Janfusun Fancyworld (ROCO:5701) Days Payable: 40.28 (As of Dec. 2025) — Near Median

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ROCO:5701 Janfusun Fancyworld Corp ROCO:5701
46 GF Score
Price NT$4.51
GF Value NT$5.45
Valuation Modestly Undervalued
! 2 Warning Signs
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What is Janfusun Fancyworld Days Payable?

Janfusun Fancyworld ROCO:5701 -3.84% 46 Days Payable is 40.28 as of Dec. 2025, which is 2% above its 10-year median of 39.53. GuruFocus rates ROCO:5701 with a GF Score™ of 46/100 and a GF Value™ of NT$5.45 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 777 Travel & Leisure companies, Janfusun Fancyworld ranks worse than 64.61% on this metric.

Janfusun Fancyworld's average Accounts Payable for the three months ended in Dec. 2025 was NT$30.1 Mil. Janfusun Fancyworld's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$68.2 Mil. Hence, Janfusun Fancyworld's Days Payable for the three months ended in Dec. 2025 was 40.28.

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

ROCO:5701' s Days Payable Range Over the Past 10 Years
Min: 28.37   Med: 39.53   Max: 213.64
Current: 38.88

During the past 13 years, Janfusun Fancyworld's highest Days Payable was 213.64. The lowest was 28.37. And the median was 39.53.

ROCO:5701's Days Payable is ranked worse than
64.61% of 777 companies
in the Travel & Leisure industry
Industry Median: 57.32 vs ROCO:5701: 38.88

Janfusun Fancyworld's Days Payable declined from Dec. 2024 (40.37) to Dec. 2025 (40.28). It may suggest that Janfusun Fancyworld accelerated paying its suppliers.


Janfusun Fancyworld Days Payable Historical Data

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The historical data trend for Janfusun Fancyworld'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.

Janfusun Fancyworld Days Payable Chart

Janfusun Fancyworld 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 39.26 38.21 39.80 43.33 42.27

Janfusun Fancyworld 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 40.37 42.88 38.39 31.10 40.28

ROCO:5701 vs AS, HAS, LTH: Days Payable Comparison

For the Leisure subindustry, Janfusun Fancyworld'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.


Janfusun Fancyworld Days Payable vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Janfusun Fancyworld's Days Payable distribution charts can be found below:

* The bar in red indicates where Janfusun Fancyworld's Days Payable falls into.


ROCO:5701
46GF Score
Janfusun Fancyworld Corp ROCO:5701
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Janfusun Fancyworld 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.

Janfusun Fancyworld'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
=( (29.674 + 32.637) / 2 ) / 269.047*365
=31.1555 / 269.047*365
=42.27

Janfusun Fancyworld'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
=( (27.572 + 32.637) / 2 ) / 68.204*365 / 4
=30.1045 / 68.204*365 / 4
=40.28

* 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 40.28 mean?
Janfusun Fancyworld (ROCO:5701) has a Days Payable of 40.28 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 Janfusun Fancyworld and its competitors. This is near median its historical median of 39.53. Over the past decade, Janfusun Fancyworld's Days Payable has ranged from 28.37 to 213.64. According to the industry distribution chart, Janfusun Fancyworld ranks #502 out of 777 companies in the Travel & Leisure industry, placing it in the top 64.6%.
Is Janfusun Fancyworld's Days Payable too high?
Janfusun Fancyworld's current Days Payable of 40.28 is near median its 10-year median of 39.53. Over the past 10 years, this metric has ranged from a low of 28.37 to a high of 213.64. The Travel & Leisure industry median Days Payable is 57.32. Janfusun Fancyworld's value of 40.28 is 29.7% below this industry median. Based on the distribution chart, Janfusun Fancyworld ranks #502 out of 777 companies in the Travel & Leisure industry, which is below the industry midpoint. Overall, Janfusun Fancyworld has a GF Score™ of 46/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Janfusun Fancyworld's Days Payable compare to AS and HAS?
According to the Travel & Leisure industry distribution chart, Janfusun Fancyworld ranks #502 out of 777 companies for Days Payable. This places Janfusun Fancyworld in the lower half of its industry. The industry median Days Payable is 57.32. Janfusun Fancyworld's value of 40.28 is 29.7% below this benchmark. Historically, Janfusun Fancyworld's own Days Payable has ranged from 28.37 to 213.64 over the past decade. While the company's 10-year median is 39.53 vs. the industry median of 57.32, Janfusun Fancyworld 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 Travel & Leisure company?
The median Days Payable among Travel & Leisure companies is 57.32, based on 777 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. Janfusun Fancyworld's current Days Payable of 40.28 is 29.7% 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 Janfusun Fancyworld and its competitors. For the Travel & Leisure industry, the median Days Payable is 57.32 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Janfusun Fancyworld's current Days Payable is 40.28, which is near median its own 10-year median of 39.53. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Janfusun Fancyworld stock overvalued right now?
Based on GuruFocus' analysis, Janfusun Fancyworld (ROCO:5701) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$5.45, compared to a current price of NT$4.51 — trading 17.2% below its estimated fair value. The current Days Payable is 40.28, which is near median its 10-year median of 39.53 and 29.7% below the Travel & Leisure industry median of 57.32. Janfusun Fancyworld's overall GF Score™ is 46/100 with 2 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 Janfusun Fancyworld (ROCO:5701), the current Days Payable is 40.28 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 Janfusun Fancyworld (ROCO:5701) Overvalued in 2026?

Based on GuruFocus' analysis, Janfusun Fancyworld stock appears to be undervalued. The current stock price of NT$4.51 is trading 17.2% below its estimated GF Value™ of NT$5.45. GuruFocus considers Janfusun Fancyworld to be Modestly Undervalued.

Key valuation signals for ROCO:5701:

  • Days Payable: 40.28 (near median its 10-year median of 39.53)
  • GF Value™: NT$5.45 vs. price of NT$4.51 (17.2% below fair value)
  • GF Score™: 46/100 with 2 warning signs
  • Industry Position: 29.7% below the Travel & Leisure median (#502 of 777)

No single metric tells the full story. See the ROCO:5701 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Janfusun Fancyworld Business Description

Address No. 67, Dahukou, Yongguang Village, Gukeng Township, Yunlin County, Yunlin, TWN
Janfusun Fancyworld Corp provides amusement facilities and its scope of operation covers the management and planning of natural scenic areas, hotels and resorts, and dining business, etc.
46GF Score

Get the complete analysis for ROCO:5701

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

NT$4.51
Price
NT$5.45
GF Value