry distribution chart, Lihtai Construction & Development Co ranks #392 out of 395 companies for Days Payable. This places Lihtai Construction & Development Co in the lower half of its industry. The industry median Days Payable is 69.35. Lihtai Construction & Development Co's value of 9.78 is 85.9% below this benchmark. Historically, Lihtai Construction & Development Co's own Days Payable has ranged from 10.76 to 17.02 over the past decade. While the company's 10-year median is 12.70 vs. the industry median of 69.35, Lihtai Construction & Development 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 Building Materials company?
The median Days Payable among Building Materials companies is 69.35, based on 395 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. Lihtai Construction & Development Co's current Days Payable of 9.78 is 85.9% 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 Lihtai Construction & Development Co and its competitors. For the Building Materials industry, the median Days Payable is 69.35 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lihtai Construction & Development Co's current Days Payable is 9.78, which is 23% below median its own 10-year median of 12.70. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lihtai Construction & Development Co stock overvalued right now?
Based on GuruFocus' analysis, Lihtai Construction & Development Co (ROCO:5520) is currently considered Fairly Valued. The stock's GF Value™ is NT$87.40, compared to a current price of NT$82.30 — trading 5.8% below its estimated fair value. The current Days Payable is 9.78, which is 23% below median its 10-year median of 12.70 and 85.9% below the Building Materials industry median of 69.35. Lihtai Construction & Development Co's overall GF Score™ is 99/100 with 1 warning sign 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 Lihtai Construction & Development Co (ROCO:5520), the current Days Payable is 9.78 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 Lihtai Construction & Development Co (ROCO:5520) Overvalued in 2026?

Based on GuruFocus' analysis, Lihtai Construction & Development Co stock appears to be undervalued. The current stock price of NT$82.30 is trading 5.8% below its estimated GF Value™ of NT$87.40. GuruFocus considers Lihtai Construction & Development Co to be Fairly Valued.

Key valuation signals for ROCO:5520:

  • Days Payable: 9.78 (23% below median its 10-year median of 12.70)
  • GF Value™: NT$87.40 vs. price of NT$82.30 (5.8% below fair value)
  • GF Score™: 99/100 with 1 warning sign
  • Industry Position: 85.9% below the Building Materials median (#392 of 395)

No single metric tells the full story. See the ROCO:5520 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lihtai Construction & Development Co Business Description

Address No. 7, Section 7, Yanping North Road, Shilin District, Taipei, TWN
Lihtai Construction & Development Co Ltd is engaged in the manufacture and distribution of pre-mix concrete and other concrete products in Taiwan. Its products are used for various properties, roads, bridges, and other construction projects.
99GF Score

Get the complete analysis for ROCO:5520

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

NT$82.30
Price
NT$87.40
GF Value