Lukas Biomedical (ROCO:6814) Days Payable: 25.87 (As of Dec. 2025) — 20% Above Median

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ROCO:6814 Lukas Biomedical Inc ROCO:6814
66 GF Score
Price NT$24.65
GF Value NT$21.77
Valuation Modestly Overvalued
! 7 Warning Signs
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What is Lukas Biomedical Days Payable?

Lukas Biomedical ROCO:6814 +4.45% 66 Days Payable is 25.87 as of Dec. 2025, which is 20% above its 10-year median of 21.48. GuruFocus rates ROCO:6814 with a GF Score™ of 66/100 and a GF Value™ of NT$21.77 (Modestly Overvalued). The stock has 7 warning signs investors should review. Among 702 Biotechnology companies, Lukas Biomedical ranks worse than 83.05% on this metric.

Lukas Biomedical's average Accounts Payable for the six months ended in Dec. 2025 was NT$5.0 Mil. Lukas Biomedical's Cost of Goods Sold for the six months ended in Dec. 2025 was NT$35.4 Mil. Hence, Lukas Biomedical's Days Payable for the six months ended in Dec. 2025 was 25.87.

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

ROCO:6814' s Days Payable Range Over the Past 10 Years
Min: 8.66   Med: 21.48   Max: 30.11
Current: 26.76

During the past 8 years, Lukas Biomedical's highest Days Payable was 30.11. The lowest was 8.66. And the median was 21.48.

ROCO:6814's Days Payable is ranked worse than
83.05% of 702 companies
in the Biotechnology industry
Industry Median: 113.1 vs ROCO:6814: 26.76

Lukas Biomedical's Days Payable declined from Dec. 2024 (31.77) to Dec. 2025 (25.87). It may suggest that Lukas Biomedical accelerated paying its suppliers.


Lukas Biomedical Days Payable Historical Data

* Premium members only.

The historical data trend for Lukas Biomedical'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.

Lukas Biomedical Days Payable Chart

Lukas Biomedical Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial 17.95 25.22 29.70 30.11 25.01

Lukas Biomedical Semi-Annual Data
Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 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 28.97 33.51 31.77 29.36 25.87

ROCO:6814 vs VRTX, REGN, ALNY: Days Payable Comparison

For the Biotechnology subindustry, Lukas Biomedical'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.


Lukas Biomedical Days Payable vs Biotechnology Industry

For the Biotechnology industry and Healthcare sector, Lukas Biomedical's Days Payable distribution charts can be found below:

* The bar in red indicates where Lukas Biomedical's Days Payable falls into.


ROCO:6814
66GF Score
Lukas Biomedical Inc ROCO:6814
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Lukas Biomedical 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.

Lukas Biomedical'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
=( (5.705 + 4.111) / 2 ) / 71.626*365
=4.908 / 71.626*365
=25.01

Lukas Biomedical'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: Jun. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (5.936 + 4.111) / 2 ) / 35.44*365 / 2
=5.0235 / 35.44*365 / 2
=25.87

* 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 25.87 mean?
Lukas Biomedical (ROCO:6814) has a Days Payable of 25.87 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 Lukas Biomedical and its competitors. This is 20% above median its historical median of 21.48. Over the past decade, Lukas Biomedical's Days Payable has ranged from 8.66 to 30.11. According to the industry distribution chart, Lukas Biomedical ranks #583 out of 702 companies in the Biotechnology industry, placing it in the top 83%.
Is Lukas Biomedical's Days Payable too high?
Lukas Biomedical's current Days Payable of 25.87 is 20% above median its 10-year median of 21.48. Over the past 10 years, this metric has ranged from a low of 8.66 to a high of 30.11. The Biotechnology industry median Days Payable is 113.10. Lukas Biomedical's value of 25.87 is 77.1% below this industry median. Based on the distribution chart, Lukas Biomedical ranks #583 out of 702 companies in the Biotechnology industry, which is in the bottom quartile relative to peers. Overall, Lukas Biomedical has a GF Score™ of 66/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lukas Biomedical's Days Payable compare to VRTX and REGN?
According to the Biotechnology industry distribution chart, Lukas Biomedical ranks #583 out of 702 companies for Days Payable. This places Lukas Biomedical in the lower half of its industry. The industry median Days Payable is 113.10. Lukas Biomedical's value of 25.87 is 77.1% below this benchmark. Historically, Lukas Biomedical's own Days Payable has ranged from 8.66 to 30.11 over the past decade. While the company's 10-year median is 21.48 vs. the industry median of 113.10, Lukas Biomedical 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 Biotechnology company?
The median Days Payable among Biotechnology companies is 113.10, based on 702 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. Lukas Biomedical's current Days Payable of 25.87 is 77.1% 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 Lukas Biomedical and its competitors. For the Biotechnology industry, the median Days Payable is 113.10 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lukas Biomedical's current Days Payable is 25.87, which is 20% above median its own 10-year median of 21.48. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lukas Biomedical stock overvalued right now?
Based on GuruFocus' analysis, Lukas Biomedical (ROCO:6814) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$21.77, compared to a current price of NT$24.65 — trading 13.2% above its estimated fair value. The current Days Payable is 25.87, which is 20% above median its 10-year median of 21.48 and 77.1% below the Biotechnology industry median of 113.10. Lukas Biomedical's overall GF Score™ is 66/100 with 7 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 Lukas Biomedical (ROCO:6814), the current Days Payable is 25.87 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 Lukas Biomedical (ROCO:6814) Overvalued in 2026?

Based on GuruFocus' analysis, Lukas Biomedical stock appears to be overvalued. The current stock price of NT$24.65 is trading 13.2% above its estimated GF Value™ of NT$21.77. GuruFocus considers Lukas Biomedical to be Modestly Overvalued.

Key valuation signals for ROCO:6814:

  • Days Payable: 25.87 (20% above median its 10-year median of 21.48)
  • GF Value™: NT$21.77 vs. price of NT$24.65 (13.2% above fair value)
  • GF Score™: 66/100 with 7 warning signs
  • Industry Position: 77.1% below the Biotechnology median (#583 of 702)

No single metric tells the full story. See the ROCO:6814 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lukas Biomedical Business Description

Address No. 14-16, Zhongxiao Road, 1st Floor, Banqiao District, New Taipei City, TWN, 220
Lukas Biomedical Inc. is engaged in researching and developing immunotherapy for cancer treatment technologies. The company's main business activities include developing immunocellular therapy, leasing and selling medical equipment, and selling biotech beauty products.
66GF Score

Get the complete analysis for ROCO:6814

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

NT$24.65
Price
NT$21.77
GF Value