Buima Group (ROCO:5543) Days Payable: 50.99 (As of Dec. 2025) — 35% Above Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

ROCO:5543 Buima Group Inc ROCO:5543
64 GF Score
Price NT$28.55
GF Value NT$29.13
Valuation Fairly Valued
! 4 Warning Signs
View Full Analysis

What is Buima Group Days Payable?

Buima Group ROCO:5543 -0.17% 64 Days Payable is 50.99 as of Dec. 2025, which is 35% above its 10-year median of 37.66. GuruFocus rates ROCO:5543 with a GF Score™ of 64/100 and a GF Value™ of NT$29.13 (Fairly Valued). The stock has 4 warning signs investors should review. Among 1,713 Construction companies, Buima Group ranks worse than 72.27% on this metric.

Buima Group's average Accounts Payable for the three months ended in Dec. 2025 was NT$370 Mil. Buima Group's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$663 Mil. Hence, Buima Group's Days Payable for the three months ended in Dec. 2025 was 50.99.

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

ROCO:5543' s Days Payable Range Over the Past 10 Years
Min: 25.7   Med: 37.66   Max: 52.73
Current: 48.2

During the past 12 years, Buima Group's highest Days Payable was 52.73. The lowest was 25.70. And the median was 37.66.

ROCO:5543's Days Payable is ranked worse than
72.27% of 1713 companies
in the Construction industry
Industry Median: 76.49 vs ROCO:5543: 48.20

Buima Group's Days Payable increased from Dec. 2024 (39.66) to Dec. 2025 (50.99). It may suggest that Buima Group delayed paying its suppliers.


Buima Group Days Payable Historical Data

* Premium members only.

The historical data trend for Buima 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.

Buima Group Days Payable Chart

Buima 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 43.05 34.62 35.97 45.28 52.73

Buima 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 39.66 45.79 45.36 46.03 50.99

ROCO:5543 vs TT, JCI, CARR: Days Payable Comparison

For the Building Products & Equipment subindustry, Buima 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.


Buima Group Days Payable vs Construction Industry

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

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


ROCO:5543
64GF Score
Buima Group Inc ROCO:5543
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Buima 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.

Buima 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
=( (359.153 + 393.594) / 2 ) / 2605.063*365
=376.3735 / 2605.063*365
=52.73

Buima 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
=( (346.894 + 393.594) / 2 ) / 662.564*365 / 4
=370.244 / 662.564*365 / 4
=50.99

* 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 50.99 mean?
Buima Group (ROCO:5543) has a Days Payable of 50.99 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 Buima Group and its competitors. This is 35% above median its historical median of 37.66. Over the past decade, Buima Group's Days Payable has ranged from 25.70 to 52.73. According to the industry distribution chart, Buima Group ranks #1238 out of 1713 companies in the Construction industry, placing it in the top 72.3%.
Is Buima Group's Days Payable too high?
Buima Group's current Days Payable of 50.99 is 35% above median its 10-year median of 37.66. Over the past 10 years, this metric has ranged from a low of 25.70 to a high of 52.73. The Construction industry median Days Payable is 76.49. Buima Group's value of 50.99 is 33.3% below this industry median. Based on the distribution chart, Buima Group ranks #1238 out of 1713 companies in the Construction industry, which is below the industry midpoint. Overall, Buima Group has a GF Score™ of 64/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Buima Group's Days Payable compare to TT and JCI?
According to the Construction industry distribution chart, Buima Group ranks #1238 out of 1713 companies for Days Payable. This places Buima Group in the lower half of its industry. The industry median Days Payable is 76.49. Buima Group's value of 50.99 is 33.3% below this benchmark. Historically, Buima Group's own Days Payable has ranged from 25.70 to 52.73 over the past decade. While the company's 10-year median is 37.66 vs. the industry median of 76.49, Buima Group 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 Construction company?
The median Days Payable among Construction companies is 76.49, based on 1,713 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. Buima Group's current Days Payable of 50.99 is 33.3% 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 Buima Group and its competitors. For the Construction industry, the median Days Payable is 76.49 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Buima Group's current Days Payable is 50.99, which is 35% above median its own 10-year median of 37.66. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Buima Group stock overvalued right now?
Based on GuruFocus' analysis, Buima Group (ROCO:5543) is currently considered Fairly Valued. The stock's GF Value™ is NT$29.13, compared to a current price of NT$28.55 — trading 2% below its estimated fair value. The current Days Payable is 50.99, which is 35% above median its 10-year median of 37.66 and 33.3% below the Construction industry median of 76.49. Buima Group's overall GF Score™ is 64/100 with 4 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 Buima Group (ROCO:5543), the current Days Payable is 50.99 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 Buima Group (ROCO:5543) Overvalued in 2026?

Based on GuruFocus' analysis, Buima Group stock appears to be undervalued. The current stock price of NT$28.55 is trading 2% below its estimated GF Value™ of NT$29.13. GuruFocus considers Buima Group to be Fairly Valued.

Key valuation signals for ROCO:5543:

  • Days Payable: 50.99 (35% above median its 10-year median of 37.66)
  • GF Value™: NT$29.13 vs. price of NT$28.55 (2% below fair value)
  • GF Score™: 64/100 with 4 warning signs
  • Industry Position: 33.3% below the Construction median (#1238 of 1713)

No single metric tells the full story. See the ROCO:5543 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Buima Group Business Description

Address No. 880, Zhongzheng Road, 235601 13th Floor, Zhonghe District, Taipei, TWN, 104
Buima Group Inc is engaged in manufacture and sales of steel wall partition building materials, fire insulation partitions, metal ceilings, grids, new building materials, battery and electric appliances, comprehensive constructions, development and lease of housings and buildings, development, lease and sales of industrial plants, trading of property, dredging industry and trading of steel. Its segments are the manufacturing, R&D and sales of new building materials (building materials - Wholesale), Battery product, Engineering Construction. The majority of revenue is derived from Battery product segment. Geographically it operates in Taiwan, and Mainland China with majority of revenue deriving from Taiwan.
64GF Score

Get the complete analysis for ROCO:5543

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

NT$28.55
Price
NT$29.13
GF Value