Acter Group (ROCO:5536) Days Payable: 101.60 (As of Dec. 2025) — Near Median

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ROCO:5536 Acter Group Corp Ltd ROCO:5536
68 GF Score
Price NT$1,265.00
GF Value NT$520.10
Valuation Significantly Overvalued
! 1 Warning Sign
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What is Acter Group Days Payable?

Acter Group ROCO:5536 +1.20% 68 Days Payable is 101.60 as of Dec. 2025, which is 3% below its 10-year median of 104.63. GuruFocus rates ROCO:5536 with a GF Score™ of 68/100 and a GF Value™ of NT$520.10 (Significantly Overvalued). The stock has 1 warning sign investors should review. Among 1,716 Construction companies, Acter Group ranks better than 59.44% on this metric.

Acter Group's average Accounts Payable for the three months ended in Dec. 2025 was NT$9,724 Mil. Acter Group's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$8,734 Mil. Hence, Acter Group's Days Payable for the three months ended in Dec. 2025 was 101.60.

The historical rank and industry rank for Acter Group's Days Payable or its related term are showing as below:

ROCO:5536' s Days Payable Range Over the Past 10 Years
Min: 84.18   Med: 104.63   Max: 122.93
Current: 94.62

During the past 13 years, Acter Group's highest Days Payable was 122.93. The lowest was 84.18. And the median was 104.63.

ROCO:5536's Days Payable is ranked better than
59.44% of 1716 companies
in the Construction industry
Industry Median: 76.595 vs ROCO:5536: 94.62

Acter Group's Days Payable increased from Dec. 2024 (81.76) to Dec. 2025 (101.60). It may suggest that Acter Group delayed paying its suppliers.


Acter Group Days Payable Historical Data

* Premium members only.

The historical data trend for Acter Group'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.

Acter Group Days Payable Chart

Acter Group 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 101.97 103.38 122.93 106.38 93.85

Acter Group 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 81.76 97.88 85.65 94.79 101.60

ROCO:5536 vs PWR, FIX, EME: Days Payable Comparison

For the Engineering & Construction subindustry, Acter Group'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.


Acter Group Days Payable vs Construction Industry

For the Construction industry and Industrials sector, Acter Group's Days Payable distribution charts can be found below:

* The bar in red indicates where Acter Group's Days Payable falls into.


ROCO:5536
68GF Score
Acter Group Corp Ltd ROCO:5536
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Acter Group 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.

Acter Group'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
=( (7610.587 + 9684.681) / 2 ) / 33633.804*365
=8647.634 / 33633.804*365
=93.85

Acter Group'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
=( (9763.987 + 9684.681) / 2 ) / 8733.781*365 / 4
=9724.334 / 8733.781*365 / 4
=101.60

* 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 101.60 mean?
Acter Group (ROCO:5536) has a Days Payable of 101.60 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 Acter Group and its competitors. This is near median its historical median of 104.63. Over the past decade, Acter Group's Days Payable has ranged from 84.18 to 122.93. According to the industry distribution chart, Acter Group ranks #696 out of 1716 companies in the Construction industry, placing it in the top 40.6%.
Is Acter Group's Days Payable too high?
Acter Group's current Days Payable of 101.60 is near median its 10-year median of 104.63. Over the past 10 years, this metric has ranged from a low of 84.18 to a high of 122.93. The Construction industry median Days Payable is 76.60. Acter Group's value of 101.60 is 32.6% above this industry median. Based on the distribution chart, Acter Group ranks #696 out of 1716 companies in the Construction industry, which is above the industry midpoint. Overall, Acter Group has a GF Score™ of 68/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Acter Group's Days Payable compare to PWR and FIX?
According to the Construction industry distribution chart, Acter Group ranks #696 out of 1716 companies for Days Payable. This puts Acter Group in the upper half of its industry. The industry median Days Payable is 76.60. Acter Group's value of 101.60 is 32.6% above this benchmark. Historically, Acter Group's own Days Payable has ranged from 84.18 to 122.93 over the past decade. While the company's 10-year median is 104.63 vs. the industry median of 76.60, Acter Group 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 Construction company?
The median Days Payable among Construction companies is 76.60, based on 1,716 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. Acter Group's current Days Payable of 101.60 is 32.6% 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 Acter Group and its competitors. For the Construction industry, the median Days Payable is 76.60 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Acter Group's current Days Payable is 101.60, which is near median its own 10-year median of 104.63. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Acter Group stock overvalued right now?
Based on GuruFocus' analysis, Acter Group (ROCO:5536) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$520.10, compared to a current price of NT$1,265.00 — trading 143.2% above its estimated fair value. The current Days Payable is 101.60, which is near median its 10-year median of 104.63 and 32.6% above the Construction industry median of 76.60. Acter Group's overall GF Score™ is 68/100 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 Acter Group (ROCO:5536), the current Days Payable is 101.60 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 Acter Group (ROCO:5536) Overvalued in 2026?

Based on GuruFocus' analysis, Acter Group stock appears to be overvalued. The current stock price of NT$1,265.00 is trading 143.2% above its estimated GF Value™ of NT$520.10. GuruFocus considers Acter Group to be Significantly Overvalued.

Key valuation signals for ROCO:5536:

  • Days Payable: 101.60 (near median its 10-year median of 104.63)
  • GF Value™: NT$520.10 vs. price of NT$1,265.00 (143.2% above fair value)
  • GF Score™: 68/100 with 1 warning sign
  • Industry Position: 32.6% above the Construction median (#696 of 1716)

No single metric tells the full story. See the ROCO:5536 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Acter Group Business Description

Address No. 201, Wenxin Road, 19th Floor-1, Section 2, Xitun District, Taichung, TWN, 40758
Acter Group Corp Ltd is a Taiwan-based engineering and construction company. It is engaged in providing construction, design, and maintenance services related to air conditioners, environmental control services, clean room set-up, ice water machine trading, energy-storing equipment trading, ventilation engineering, and energy technology services. The group has three reportable segments: Taiwan, Mainland China, and other countries. The Taiwan segment provides engineering, maintenance, sales, and other services in the Taiwan area. The Mainland China segment provides engineering services and sales in Mainland China. The other segment provides engineering services in Vietnam, Singapore, Malaysia, and other countries.
68GF Score

Get the complete analysis for ROCO:5536

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

NT$1,265.00
Price
NT$520.10
GF Value