Beast Kingdom Co (ROCO:6995) Days Payable: 46.33 (As of Dec. 2025) — 13% Below Median

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ROCO:6995 Beast Kingdom Co Ltd ROCO:6995
12 GF Score
Price NT$60.00
! 7 Warning Signs
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What is Beast Kingdom Co Days Payable?

Beast Kingdom Co ROCO:6995 +1.69% 12 Days Payable is 46.33 as of Dec. 2025, which is 13% below its 10-year median of 53.00. GuruFocus rates ROCO:6995 with a GF Score™ of 12/100. The stock has 7 warning signs investors should review. Among 1,099 Retail - Cyclical companies, Beast Kingdom Co ranks worse than 50.05% on this metric.

Beast Kingdom Co's average Accounts Payable for the six months ended in Dec. 2025 was NT$114 Mil. Beast Kingdom Co's Cost of Goods Sold for the six months ended in Dec. 2025 was NT$450 Mil. Hence, Beast Kingdom Co's Days Payable for the six months ended in Dec. 2025 was 46.33.

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

ROCO:6995' s Days Payable Range Over the Past 10 Years
Min: 46.19   Med: 53   Max: 70.43
Current: 51.53

During the past 5 years, Beast Kingdom Co's highest Days Payable was 70.43. The lowest was 46.19. And the median was 53.00.

ROCO:6995's Days Payable is ranked worse than
50.05% of 1099 companies
in the Retail - Cyclical industry
Industry Median: 51.53 vs ROCO:6995: 51.53

Beast Kingdom Co's Days Payable declined from Dec. 2024 (52.11) to Dec. 2025 (46.33). It may suggest that Beast Kingdom Co accelerated paying its suppliers.


Beast Kingdom Co Days Payable Historical Data

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The historical data trend for Beast Kingdom 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.

Beast Kingdom Co Days Payable Chart

Beast Kingdom Co Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
70.43 53.00 46.19 48.36 53.73

Beast Kingdom Co Semi-Annual Data
Dec21 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Days Payable Get a 7-Day Free Trial 47.09 54.04 52.11 54.88 46.33

ROCO:6995 vs CASY, WSM, DKS: Days Payable Comparison

For the Specialty Retail subindustry, Beast Kingdom 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.


Beast Kingdom Co Days Payable vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Beast Kingdom Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Beast Kingdom Co's Days Payable falls into.


ROCO:6995
12GF Score
Beast Kingdom Co Ltd ROCO:6995
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Beast Kingdom 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.

Beast Kingdom 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
=( (138.212 + 116.829) / 2 ) / 866.327*365
=127.5205 / 866.327*365
=53.73

Beast Kingdom 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
=( (111.886 + 116.829) / 2 ) / 450.452*365 / 2
=114.3575 / 450.452*365 / 2
=46.33

* 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 46.33 mean?
Beast Kingdom Co (ROCO:6995) has a Days Payable of 46.33 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 Beast Kingdom Co and its competitors. This is 13% below median its historical median of 53.00. Over the past decade, Beast Kingdom Co's Days Payable has ranged from 46.19 to 70.43. According to the industry distribution chart, Beast Kingdom Co ranks #550 out of 1099 companies in the Retail - Cyclical industry, placing it in the top 50%.
Is Beast Kingdom Co's Days Payable too high?
Beast Kingdom Co's current Days Payable of 46.33 is 13% below median its 10-year median of 53.00. Over the past 10 years, this metric has ranged from a low of 46.19 to a high of 70.43. The Retail - Cyclical industry median Days Payable is 51.53. Beast Kingdom Co's value of 46.33 is 10.1% below this industry median. Based on the distribution chart, Beast Kingdom Co ranks #550 out of 1099 companies in the Retail - Cyclical industry, which is above the industry midpoint. Overall, Beast Kingdom Co has a GF Score™ of 12/100, reflecting its overall financial health beyond just this single metric.
How does Beast Kingdom Co's Days Payable compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Beast Kingdom Co ranks #550 out of 1099 companies for Days Payable. This puts Beast Kingdom Co in the upper half of its industry. The industry median Days Payable is 51.53. Beast Kingdom Co's value of 46.33 is 10.1% below this benchmark. Historically, Beast Kingdom Co's own Days Payable has ranged from 46.19 to 70.43 over the past decade. While the company's 10-year median is 53.00 vs. the industry median of 51.53, Beast Kingdom 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 Retail - Cyclical company?
The median Days Payable among Retail - Cyclical companies is 51.53, based on 1,099 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. Beast Kingdom Co's current Days Payable of 46.33 is 10.1% 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 Beast Kingdom Co and its competitors. For the Retail - Cyclical industry, the median Days Payable is 51.53 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Beast Kingdom Co's current Days Payable is 46.33, which is 13% below median its own 10-year median of 53.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Beast Kingdom Co stock overvalued right now?
Beast Kingdom Co (ROCO:6995) has a current Days Payable of 46.33. The current Days Payable is 46.33, which is 13% below median its 10-year median of 53.00 and 10.1% below the Retail - Cyclical industry median of 51.53. Beast Kingdom Co's overall GF Score™ is 12/100 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 Beast Kingdom Co (ROCO:6995), the current Days Payable is 46.33 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.

Beast Kingdom Co Business Description

Address Sec. 1, Sanmin Road, 12 Floor, No. 210, Banqiao District, Taipei, TWN, 220340
Beast Kingdom Co Ltd is engaged in selling of American toys and movie products. The brands of the company include Hot Toys, Iron Studios, Pure Arts, Royal Selangor, Sideshow Collectibles, Soap Studio, Square Enix, Star Ace Toys, threezero, Disney, and others.
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Days Payable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

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