Lungyen Life Service Co (ROCO:5530) Days Payable: 280.88 (As of Dec. 2025) — 47% Above Median


ROCO:5530 Lungyen Life Service Co Ltd ROCO:5530
73 GF Score
Price NT$49.70
GF Value NT$46.10
Valuation Fairly Valued
! 7 Warning Signs
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What is Lungyen Life Service Co Days Payable?

Lungyen Life Service Co ROCO:5530 73 Days Payable is 280.88 as of Dec. 2025, which is 47% above its 10-year median of 191.63. GuruFocus rates ROCO:5530 with a GF Score™ of 73/100 and a GF Value™ of NT$46.10 (Fairly Valued). The stock has 7 warning signs investors should review. Among 88 Personal Services companies, Lungyen Life Service Co ranks better than 88.64% on this metric.

Lungyen Life Service Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$1,144 Mil. Lungyen Life Service Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$372 Mil. Hence, Lungyen Life Service Co's Days Payable for the three months ended in Dec. 2025 was 280.88.

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

ROCO:5530' s Days Payable Range Over the Past 10 Years
Min: 117.58   Med: 191.63   Max: 257.53
Current: 257.53

During the past 13 years, Lungyen Life Service Co's highest Days Payable was 257.53. The lowest was 117.58. And the median was 191.63.

ROCO:5530's Days Payable is ranked better than
88.64% of 88 companies
in the Personal Services industry
Industry Median: 34.32 vs ROCO:5530: 257.53

Lungyen Life Service Co's Days Payable increased from Dec. 2024 (169.82) to Dec. 2025 (280.88). It may suggest that Lungyen Life Service Co delayed paying its suppliers.


Lungyen Life Service Co Days Payable Historical Data

* Premium members only.

The historical data trend for Lungyen Life Service 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.

Lungyen Life Service Co Days Payable Chart

Lungyen Life Service 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 199.66 208.80 193.73 189.53 228.55

Lungyen Life Service 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 169.82 200.27 275.71 323.09 280.88

ROCO:5530 vs ROL, SCI, FTDR: Days Payable Comparison

For the Personal Services subindustry, Lungyen Life Service 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.


Lungyen Life Service Co Days Payable vs Personal Services Industry

For the Personal Services industry and Consumer Cyclical sector, Lungyen Life Service Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Lungyen Life Service Co's Days Payable falls into.


ROCO:5530
73GF Score
Lungyen Life Service Co Ltd ROCO:5530
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Lungyen Life Service 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.

Lungyen Life Service 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
=( (964.506 + 1108.171) / 2 ) / 1655.075*365
=1036.3385 / 1655.075*365
=228.55

Lungyen Life Service 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
=( (1180.472 + 1108.171) / 2 ) / 371.762*365 / 4
=1144.3215 / 371.762*365 / 4
=280.88

* 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 280.88 mean?
Lungyen Life Service Co (ROCO:5530) has a Days Payable of 280.88 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 Lungyen Life Service Co and its competitors. This is 47% above median its historical median of 191.63. Over the past decade, Lungyen Life Service Co's Days Payable has ranged from 117.58 to 257.53. According to the industry distribution chart, Lungyen Life Service Co ranks #10 out of 88 companies in the Personal Services industry, placing it in the top 11.4%.
Is Lungyen Life Service Co's Days Payable too high?
Lungyen Life Service Co's current Days Payable of 280.88 is 47% above median its 10-year median of 191.63. Over the past 10 years, this metric has ranged from a low of 117.58 to a high of 257.53. The Personal Services industry median Days Payable is 34.32. Lungyen Life Service Co's value of 280.88 is 718.4% above this industry median. Based on the distribution chart, Lungyen Life Service Co ranks #10 out of 88 companies in the Personal Services industry, which is in the top quartile — a strong position relative to peers. Overall, Lungyen Life Service Co has a GF Score™ of 73/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Lungyen Life Service Co's Days Payable compare to ROL and SCI?
According to the Personal Services industry distribution chart, Lungyen Life Service Co ranks #10 out of 88 companies for Days Payable. This places Lungyen Life Service Co in the top 11% of its industry — outperforming the majority of peers. The industry median Days Payable is 34.32. Lungyen Life Service Co's value of 280.88 is 718.4% above this benchmark. Historically, Lungyen Life Service Co's own Days Payable has ranged from 117.58 to 257.53 over the past decade. While the company's 10-year median is 191.63 vs. the industry median of 34.32, Lungyen Life Service Co has consistently been above 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 Personal Services company?
The median Days Payable among Personal Services companies is 34.32, based on 88 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. Lungyen Life Service Co's current Days Payable of 280.88 is 718.4% above 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 Lungyen Life Service Co and its competitors. For the Personal Services industry, the median Days Payable is 34.32 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lungyen Life Service Co's current Days Payable is 280.88, which is 47% above median its own 10-year median of 191.63. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lungyen Life Service Co stock overvalued right now?
Based on GuruFocus' analysis, Lungyen Life Service Co (ROCO:5530) is currently considered Fairly Valued. The stock's GF Value™ is NT$46.10, compared to a current price of NT$49.70 — trading 7.8% above its estimated fair value. The current Days Payable is 280.88, which is 47% above median its 10-year median of 191.63 and 718.4% above the Personal Services industry median of 34.32. Lungyen Life Service Co's overall GF Score™ is 73/100 with 7 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 Lungyen Life Service Co (ROCO:5530), the current Days Payable is 280.88 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 Lungyen Life Service Co (ROCO:5530) Overvalued in 2026?

Based on GuruFocus' analysis, Lungyen Life Service Co stock appears to be overvalued. The current stock price of NT$49.70 is trading 7.8% above its estimated GF Value™ of NT$46.10. GuruFocus considers Lungyen Life Service Co to be Fairly Valued.

Key valuation signals for ROCO:5530:

  • Days Payable: 280.88 (47% above median its 10-year median of 191.63)
  • GF Value™: NT$46.10 vs. price of NT$49.70 (7.8% above fair value)
  • GF Score™: 73/100 with 7 warning signs
  • Industry Position: 718.4% above the Personal Services median (#10 of 88)

No single metric tells the full story. See the ROCO:5530 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lungyen Life Service Co Business Description

Address No.166, Minquan E. Road, Section 2, 1st Floor, Taipei, TWN
Lungyen Life Service Co Ltd is engaged in the production of funeral facilities and services. The company's operating segments include of five segments: columbarium sales , funeral service, property lease, cemetery operation and others, and construction sales. Columbarium sales segment is engaged in columbarium related business. The funeral service segment is engaged in funeral service business. The property lease segment is engaged in real estate rental. The segment of cemetery operation and others are engaged in management and operation of cemeteries. The construction sales segment is engaged in the construction of buildings and sales of real estate. It generates maximum revenue from Funeral Services segment.
73GF Score

Get the complete analysis for ROCO:5530

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

NT$49.70
Price
NT$46.10
GF Value