Johnson Fine Chemical Co (ROCO:7763) Days Payable: 39.14 (As of Dec. 2025) — 26% Above Median


ROCO:7763 Johnson Fine Chemical Co Ltd ROCO:7763
26 GF Score
Price NT$163.00
! 1 Warning Sign
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What is Johnson Fine Chemical Co Days Payable?

Johnson Fine Chemical Co ROCO:7763 26 Days Payable is 39.14 as of Dec. 2025, which is 26% above its 10-year median of 30.95. GuruFocus rates ROCO:7763 with a GF Score™ of 26/100. The stock has 1 warning sign investors should review. Among 1,552 Chemicals companies, Johnson Fine Chemical Co ranks worse than 71.97% on this metric.

Johnson Fine Chemical Co's average Accounts Payable for the six months ended in Dec. 2025 was NT$59 Mil. Johnson Fine Chemical Co's Cost of Goods Sold for the six months ended in Dec. 2025 was NT$273 Mil. Hence, Johnson Fine Chemical Co's Days Payable for the six months ended in Dec. 2025 was 39.14.

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

ROCO:7763' s Days Payable Range Over the Past 10 Years
Min: 27.16   Med: 30.95   Max: 37.97
Current: 37.6

During the past 5 years, Johnson Fine Chemical Co's highest Days Payable was 37.97. The lowest was 27.16. And the median was 30.95.

ROCO:7763's Days Payable is ranked worse than
71.97% of 1552 companies
in the Chemicals industry
Industry Median: 59.645 vs ROCO:7763: 37.60

Johnson Fine Chemical Co's Days Payable increased from Dec. 2024 (29.45) to Dec. 2025 (39.14). It may suggest that Johnson Fine Chemical Co delayed paying its suppliers.


Johnson Fine Chemical Co Days Payable Historical Data

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The historical data trend for Johnson Fine Chemical 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.

Johnson Fine Chemical Co Days Payable Chart

Johnson Fine Chemical Co Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
33.32 28.67 27.16 30.95 37.97

Johnson Fine Chemical Co Semi-Annual Data
Dec21 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Days Payable Get a 7-Day Free Trial 21.91 29.10 29.45 35.99 39.14

ROCO:7763 vs LIN, SHW, ECL: Days Payable Comparison

For the Specialty Chemicals subindustry, Johnson Fine Chemical 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.


Johnson Fine Chemical Co Days Payable vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Johnson Fine Chemical Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Johnson Fine Chemical Co's Days Payable falls into.


ROCO:7763
26GF Score
Johnson Fine Chemical Co Ltd ROCO:7763
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Johnson Fine Chemical 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.

Johnson Fine Chemical 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
=( (69.572 + 56.119) / 2 ) / 604.13*365
=62.8455 / 604.13*365
=37.97

Johnson Fine Chemical 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
=( (61.007 + 56.119) / 2 ) / 273.055*365 / 2
=58.563 / 273.055*365 / 2
=39.14

* 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 39.14 mean?
Johnson Fine Chemical Co (ROCO:7763) has a Days Payable of 39.14 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 Johnson Fine Chemical Co and its competitors. This is 26% above median its historical median of 30.95. Over the past decade, Johnson Fine Chemical Co's Days Payable has ranged from 27.16 to 37.97. According to the industry distribution chart, Johnson Fine Chemical Co ranks #1117 out of 1552 companies in the Chemicals industry, placing it in the top 72%.
Is Johnson Fine Chemical Co's Days Payable too high?
Johnson Fine Chemical Co's current Days Payable of 39.14 is 26% above median its 10-year median of 30.95. Over the past 10 years, this metric has ranged from a low of 27.16 to a high of 37.97. The Chemicals industry median Days Payable is 59.65. Johnson Fine Chemical Co's value of 39.14 is 34.4% below this industry median. Based on the distribution chart, Johnson Fine Chemical Co ranks #1117 out of 1552 companies in the Chemicals industry, which is below the industry midpoint. Overall, Johnson Fine Chemical Co has a GF Score™ of 26/100, reflecting its overall financial health beyond just this single metric.
How does Johnson Fine Chemical Co's Days Payable compare to LIN and SHW?
According to the Chemicals industry distribution chart, Johnson Fine Chemical Co ranks #1117 out of 1552 companies for Days Payable. This places Johnson Fine Chemical Co in the lower half of its industry. The industry median Days Payable is 59.65. Johnson Fine Chemical Co's value of 39.14 is 34.4% below this benchmark. Historically, Johnson Fine Chemical Co's own Days Payable has ranged from 27.16 to 37.97 over the past decade. While the company's 10-year median is 30.95 vs. the industry median of 59.65, Johnson Fine Chemical 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 Chemicals company?
The median Days Payable among Chemicals companies is 59.65, based on 1,552 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. Johnson Fine Chemical Co's current Days Payable of 39.14 is 34.4% 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 Johnson Fine Chemical Co and its competitors. For the Chemicals industry, the median Days Payable is 59.65 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Johnson Fine Chemical Co's current Days Payable is 39.14, which is 26% above median its own 10-year median of 30.95. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Johnson Fine Chemical Co stock overvalued right now?
Johnson Fine Chemical Co (ROCO:7763) has a current Days Payable of 39.14. The current Days Payable is 39.14, which is 26% above median its 10-year median of 30.95 and 34.4% below the Chemicals industry median of 59.65. Johnson Fine Chemical Co's overall GF Score™ is 26/100 with 1 warning sign 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 Johnson Fine Chemical Co (ROCO:7763), the current Days Payable is 39.14 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.

Johnson Fine Chemical Co Business Description

Address Road. 33. Taichung Industry Park, No. 14, Taichung City, TWN
Johnson Fine Chemical Co Ltd manufactures amine-based and isocyanate-based hardenders/curing agents for CASE fields (Casting, Adhesive, Sealant, Elastomer), such as MOCA. The group is devoted to developing specialty chemicals including specialty raw materials such as monofunctional isocyanate, 1,5-diisocyanate-naphthalene, dimethylation diamino thouene, etc. Its products are Amine Curing Agent, Isocyanate Curing Agent, Isocyanate Crosslinker, Dehydrating Agent, Cesium Tungsten Oxide, and Coating System.
26GF Score

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NT$163.00
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