Linkcom Manufacturing Co (ROCO:6821) Days Payable: 111.03 (As of Dec. 2025) — Near Median

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ROCO:6821 Linkcom Manufacturing Co Ltd ROCO:6821
74 GF Score
Price NT$48.10
GF Value NT$41.75
Valuation Modestly Overvalued
! 2 Warning Signs
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What is Linkcom Manufacturing Co Days Payable?

Linkcom Manufacturing Co ROCO:6821 -0.72% 74 Days Payable is 111.03 as of Dec. 2025, which is 3% below its 10-year median of 114.67. GuruFocus rates ROCO:6821 with a GF Score™ of 74/100 and a GF Value™ of NT$41.75 (Modestly Overvalued). The stock has 2 warning signs investors should review. Among 2,443 Hardware companies, Linkcom Manufacturing Co ranks better than 71.96% on this metric.

Linkcom Manufacturing Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$97.2 Mil. Linkcom Manufacturing Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$79.9 Mil. Hence, Linkcom Manufacturing Co's Days Payable for the three months ended in Dec. 2025 was 111.03.

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

ROCO:6821' s Days Payable Range Over the Past 10 Years
Min: 94.11   Med: 114.67   Max: 133.73
Current: 108.36

During the past 8 years, Linkcom Manufacturing Co's highest Days Payable was 133.73. The lowest was 94.11. And the median was 114.67.

ROCO:6821's Days Payable is ranked better than
71.96% of 2443 companies
in the Hardware industry
Industry Median: 69.89 vs ROCO:6821: 108.36

Linkcom Manufacturing Co's Days Payable increased from Dec. 2024 (101.08) to Dec. 2025 (111.03). It may suggest that Linkcom Manufacturing Co delayed paying its suppliers.


Linkcom Manufacturing Co Days Payable Historical Data

* Premium members only.

The historical data trend for Linkcom Manufacturing 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.

Linkcom Manufacturing Co Days Payable Chart

Linkcom Manufacturing Co Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial 119.39 109.95 94.11 105.29 106.54

Linkcom Manufacturing Co Quarterly Data
Dec20 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 101.08 121.95 94.79 110.46 111.03

ROCO:6821 vs APH, GLW: Days Payable Comparison

For the Electronic Components subindustry, Linkcom Manufacturing 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.


Linkcom Manufacturing Co Days Payable vs Hardware Industry

For the Hardware industry and Technology sector, Linkcom Manufacturing Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Linkcom Manufacturing Co's Days Payable falls into.


ROCO:6821
74GF Score
Linkcom Manufacturing Co Ltd ROCO:6821
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Linkcom Manufacturing 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.

Linkcom Manufacturing 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
=( (130.685 + 84.748) / 2 ) / 369.018*365
=107.7165 / 369.018*365
=106.54

Linkcom Manufacturing 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
=( (109.628 + 84.748) / 2 ) / 79.876*365 / 4
=97.188 / 79.876*365 / 4
=111.03

* 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 111.03 mean?
Linkcom Manufacturing Co (ROCO:6821) has a Days Payable of 111.03 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 Linkcom Manufacturing Co and its competitors. This is near median its historical median of 114.67. Over the past decade, Linkcom Manufacturing Co's Days Payable has ranged from 94.11 to 133.73. According to the industry distribution chart, Linkcom Manufacturing Co ranks #685 out of 2443 companies in the Hardware industry, placing it in the top 28%.
Is Linkcom Manufacturing Co's Days Payable too high?
Linkcom Manufacturing Co's current Days Payable of 111.03 is near median its 10-year median of 114.67. Over the past 10 years, this metric has ranged from a low of 94.11 to a high of 133.73. The Hardware industry median Days Payable is 69.89. Linkcom Manufacturing Co's value of 111.03 is 58.9% above this industry median. Based on the distribution chart, Linkcom Manufacturing Co ranks #685 out of 2443 companies in the Hardware industry, which is above the industry midpoint. Overall, Linkcom Manufacturing Co has a GF Score™ of 74/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Linkcom Manufacturing Co's Days Payable compare to APH and GLW?
According to the Hardware industry distribution chart, Linkcom Manufacturing Co ranks #685 out of 2443 companies for Days Payable. This puts Linkcom Manufacturing Co in the upper half of its industry. The industry median Days Payable is 69.89. Linkcom Manufacturing Co's value of 111.03 is 58.9% above this benchmark. Historically, Linkcom Manufacturing Co's own Days Payable has ranged from 94.11 to 133.73 over the past decade. While the company's 10-year median is 114.67 vs. the industry median of 69.89, Linkcom Manufacturing 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 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. Linkcom Manufacturing Co's current Days Payable of 111.03 is 58.9% 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 Linkcom Manufacturing Co 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. Linkcom Manufacturing Co's current Days Payable is 111.03, which is near median its own 10-year median of 114.67. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Linkcom Manufacturing Co stock overvalued right now?
Based on GuruFocus' analysis, Linkcom Manufacturing Co (ROCO:6821) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$41.75, compared to a current price of NT$48.10 — trading 15.2% above its estimated fair value. The current Days Payable is 111.03, which is near median its 10-year median of 114.67 and 58.9% above the Hardware industry median of 69.89. Linkcom Manufacturing Co's overall GF Score™ is 74/100 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 Linkcom Manufacturing Co (ROCO:6821), the current Days Payable is 111.03 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 Linkcom Manufacturing Co (ROCO:6821) Overvalued in 2026?

Based on GuruFocus' analysis, Linkcom Manufacturing Co stock appears to be overvalued. The current stock price of NT$48.10 is trading 15.2% above its estimated GF Value™ of NT$41.75. GuruFocus considers Linkcom Manufacturing Co to be Modestly Overvalued.

Key valuation signals for ROCO:6821:

  • Days Payable: 111.03 (near median its 10-year median of 114.67)
  • GF Value™: NT$41.75 vs. price of NT$48.10 (15.2% above fair value)
  • GF Score™: 74/100 with 2 warning signs
  • Industry Position: 58.9% above the Hardware median (#685 of 2443)

No single metric tells the full story. See the ROCO:6821 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Linkcom Manufacturing Co Business Description

Address Lane 235, Baoqiao Road, No. 125, 5th Floor - 2, Xindian District, New Taipei City, TWN
Linkcom Manufacturing Co Ltd is engaged in the manufacturing, processing, and import and export trade of items, magnetic components, wireless charging, smart control modules, and other electronic components. Geographically, the company generates the majority of its revenue from Mainland China, followed by Taiwan, Singapore, and other markets.
74GF Score

Get the complete analysis for ROCO:6821

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

NT$48.10
Price
NT$41.75
GF Value