Nice Garden Industrial Co (ROCO:7840) Days Payable: 24.73 (As of Dec. 2025) — 27% Below Median

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ROCO:7840 Nice Garden Industrial Co Ltd ROCO:7840
15 GF Score
Price NT$37.00
! 3 Warning Signs
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What is Nice Garden Industrial Co Days Payable?

Nice Garden Industrial Co ROCO:7840 -0.40% 15 Days Payable is 24.73 as of Dec. 2025, which is 27% below its 10-year median of 33.93. GuruFocus rates ROCO:7840 with a GF Score™ of 15/100. The stock has 3 warning signs investors should review. Among 1,892 Consumer Packaged Goods companies, Nice Garden Industrial Co ranks worse than 75.79% on this metric.

Nice Garden Industrial Co's average Accounts Payable for the six months ended in Dec. 2025 was NT$104 Mil. Nice Garden Industrial Co's Cost of Goods Sold for the six months ended in Dec. 2025 was NT$766 Mil. Hence, Nice Garden Industrial Co's Days Payable for the six months ended in Dec. 2025 was 24.73.

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

ROCO:7840' s Days Payable Range Over the Past 10 Years
Min: 26.38   Med: 33.93   Max: 46.89
Current: 26.38

During the past 3 years, Nice Garden Industrial Co's highest Days Payable was 46.89. The lowest was 26.38. And the median was 33.93.

ROCO:7840's Days Payable is ranked worse than
75.79% of 1892 companies
in the Consumer Packaged Goods industry
Industry Median: 44.145 vs ROCO:7840: 26.38

Nice Garden Industrial Co's Days Payable increased from Dec. 2024 (24.26) to Dec. 2025 (24.73). It may suggest that Nice Garden Industrial Co delayed paying its suppliers.


Nice Garden Industrial Co Days Payable Historical Data

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The historical data trend for Nice Garden Industrial 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.

Nice Garden Industrial Co Days Payable Chart

Nice Garden Industrial Co Annual Data
Trend Dec23 Dec24 Dec25
Days Payable
46.89 33.93 26.44

Nice Garden Industrial Co Semi-Annual Data
Dec23 Jun24 Dec24 Jun25 Dec25
Days Payable 0.00 44.21 24.26 28.26 24.73

ROCO:7840 vs ADM, BG, TSN: Days Payable Comparison

For the Farm Products subindustry, Nice Garden Industrial 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.


Nice Garden Industrial Co Days Payable vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Nice Garden Industrial Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Nice Garden Industrial Co's Days Payable falls into.


ROCO:7840
15GF Score
Nice Garden Industrial Co Ltd ROCO:7840
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Nice Garden Industrial 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.

Nice Garden Industrial 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
=( (100.346 + 105.427) / 2 ) / 1420.493*365
=102.8865 / 1420.493*365
=26.44

Nice Garden Industrial 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
=( (102.26 + 105.427) / 2 ) / 766.366*365 / 2
=103.8435 / 766.366*365 / 2
=24.73

* 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 24.73 mean?
Nice Garden Industrial Co (ROCO:7840) has a Days Payable of 24.73 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 Nice Garden Industrial Co and its competitors. This is 27% below median its historical median of 33.93. Over the past decade, Nice Garden Industrial Co's Days Payable has ranged from 26.38 to 46.89. According to the industry distribution chart, Nice Garden Industrial Co ranks #1434 out of 1892 companies in the Consumer Packaged Goods industry, placing it in the top 75.8%.
Is Nice Garden Industrial Co's Days Payable too high?
Nice Garden Industrial Co's current Days Payable of 24.73 is 27% below median its 10-year median of 33.93. Over the past 10 years, this metric has ranged from a low of 26.38 to a high of 46.89. The Consumer Packaged Goods industry median Days Payable is 44.15. Nice Garden Industrial Co's value of 24.73 is 44% below this industry median. Based on the distribution chart, Nice Garden Industrial Co ranks #1434 out of 1892 companies in the Consumer Packaged Goods industry, which is in the bottom quartile relative to peers. Overall, Nice Garden Industrial Co has a GF Score™ of 15/100, reflecting its overall financial health beyond just this single metric.
How does Nice Garden Industrial Co's Days Payable compare to ADM and BG?
According to the Consumer Packaged Goods industry distribution chart, Nice Garden Industrial Co ranks #1434 out of 1892 companies for Days Payable. This places Nice Garden Industrial Co in the lower half of its industry. The industry median Days Payable is 44.15. Nice Garden Industrial Co's value of 24.73 is 44% below this benchmark. Historically, Nice Garden Industrial Co's own Days Payable has ranged from 26.38 to 46.89 over the past decade. While the company's 10-year median is 33.93 vs. the industry median of 44.15, Nice Garden Industrial 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 Consumer Packaged Goods company?
The median Days Payable among Consumer Packaged Goods companies is 44.15, based on 1,892 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. Nice Garden Industrial Co's current Days Payable of 24.73 is 44% 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 Nice Garden Industrial Co and its competitors. For the Consumer Packaged Goods industry, the median Days Payable is 44.15 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Nice Garden Industrial Co's current Days Payable is 24.73, which is 27% below median its own 10-year median of 33.93. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nice Garden Industrial Co stock overvalued right now?
Nice Garden Industrial Co (ROCO:7840) has a current Days Payable of 24.73. The current Days Payable is 24.73, which is 27% below median its 10-year median of 33.93 and 44% below the Consumer Packaged Goods industry median of 44.15. Nice Garden Industrial Co's overall GF Score™ is 15/100 with 3 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 Nice Garden Industrial Co (ROCO:7840), the current Days Payable is 24.73 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.

Nice Garden Industrial Co Business Description

Address No. 146, Songjiang Road, 8th Floor-2, Zhongshan District, Taipei, TWN, 104492
Nice Garden Industrial Co Ltd specializing in animal nutrition, aquaculture, and livestock products.
15GF Score

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

NT$37.00
Price