Locus Cell Co (ROCO:6891) Days Payable: 15.91 (As of Dec. 2025) — 96% 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:6891 Locus Cell Co Ltd ROCO:6891
22 GF Score
Price NT$38.65
GF Value NT$778.63
Valuation Possible Value Trap
! 4 Warning Signs
View Full Analysis

What is Locus Cell Co Days Payable?

Locus Cell Co ROCO:6891 -2.89% 22 Days Payable is 15.91 as of Dec. 2025, which is 96% below its 10-year median of 416.78. GuruFocus rates ROCO:6891 with a GF Score™ of 22/100 and a GF Value™ of NT$778.63 (Possible Value Trap). The stock has 4 warning signs investors should review. Among 704 Biotechnology companies, Locus Cell Co ranks worse than 78.84% on this metric.

Locus Cell Co's average Accounts Payable for the six months ended in Dec. 2025 was NT$0.45 Mil. Locus Cell Co's Cost of Goods Sold for the six months ended in Dec. 2025 was NT$5.17 Mil. Hence, Locus Cell Co's Days Payable for the six months ended in Dec. 2025 was 15.91.

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

ROCO:6891' s Days Payable Range Over the Past 10 Years
Min: 32.62   Med: 416.78   Max: 910.69
Current: 32.62

During the past 6 years, Locus Cell Co's highest Days Payable was 910.69. The lowest was 32.62. And the median was 416.78.

ROCO:6891's Days Payable is ranked worse than
78.84% of 704 companies
in the Biotechnology industry
Industry Median: 112.83 vs ROCO:6891: 32.62

Locus Cell Co's Days Payable declined from Dec. 2024 (418.12) to Dec. 2025 (15.91). It may suggest that Locus Cell Co accelerated paying its suppliers.


Locus Cell Co Days Payable Historical Data

* Premium members only.

The historical data trend for Locus Cell 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.

Locus Cell Co Days Payable Chart

Locus Cell Co Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial 0.00 910.69 391.40 442.15 33.85

Locus Cell Co Semi-Annual Data
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 0.00 173.33 418.12 96.41 15.91

ROCO:6891 vs VRTX, REGN, RVMD: Days Payable Comparison

For the Biotechnology subindustry, Locus Cell 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.


Locus Cell Co Days Payable vs Biotechnology Industry

For the Biotechnology industry and Healthcare sector, Locus Cell Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Locus Cell Co's Days Payable falls into.


ROCO:6891
22GF Score
Locus Cell Co Ltd ROCO:6891
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Locus Cell 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.

Locus Cell 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
=( (0.831 + 0.368) / 2 ) / 6.464*365
=0.5995 / 6.464*365
=33.85

Locus Cell 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: Jun. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (0.534 + 0.368) / 2 ) / 5.172*365 / 2
=0.451 / 5.172*365 / 2
=15.91

* 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 15.91 mean?
Locus Cell Co (ROCO:6891) has a Days Payable of 15.91 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 Locus Cell Co and its competitors. This is 96% below median its historical median of 416.78. Over the past decade, Locus Cell Co's Days Payable has ranged from 32.62 to 910.69. According to the industry distribution chart, Locus Cell Co ranks #555 out of 704 companies in the Biotechnology industry, placing it in the top 78.8%.
Is Locus Cell Co's Days Payable too high?
Locus Cell Co's current Days Payable of 15.91 is 96% below median its 10-year median of 416.78. Over the past 10 years, this metric has ranged from a low of 32.62 to a high of 910.69. The Biotechnology industry median Days Payable is 112.83. Locus Cell Co's value of 15.91 is 85.9% below this industry median. Based on the distribution chart, Locus Cell Co ranks #555 out of 704 companies in the Biotechnology industry, which is in the bottom quartile relative to peers. Overall, Locus Cell Co has a GF Score™ of 22/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Locus Cell Co's Days Payable compare to VRTX and REGN?
According to the Biotechnology industry distribution chart, Locus Cell Co ranks #555 out of 704 companies for Days Payable. This places Locus Cell Co in the lower half of its industry. The industry median Days Payable is 112.83. Locus Cell Co's value of 15.91 is 85.9% below this benchmark. Historically, Locus Cell Co's own Days Payable has ranged from 32.62 to 910.69 over the past decade. While the company's 10-year median is 416.78 vs. the industry median of 112.83, Locus Cell Co 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 112.83, based on 704 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. Locus Cell Co's current Days Payable of 15.91 is 85.9% 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 Locus Cell Co and its competitors. For the Biotechnology industry, the median Days Payable is 112.83 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Locus Cell Co's current Days Payable is 15.91, which is 96% below median its own 10-year median of 416.78. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Locus Cell Co stock overvalued right now?
Based on GuruFocus' analysis, Locus Cell Co (ROCO:6891) is currently considered Possible Value Trap. The stock's GF Value™ is NT$778.63, compared to a current price of NT$38.65 — trading 95% below its estimated fair value. The current Days Payable is 15.91, which is 96% below median its 10-year median of 416.78 and 85.9% below the Biotechnology industry median of 112.83. Locus Cell Co's overall GF Score™ is 22/100 with 4 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 Locus Cell Co (ROCO:6891), the current Days Payable is 15.91 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 Locus Cell Co (ROCO:6891) Overvalued in 2026?

Based on GuruFocus' analysis, Locus Cell Co stock appears to be undervalued. The current stock price of NT$38.65 is trading 95% below its estimated GF Value™ of NT$778.63. GuruFocus considers Locus Cell Co to be Possible Value Trap.

Key valuation signals for ROCO:6891:

  • Days Payable: 15.91 (96% below median its 10-year median of 416.78)
  • GF Value™: NT$778.63 vs. price of NT$38.65 (95% below fair value)
  • GF Score™: 22/100 with 4 warning signs
  • Industry Position: 85.9% below the Biotechnology median (#555 of 704)

No single metric tells the full story. See the ROCO:6891 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Locus Cell Co Business Description

Address Xintai 5th Road, 19th FLoor.-12, No.97, Section 1, Xizhi District, New Taipei, TWN
Locus Cell Co Ltd focuses on contract development and manufacturing services for cell therapy-related products.
22GF Score

Get the complete analysis for ROCO:6891

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

NT$38.65
Price
NT$778.63
GF Value