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.
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.
ACpay CoROCO:6984 52 Days Payable is 10.59 as of Jun. 2026, which is 27% below its 10-year median of 14.58. GuruFocus rates ROCO:6984 with a GF Score™ of 52/100 and a GF Value™ of NT$26.78 (Possible Value Trap). The stock has 8 warning signs investors should review. Among 2,608 Software companies, ACpay Co ranks worse than 88.54% on this metric.
ACpay Co's average Accounts Payable for the
six
months ended in Jun. 2026 was NT$3.5 Mil. ACpay Co's Cost of Goods Sold for the
six
months ended in Jun. 2026 was NT$60.5 Mil.
Hence, ACpay Co's Days Payable for the
six
months ended in Jun. 2026 was 10.59.
The historical rank and industry rank for ACpay Co's Days Payable or its related term are showing as below:
ROCO:6984'
s Days Payable Range Over the Past 10 Years
Min: 9.94 Med: 14.58 Max: 22.03
Current: 12.21
During the past 6 years, ACpay Co's highest Days Payable was 22.03. The lowest was 9.94. And the median was 14.58.
ROCO:6984's Days Payable is ranked worse than 88.54% of 2608
companies
in the Software industry
Industry Median: 51.715
vs ROCO:6984: 12.21
ACpay Co's Days Payable
declined
from Jun. 2025 (12.74) to Jun. 2026 (10.59).
It may suggest that ACpay Coaccelerated paying its suppliers.
The historical data trend for ACpay 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.
ROCO:6984 vs MSFT, ORCL, PLTR: Days Payable Comparison
For the Software - Infrastructure subindustry, ACpay 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.
ACpay Co Days Payable vs Software Industry
For the Software industry and Technology sector, ACpay Co's Days Payable distribution charts can be found below:
* The bar in red indicates where ACpay Co's Days Payable falls into.
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.
ACpay Co's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as
* 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.
ACpay Co (ROCO:6984) has a Days Payable of 10.59 as of Jun. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on ACpay Co and its competitors. This is 27% below median its historical median of 14.58. Over the past decade, ACpay Co's Days Payable has ranged from 9.94 to 22.03. According to the industry distribution chart, ACpay Co ranks #2309 out of 2608 companies in the Software industry, placing it in the top 88.5%.
Is ACpay Co's Days Payable too high?
ACpay Co's current Days Payable of 10.59 is 27% below median its 10-year median of 14.58. Over the past 10 years, this metric has ranged from a low of 9.94 to a high of 22.03. The Software industry median Days Payable is 51.72. ACpay Co's value of 10.59 is 79.5% below this industry median. Based on the distribution chart, ACpay Co ranks #2309 out of 2608 companies in the Software industry, which is in the bottom quartile relative to peers. Overall, ACpay Co has a GF Score™ of 52/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does ACpay Co's Days Payable compare to MSFT and ORCL?
According to the Software industry distribution chart, ACpay Co ranks #2309 out of 2608 companies for Days Payable. This places ACpay Co in the lower half of its industry. The industry median Days Payable is 51.72. ACpay Co's value of 10.59 is 79.5% below this benchmark. Historically, ACpay Co's own Days Payable has ranged from 9.94 to 22.03 over the past decade. While the company's 10-year median is 14.58 vs. the industry median of 51.72, ACpay 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 Software company?
The median Days Payable among Software companies is 51.72, based on 2,608 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. ACpay Co's current Days Payable of 10.59 is 79.5% 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 ACpay Co and its competitors. For the Software industry, the median Days Payable is 51.72 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ACpay Co's current Days Payable is 10.59, which is 27% below median its own 10-year median of 14.58. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ACpay Co stock overvalued right now?
Based on GuruFocus' analysis, ACpay Co (ROCO:6984) is currently considered Possible Value Trap. The stock's GF Value™ is NT$26.78, compared to a current price of NT$16.70 — trading 37.6% below its estimated fair value. The current Days Payable is 10.59, which is 27% below median its 10-year median of 14.58 and 79.5% below the Software industry median of 51.72. ACpay Co's overall GF Score™ is 52/100 with 8 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 ACpay Co (ROCO:6984), the current Days Payable is 10.59 as of Jun. 2026. 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 ACpay Co (ROCO:6984) Overvalued in 2026?
Based on GuruFocus' analysis, ACpay Co stock appears to be undervalued.
The current stock price of NT$16.70 is trading 37.6% below its estimated GF Value™ of NT$26.78.
GuruFocus considers ACpay Co to be Possible Value Trap.
Key valuation signals for ROCO:6984:
Days Payable: 10.59 (27% below median its 10-year median of 14.58)
GF Value™: NT$26.78 vs. price of NT$16.70 (37.6% below fair value)
Industry Position: 79.5% below the Software median (#2309 of 2608)
No single metric tells the full story. See the ROCO:6984 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
ACpay Co Ltd is a fintech company providing payment and e-commerce solutions. The company provides integrated offline cash flow services by offering Wireless credit card machines, also it has online cash flow method where in they eliminate physical boundaries and create unlimited value.
52GF Score
Get the complete analysis for ROCO:6984
Days Payable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
ROCO:6984 has been successfully added to your 
