New Smart Technology Co (ROCO:7825) Days Payable: 127.72 (As of Dec. 2025) — 14% Above Median

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ROCO:7825 New Smart Technology Co Ltd ROCO:7825
23 GF Score
Price NT$73.80
! 1 Warning Sign
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What is New Smart Technology Co Days Payable?

New Smart Technology Co ROCO:7825 -1.20% 23 Days Payable is 127.72 as of Dec. 2025, which is 14% above its 10-year median of 112.12. GuruFocus rates ROCO:7825 with a GF Score™ of 23/100. The stock has 1 warning sign investors should review. Among 2,608 Software companies, New Smart Technology Co ranks better than 70.28% on this metric.

New Smart Technology Co's average Accounts Payable for the six months ended in Dec. 2025 was NT$61.6 Mil. New Smart Technology Co's Cost of Goods Sold for the six months ended in Dec. 2025 was NT$88.1 Mil. Hence, New Smart Technology Co's Days Payable for the six months ended in Dec. 2025 was 127.72.

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

ROCO:7825' s Days Payable Range Over the Past 10 Years
Min: 59.25   Med: 112.12   Max: 203.69
Current: 106.13

During the past 3 years, New Smart Technology Co's highest Days Payable was 203.69. The lowest was 59.25. And the median was 112.12.

ROCO:7825's Days Payable is ranked better than
70.28% of 2608 companies
in the Software industry
Industry Median: 52.785 vs ROCO:7825: 106.13

New Smart Technology Co's Days Payable increased from Dec. 2024 (52.55) to Dec. 2025 (127.72). It may suggest that New Smart Technology Co delayed paying its suppliers.


New Smart Technology Co Days Payable Historical Data

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The historical data trend for New Smart Technology 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.

New Smart Technology Co Days Payable Chart

New Smart Technology Co Annual Data
Trend Dec23 Dec24 Dec25
Days Payable
203.69 112.12 59.25

New Smart Technology Co Semi-Annual Data
Dec23 Jun24 Dec24 Jun25 Dec25
Days Payable 0.00 306.91 52.55 131.55 127.72

ROCO:7825 vs MSFT, ORCL, PLTR: Days Payable Comparison

For the Software - Infrastructure subindustry, New Smart Technology 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.


New Smart Technology Co Days Payable vs Software Industry

For the Software industry and Technology sector, New Smart Technology Co's Days Payable distribution charts can be found below:

* The bar in red indicates where New Smart Technology Co's Days Payable falls into.


ROCO:7825
23GF Score
New Smart Technology Co Ltd ROCO:7825
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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New Smart Technology 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.

New Smart Technology 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
=( (24.8 + 30.318) / 2 ) / 169.767*365
=27.559 / 169.767*365
=59.25

New Smart Technology 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
=( (92.967 + 30.318) / 2 ) / 88.079*365 / 2
=61.6425 / 88.079*365 / 2
=127.72

* 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 127.72 mean?
New Smart Technology Co (ROCO:7825) has a Days Payable of 127.72 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 New Smart Technology Co and its competitors. This is 14% above median its historical median of 112.12. Over the past decade, New Smart Technology Co's Days Payable has ranged from 59.25 to 203.69. According to the industry distribution chart, New Smart Technology Co ranks #775 out of 2608 companies in the Software industry, placing it in the top 29.7%.
Is New Smart Technology Co's Days Payable too high?
New Smart Technology Co's current Days Payable of 127.72 is 14% above median its 10-year median of 112.12. Over the past 10 years, this metric has ranged from a low of 59.25 to a high of 203.69. The Software industry median Days Payable is 52.79. New Smart Technology Co's value of 127.72 is 142% above this industry median. Based on the distribution chart, New Smart Technology Co ranks #775 out of 2608 companies in the Software industry, which is above the industry midpoint. Overall, New Smart Technology Co has a GF Score™ of 23/100, reflecting its overall financial health beyond just this single metric.
How does New Smart Technology Co's Days Payable compare to MSFT and ORCL?
According to the Software industry distribution chart, New Smart Technology Co ranks #775 out of 2608 companies for Days Payable. This puts New Smart Technology Co in the upper half of its industry. The industry median Days Payable is 52.79. New Smart Technology Co's value of 127.72 is 142% above this benchmark. Historically, New Smart Technology Co's own Days Payable has ranged from 59.25 to 203.69 over the past decade. While the company's 10-year median is 112.12 vs. the industry median of 52.79, New Smart Technology Co has consistently been above 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 52.79, 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. New Smart Technology Co's current Days Payable of 127.72 is 142% above 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 New Smart Technology Co and its competitors. For the Software industry, the median Days Payable is 52.79 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. New Smart Technology Co's current Days Payable is 127.72, which is 14% above median its own 10-year median of 112.12. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is New Smart Technology Co stock overvalued right now?
New Smart Technology Co (ROCO:7825) has a current Days Payable of 127.72. The current Days Payable is 127.72, which is 14% above median its 10-year median of 112.12 and 142% above the Software industry median of 52.79. New Smart Technology Co's overall GF Score™ is 23/100 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 New Smart Technology Co (ROCO:7825), the current Days Payable is 127.72 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.

New Smart Technology Co Business Description

Address No. 67, Zhouzi Street, 10th Floor, Neihu District, Taipei City, TWN, 11493
New Smart Technology Co Ltd focuses on researching and developing optical imaging technologies, encompassing optical products, automotive electronics, automation equipment, technical solutions, and consulting services. Its products include AI Algorithms, Image quality test system, Optical image detection system, AA optical active precision alignment system, and Smart Manufacturing System Software.
23GF Score

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NT$73.80
Price