Jhu Jian Catering Co (ROCO:7723) Days Payable: 26.85 (As of Dec. 2025) — 44% Below Median

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ROCO:7723 Jhu Jian Catering Co Ltd ROCO:7723
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What is Jhu Jian Catering Co Days Payable?

Jhu Jian Catering Co ROCO:7723 +0.24% 10 Days Payable is 26.85 as of Dec. 2025, which is 44% below its 10-year median of 47.76. GuruFocus rates ROCO:7723 with a GF Score™ of 10/100. The stock has 6 warning signs investors should review. Among 352 Restaurants companies, Jhu Jian Catering Co ranks worse than 73.01% on this metric.

Jhu Jian Catering Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$189 Mil. Jhu Jian Catering Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$643 Mil. Hence, Jhu Jian Catering Co's Days Payable for the three months ended in Dec. 2025 was 26.85.

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

ROCO:7723' s Days Payable Range Over the Past 10 Years
Min: 26.02   Med: 47.76   Max: 74.57
Current: 26.02

During the past 5 years, Jhu Jian Catering Co's highest Days Payable was 74.57. The lowest was 26.02. And the median was 47.76.

ROCO:7723's Days Payable is ranked worse than
73.01% of 352 companies
in the Restaurants industry
Industry Median: 35.265 vs ROCO:7723: 26.02

Jhu Jian Catering Co's Days Payable declined from Dec. 2024 (29.65) to Dec. 2025 (26.85). It may suggest that Jhu Jian Catering Co accelerated paying its suppliers.


Jhu Jian Catering Co Days Payable Historical Data

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The historical data trend for Jhu Jian Catering 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.

Jhu Jian Catering Co Days Payable Chart

Jhu Jian Catering Co Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
74.57 57.94 47.76 39.00 31.01

Jhu Jian Catering Co Quarterly Data
Dec21 Dec22 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 29.65 27.24 22.20 22.61 26.85

ROCO:7723 vs MCD, SBUX, YUM: Days Payable Comparison

For the Restaurants subindustry, Jhu Jian Catering 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.


Jhu Jian Catering Co Days Payable vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Jhu Jian Catering Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Jhu Jian Catering Co's Days Payable falls into.


ROCO:7723
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Jhu Jian Catering Co Ltd ROCO:7723
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Jhu Jian Catering 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.

Jhu Jian Catering 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
=( (259.671 + 195.452) / 2 ) / 2678.221*365
=227.5615 / 2678.221*365
=31.01

Jhu Jian Catering 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
=( (182.843 + 195.452) / 2 ) / 642.743*365 / 4
=189.1475 / 642.743*365 / 4
=26.85

* 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 26.85 mean?
Jhu Jian Catering Co (ROCO:7723) has a Days Payable of 26.85 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 Jhu Jian Catering Co and its competitors. This is 44% below median its historical median of 47.76. Over the past decade, Jhu Jian Catering Co's Days Payable has ranged from 26.02 to 74.57. According to the industry distribution chart, Jhu Jian Catering Co ranks #257 out of 352 companies in the Restaurants industry, placing it in the top 73%.
Is Jhu Jian Catering Co's Days Payable too high?
Jhu Jian Catering Co's current Days Payable of 26.85 is 44% below median its 10-year median of 47.76. Over the past 10 years, this metric has ranged from a low of 26.02 to a high of 74.57. The Restaurants industry median Days Payable is 35.27. Jhu Jian Catering Co's value of 26.85 is 23.9% below this industry median. Based on the distribution chart, Jhu Jian Catering Co ranks #257 out of 352 companies in the Restaurants industry, which is below the industry midpoint. Overall, Jhu Jian Catering Co has a GF Score™ of 10/100, reflecting its overall financial health beyond just this single metric.
How does Jhu Jian Catering Co's Days Payable compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Jhu Jian Catering Co ranks #257 out of 352 companies for Days Payable. This places Jhu Jian Catering Co in the lower half of its industry. The industry median Days Payable is 35.27. Jhu Jian Catering Co's value of 26.85 is 23.9% below this benchmark. Historically, Jhu Jian Catering Co's own Days Payable has ranged from 26.02 to 74.57 over the past decade. While the company's 10-year median is 47.76 vs. the industry median of 35.27, Jhu Jian Catering 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 Restaurants company?
The median Days Payable among Restaurants companies is 35.27, based on 352 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. Jhu Jian Catering Co's current Days Payable of 26.85 is 23.9% 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 Jhu Jian Catering Co and its competitors. For the Restaurants industry, the median Days Payable is 35.27 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Jhu Jian Catering Co's current Days Payable is 26.85, which is 44% below median its own 10-year median of 47.76. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Jhu Jian Catering Co stock overvalued right now?
Jhu Jian Catering Co (ROCO:7723) has a current Days Payable of 26.85. The current Days Payable is 26.85, which is 44% below median its 10-year median of 47.76 and 23.9% below the Restaurants industry median of 35.27. Jhu Jian Catering Co's overall GF Score™ is 10/100 with 6 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 Jhu Jian Catering Co (ROCO:7723), the current Days Payable is 26.85 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.

Jhu Jian Catering Co Business Description

Address 4th Floor, No. 455, Chongde 9th Road, Beitun District, Taichung, TWN
Jhu Jian Catering Co Ltd is a company that is a chain catering brand with seafood suppliers, integrating production and sales with Xinfeng Xianhui Aquatic Products to provide a fresh and high-quality seafood supply chain. they choose high-quality and complete food suppliers to provide a variety of selected ingredients that meet food safety standards, Where they combine the concept of "extracting the essence of various ingredients from hundreds of flavors to integrate the characteristics of the ingredients into soups and dishes.
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NT$21.05
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