Group Up Industrial Co (ROCO:6664) Days Payable: 95.88 (As of Dec. 2025) — Near 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:6664 Group Up Industrial Co Ltd ROCO:6664
88 GF Score
Price NT$387.00
GF Value NT$227.00
Valuation Significantly Overvalued
! 2 Warning Signs
View Full Analysis

What is Group Up Industrial Co Days Payable?

Group Up Industrial Co ROCO:6664 +3.61% 88 Days Payable is 95.88 as of Dec. 2025, which is 9% below its 10-year median of 104.94. GuruFocus rates ROCO:6664 with a GF Score™ of 88/100 and a GF Value™ of NT$227.00 (Significantly Overvalued). The stock has 2 warning signs investors should review. Among 2,993 Industrial Products companies, Group Up Industrial Co ranks better than 63.21% on this metric.

Group Up Industrial Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$380 Mil. Group Up Industrial Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$362 Mil. Hence, Group Up Industrial Co's Days Payable for the three months ended in Dec. 2025 was 95.88.

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

ROCO:6664' s Days Payable Range Over the Past 10 Years
Min: 53.01   Med: 104.94   Max: 123.97
Current: 105.98

During the past 13 years, Group Up Industrial Co's highest Days Payable was 123.97. The lowest was 53.01. And the median was 104.94.

ROCO:6664's Days Payable is ranked better than
63.21% of 2993 companies
in the Industrial Products industry
Industry Median: 78.04 vs ROCO:6664: 105.98

Group Up Industrial Co's Days Payable increased from Dec. 2024 (43.36) to Dec. 2025 (95.88). It may suggest that Group Up Industrial Co delayed paying its suppliers.


Group Up Industrial Co Days Payable Historical Data

* Premium members only.

The historical data trend for Group Up Industrial 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.

Group Up Industrial Co Days Payable Chart

Group Up Industrial 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 122.00 123.97 101.54 53.01 89.53

Group Up Industrial 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 43.36 88.56 142.95 122.20 95.88

ROCO:6664 vs GEV, ETN, PH: Days Payable Comparison

For the Specialty Industrial Machinery subindustry, Group Up Industrial 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.


Group Up Industrial Co Days Payable vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Group Up Industrial Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Group Up Industrial Co's Days Payable falls into.


ROCO:6664
88GF Score
Group Up Industrial Co Ltd ROCO:6664
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Group Up Industrial 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.

Group Up Industrial 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
=( (141.475 + 379.469) / 2 ) / 1061.886*365
=260.472 / 1061.886*365
=89.53

Group Up Industrial 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
=( (381.205 + 379.469) / 2 ) / 361.961*365 / 4
=380.337 / 361.961*365 / 4
=95.88

* 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 95.88 mean?
Group Up Industrial Co (ROCO:6664) has a Days Payable of 95.88 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 Group Up Industrial Co and its competitors. This is near median its historical median of 104.94. Over the past decade, Group Up Industrial Co's Days Payable has ranged from 53.01 to 123.97. According to the industry distribution chart, Group Up Industrial Co ranks #1101 out of 2993 companies in the Industrial Products industry, placing it in the top 36.8%.
Is Group Up Industrial Co's Days Payable too high?
Group Up Industrial Co's current Days Payable of 95.88 is near median its 10-year median of 104.94. Over the past 10 years, this metric has ranged from a low of 53.01 to a high of 123.97. The Industrial Products industry median Days Payable is 78.04. Group Up Industrial Co's value of 95.88 is 22.9% above this industry median. Based on the distribution chart, Group Up Industrial Co ranks #1101 out of 2993 companies in the Industrial Products industry, which is above the industry midpoint. Overall, Group Up Industrial Co has a GF Score™ of 88/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Group Up Industrial Co's Days Payable compare to GEV and ETN?
According to the Industrial Products industry distribution chart, Group Up Industrial Co ranks #1101 out of 2993 companies for Days Payable. This puts Group Up Industrial Co in the upper half of its industry. The industry median Days Payable is 78.04. Group Up Industrial Co's value of 95.88 is 22.9% above this benchmark. Historically, Group Up Industrial Co's own Days Payable has ranged from 53.01 to 123.97 over the past decade. While the company's 10-year median is 104.94 vs. the industry median of 78.04, Group Up Industrial 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 an Industrial Products company?
The median Days Payable among Industrial Products companies is 78.04, based on 2,993 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. Group Up Industrial Co's current Days Payable of 95.88 is 22.9% 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 Group Up Industrial Co and its competitors. For the Industrial Products industry, the median Days Payable is 78.04 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Group Up Industrial Co's current Days Payable is 95.88, which is near median its own 10-year median of 104.94. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Group Up Industrial Co stock overvalued right now?
Based on GuruFocus' analysis, Group Up Industrial Co (ROCO:6664) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$227.00, compared to a current price of NT$387.00 — trading 70.5% above its estimated fair value. The current Days Payable is 95.88, which is near median its 10-year median of 104.94 and 22.9% above the Industrial Products industry median of 78.04. Group Up Industrial Co's overall GF Score™ is 88/100 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 Group Up Industrial Co (ROCO:6664), the current Days Payable is 95.88 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 Group Up Industrial Co (ROCO:6664) Overvalued in 2026?

Based on GuruFocus' analysis, Group Up Industrial Co stock appears to be overvalued. The current stock price of NT$387.00 is trading 70.5% above its estimated GF Value™ of NT$227.00. GuruFocus considers Group Up Industrial Co to be Significantly Overvalued.

Key valuation signals for ROCO:6664:

  • Days Payable: 95.88 (near median its 10-year median of 104.94)
  • GF Value™: NT$227.00 vs. price of NT$387.00 (70.5% above fair value)
  • GF Score™: 88/100 with 2 warning signs
  • Industry Position: 22.9% above the Industrial Products median (#1101 of 2993)

No single metric tells the full story. See the ROCO:6664 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Group Up Industrial Co Business Description

Address No. 188, Heping Road, Yangmei District, Taoyuan, TWN, 326
Group Up Industrial Co Ltd is mainly engages in the manufacturing and trading of general boxed-shaped equipment for drying, preheating, and curing, automatic conveyor hot air ovens, IR drying ovens, as well as dust-free and explosion- proof vacuum oven. The company's products includes Line Integration, Precision Hot Air Oven, Hanging Type Conveyor Oven, 5KW/8KW Collimated Exposure Machine, Curtain Coater, Spray Coater, Roller Coater, Dip Coater, Low Pressure Spray Coater, Horizontal Roller Coater, PEB Oven, etc. The company's operating segment includes Industrial, Technology, and other segment. The company generates majority of revenue from Industrial segment. The company has presence in Taiwan, China, and Others. The company derives maximum revenue from China.
88GF Score

Get the complete analysis for ROCO:6664

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

NT$387.00
Price
NT$227.00
GF Value