Baso Precision Optics (ROCO:6517) Days Payable: 23.90 (As of Dec. 2025) — 46% Below 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:6517 Baso Precision Optics Ltd ROCO:6517
81 GF Score
Price NT$71.00
GF Value NT$67.55
Valuation Fairly Valued
! 2 Warning Signs
View Full Analysis

What is Baso Precision Optics Days Payable?

Baso Precision Optics ROCO:6517 +1.72% 81 Days Payable is 23.90 as of Dec. 2025, which is 46% below its 10-year median of 44.00. GuruFocus rates ROCO:6517 with a GF Score™ of 81/100 and a GF Value™ of NT$67.55 (Fairly Valued). The stock has 2 warning signs investors should review. Among 2,443 Hardware companies, Baso Precision Optics ranks worse than 85.14% on this metric.

Baso Precision Optics's average Accounts Payable for the three months ended in Dec. 2025 was NT$23.9 Mil. Baso Precision Optics's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$91.3 Mil. Hence, Baso Precision Optics's Days Payable for the three months ended in Dec. 2025 was 23.90.

The historical rank and industry rank for Baso Precision Optics's Days Payable or its related term are showing as below:

ROCO:6517' s Days Payable Range Over the Past 10 Years
Min: 30.85   Med: 44   Max: 60.89
Current: 31.98

During the past 11 years, Baso Precision Optics's highest Days Payable was 60.89. The lowest was 30.85. And the median was 44.00.

ROCO:6517's Days Payable is ranked worse than
85.14% of 2443 companies
in the Hardware industry
Industry Median: 69.89 vs ROCO:6517: 31.98

Baso Precision Optics's Days Payable declined from Dec. 2024 (32.88) to Dec. 2025 (23.90). It may suggest that Baso Precision Optics accelerated paying its suppliers.


Baso Precision Optics Days Payable Historical Data

* Premium members only.

The historical data trend for Baso Precision Optics'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.

Baso Precision Optics Days Payable Chart

Baso Precision Optics Annual Data
Trend Dec13 Dec14 Dec15 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 36.34 42.80 45.20 37.48 30.85

Baso Precision Optics 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 32.88 33.36 30.58 47.69 23.90

ROCO:6517 vs APH, GLW: Days Payable Comparison

For the Electronic Components subindustry, Baso Precision Optics'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.


Baso Precision Optics Days Payable vs Hardware Industry

For the Hardware industry and Technology sector, Baso Precision Optics's Days Payable distribution charts can be found below:

* The bar in red indicates where Baso Precision Optics's Days Payable falls into.


ROCO:6517
81GF Score
Baso Precision Optics Ltd ROCO:6517
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Baso Precision Optics 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.

Baso Precision Optics'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
=( (29.74 + 22.194) / 2 ) / 307.221*365
=25.967 / 307.221*365
=30.85

Baso Precision Optics'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
=( (25.605 + 22.194) / 2 ) / 91.257*365 / 4
=23.8995 / 91.257*365 / 4
=23.90

* 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 23.90 mean?
Baso Precision Optics (ROCO:6517) has a Days Payable of 23.90 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 Baso Precision Optics and its competitors. This is 46% below median its historical median of 44.00. Over the past decade, Baso Precision Optics' Days Payable has ranged from 30.85 to 60.89. According to the industry distribution chart, Baso Precision Optics ranks #2080 out of 2443 companies in the Hardware industry, placing it in the top 85.1%.
Is Baso Precision Optics' Days Payable too high?
Baso Precision Optics' current Days Payable of 23.90 is 46% below median its 10-year median of 44.00. Over the past 10 years, this metric has ranged from a low of 30.85 to a high of 60.89. The Hardware industry median Days Payable is 69.89. Baso Precision Optics' value of 23.90 is 65.8% below this industry median. Based on the distribution chart, Baso Precision Optics ranks #2080 out of 2443 companies in the Hardware industry, which is in the bottom quartile relative to peers. Overall, Baso Precision Optics has a GF Score™ of 81/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Baso Precision Optics' Days Payable compare to APH and GLW?
According to the Hardware industry distribution chart, Baso Precision Optics ranks #2080 out of 2443 companies for Days Payable. This places Baso Precision Optics in the lower half of its industry. The industry median Days Payable is 69.89. Baso Precision Optics' value of 23.90 is 65.8% below this benchmark. Historically, Baso Precision Optics' own Days Payable has ranged from 30.85 to 60.89 over the past decade. While the company's 10-year median is 44.00 vs. the industry median of 69.89, Baso Precision Optics 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 Hardware company?
The median Days Payable among Hardware companies is 69.89, based on 2,443 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. Baso Precision Optics's current Days Payable of 23.90 is 65.8% 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 Baso Precision Optics and its competitors. For the Hardware industry, the median Days Payable is 69.89 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Baso Precision Optics's current Days Payable is 23.90, which is 46% below median its own 10-year median of 44.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Baso Precision Optics stock overvalued right now?
Based on GuruFocus' analysis, Baso Precision Optics (ROCO:6517) is currently considered Fairly Valued. The stock's GF Value™ is NT$67.55, compared to a current price of NT$71.00 — trading 5.1% above its estimated fair value. The current Days Payable is 23.90, which is 46% below median its 10-year median of 44.00 and 65.8% below the Hardware industry median of 69.89. Baso Precision Optics' overall GF Score™ is 81/100 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 Baso Precision Optics (ROCO:6517), the current Days Payable is 23.90 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 Baso Precision Optics (ROCO:6517) Overvalued in 2026?

Based on GuruFocus' analysis, Baso Precision Optics stock appears to be overvalued. The current stock price of NT$71.00 is trading 5.1% above its estimated GF Value™ of NT$67.55. GuruFocus considers Baso Precision Optics to be Fairly Valued.

Key valuation signals for ROCO:6517:

  • Days Payable: 23.90 (46% below median its 10-year median of 44.00)
  • GF Value™: NT$67.55 vs. price of NT$71.00 (5.1% above fair value)
  • GF Score™: 81/100 with 2 warning signs
  • Industry Position: 65.8% below the Hardware median (#2080 of 2443)

No single metric tells the full story. See the ROCO:6517 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Baso Precision Optics Business Description

Address No.14, Jianguo Road, Tanzi District, Taichung, TWN, 427
Baso Precision Optics Ltd is engaged in manufacturing and selling lens, lens modules and elements, and other products. It designs lens for projectors, DSC lens module, scanners, telescopes, copiers and mobile phone lens module.
81GF Score

Get the complete analysis for ROCO:6517

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

NT$71.00
Price
NT$67.55
GF Value