Pro360 (ROCO:7839) Days Payable: 47.93 (As of Dec. 2025) — 163% Above Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

ROCO:7839 Pro360 Inc ROCO:7839
26 GF Score
Price NT$43.20
View Full Analysis

What is Pro360 Days Payable?

Pro360 ROCO:7839 -4.95% 26 Days Payable is 47.93 as of Dec. 2025, which is 163% above its 10-year median of 18.20. GuruFocus rates ROCO:7839 with a GF Score™ of 26/100. Among 2,605 Software companies, Pro360 ranks better than 61.27% on this metric.

Pro360's average Accounts Payable for the three months ended in Dec. 2025 was NT$1.93 Mil. Pro360's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$3.67 Mil. Hence, Pro360's Days Payable for the three months ended in Dec. 2025 was 47.93.

The historical rank and industry rank for Pro360's Days Payable or its related term are showing as below:

ROCO:7839' s Days Payable Range Over the Past 10 Years
Min: 6.13   Med: 18.2   Max: 76.79
Current: 76.79

During the past 4 years, Pro360's highest Days Payable was 76.79. The lowest was 6.13. And the median was 18.20.

ROCO:7839's Days Payable is ranked better than
61.27% of 2605 companies
in the Software industry
Industry Median: 52.79 vs ROCO:7839: 76.79

Pro360's Days Payable increased from Sep. 2024 (14.82) to Dec. 2025 (47.93). It may suggest that Pro360 delayed paying its suppliers.


Pro360 Days Payable Historical Data

* Premium members only.

The historical data trend for Pro360'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.

Pro360 Days Payable Chart

Pro360 Annual Data
Trend Dec22 Dec23 Dec24 Dec25
Days Payable
6.13 12.56 23.84 44.57

Pro360 Quarterly Data
Dec22 Dec23 Sep24 Dec24 Jun25 Sep25 Dec25
Days Payable Get a 7-Day Free Trial 14.82 30.03 0.00 27.98 47.93

ROCO:7839 vs UBER, SHOP, CRM: Days Payable Comparison

For the Software - Application subindustry, Pro360'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.


Pro360 Days Payable vs Software Industry

For the Software industry and Technology sector, Pro360's Days Payable distribution charts can be found below:

* The bar in red indicates where Pro360's Days Payable falls into.


ROCO:7839
26GF Score
Pro360 Inc ROCO:7839
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Pro360 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.

Pro360'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
=( (1.357 + 2.566) / 2 ) / 16.062*365
=1.9615 / 16.062*365
=44.57

Pro360'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
=( (1.286 + 2.566) / 2 ) / 3.667*365 / 4
=1.926 / 3.667*365 / 4
=47.93

* 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 47.93 mean?
Pro360 (ROCO:7839) has a Days Payable of 47.93 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 Pro360 and its competitors. This is 163% above median its historical median of 18.20. Over the past decade, Pro360's Days Payable has ranged from 6.13 to 76.79. According to the industry distribution chart, Pro360 ranks #1009 out of 2605 companies in the Software industry, placing it in the top 38.7%.
Is Pro360's Days Payable too high?
Pro360's current Days Payable of 47.93 is 163% above median its 10-year median of 18.20. Over the past 10 years, this metric has ranged from a low of 6.13 to a high of 76.79. The Software industry median Days Payable is 52.79. Pro360's value of 47.93 is 9.2% below this industry median. Based on the distribution chart, Pro360 ranks #1009 out of 2605 companies in the Software industry, which is above the industry midpoint. Overall, Pro360 has a GF Score™ of 26/100, reflecting its overall financial health beyond just this single metric.
How does Pro360's Days Payable compare to UBER and SHOP?
According to the Software industry distribution chart, Pro360 ranks #1009 out of 2605 companies for Days Payable. This puts Pro360 in the upper half of its industry. The industry median Days Payable is 52.79. Pro360's value of 47.93 is 9.2% below this benchmark. Historically, Pro360's own Days Payable has ranged from 6.13 to 76.79 over the past decade. While the company's 10-year median is 18.20 vs. the industry median of 52.79, Pro360 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 52.79, based on 2,605 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. Pro360's current Days Payable of 47.93 is 9.2% 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 Pro360 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. Pro360's current Days Payable is 47.93, which is 163% above median its own 10-year median of 18.20. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pro360 stock overvalued right now?
Pro360 (ROCO:7839) has a current Days Payable of 47.93. The current Days Payable is 47.93, which is 163% above median its 10-year median of 18.20 and 9.2% below the Software industry median of 52.79. Pro360's overall GF Score™ is 26/100. 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 Pro360 (ROCO:7839), the current Days Payable is 47.93 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.

Pro360 Business Description

Address No. 2, Lane. 150, Sec. 5, Xinyi Road, Room no. 2001, 20th Floor.-1, Xinyi District, Taipei, TWN
Pro360 Inc provides open platform for Taiwan's life services and case-taking market. This platform connects various industries in local life, allowing experts in various fields to expand their customer base through the platform, and allowing customers to find experts to solve difficult problems in life or work.
26GF Score

Get the complete analysis for ROCO:7839

Days Payable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$43.20
Price