Aurona Industries (ROCO:8074) Days Payable: 40.50 (As of Dec. 2025) — 13% Above Median

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ROCO:8074 Aurona Industries Inc ROCO:8074
49 GF Score
Price NT$61.50
GF Value NT$23.02
Valuation Significantly Overvalued
! 5 Warning Signs
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What is Aurona Industries Days Payable?

Aurona Industries ROCO:8074 +1.49% 49 Days Payable is 40.50 as of Dec. 2025, which is 13% above its 10-year median of 35.84. GuruFocus rates ROCO:8074 with a GF Score™ of 49/100 and a GF Value™ of NT$23.02 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 2,443 Hardware companies, Aurona Industries ranks worse than 79.21% on this metric.

Aurona Industries's average Accounts Payable for the three months ended in Dec. 2025 was NT$106 Mil. Aurona Industries's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$240 Mil. Hence, Aurona Industries's Days Payable for the three months ended in Dec. 2025 was 40.50.

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

ROCO:8074' s Days Payable Range Over the Past 10 Years
Min: 23   Med: 35.84   Max: 43.02
Current: 38.08

During the past 13 years, Aurona Industries's highest Days Payable was 43.02. The lowest was 23.00. And the median was 35.84.

ROCO:8074's Days Payable is ranked worse than
79.21% of 2443 companies
in the Hardware industry
Industry Median: 69.94 vs ROCO:8074: 38.08

Aurona Industries's Days Payable declined from Dec. 2024 (42.28) to Dec. 2025 (40.50). It may suggest that Aurona Industries accelerated paying its suppliers.


Aurona Industries Days Payable Historical Data

* Premium members only.

The historical data trend for Aurona Industries'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.

Aurona Industries Days Payable Chart

Aurona Industries Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 34.53 36.59 43.02 38.24 37.85

Aurona Industries Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 42.28 39.46 35.49 37.51 40.50

ROCO:8074 vs APH, GLW: Days Payable Comparison

For the Electronic Components subindustry, Aurona Industries'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.


Aurona Industries Days Payable vs Hardware Industry

For the Hardware industry and Technology sector, Aurona Industries's Days Payable distribution charts can be found below:

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


ROCO:8074
49GF Score
Aurona Industries Inc ROCO:8074
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Aurona Industries 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.

Aurona Industries'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
=( (106.372 + 103.615) / 2 ) / 1012.556*365
=104.9935 / 1012.556*365
=37.85

Aurona Industries'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
=( (109.036 + 103.615) / 2 ) / 239.533*365 / 4
=106.3255 / 239.533*365 / 4
=40.50

* 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 40.50 mean?
Aurona Industries (ROCO:8074) has a Days Payable of 40.50 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 Aurona Industries and its competitors. This is 13% above median its historical median of 35.84. Over the past decade, Aurona Industries' Days Payable has ranged from 23.00 to 43.02. According to the industry distribution chart, Aurona Industries ranks #1935 out of 2443 companies in the Hardware industry, placing it in the top 79.2%.
Is Aurona Industries' Days Payable too high?
Aurona Industries' current Days Payable of 40.50 is 13% above median its 10-year median of 35.84. Over the past 10 years, this metric has ranged from a low of 23.00 to a high of 43.02. The Hardware industry median Days Payable is 69.94. Aurona Industries' value of 40.50 is 42.1% below this industry median. Based on the distribution chart, Aurona Industries ranks #1935 out of 2443 companies in the Hardware industry, which is in the bottom quartile relative to peers. Overall, Aurona Industries has a GF Score™ of 49/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Aurona Industries' Days Payable compare to APH and GLW?
According to the Hardware industry distribution chart, Aurona Industries ranks #1935 out of 2443 companies for Days Payable. This places Aurona Industries in the lower half of its industry. The industry median Days Payable is 69.94. Aurona Industries' value of 40.50 is 42.1% below this benchmark. Historically, Aurona Industries' own Days Payable has ranged from 23.00 to 43.02 over the past decade. While the company's 10-year median is 35.84 vs. the industry median of 69.94, Aurona Industries 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 Hardware company?
The median Days Payable among Hardware companies is 69.94, based on 2,443 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. Aurona Industries's current Days Payable of 40.50 is 42.1% 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 Aurona Industries and its competitors. For the Hardware industry, the median Days Payable is 69.94 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Aurona Industries's current Days Payable is 40.50, which is 13% above median its own 10-year median of 35.84. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Aurona Industries stock overvalued right now?
Based on GuruFocus' analysis, Aurona Industries (ROCO:8074) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$23.02, compared to a current price of NT$61.50 — trading 167.2% above its estimated fair value. The current Days Payable is 40.50, which is 13% above median its 10-year median of 35.84 and 42.1% below the Hardware industry median of 69.94. Aurona Industries' overall GF Score™ is 49/100 with 5 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 Aurona Industries (ROCO:8074), the current Days Payable is 40.50 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.

Is Aurona Industries (ROCO:8074) Overvalued in 2026?

Based on GuruFocus' analysis, Aurona Industries stock appears to be overvalued. The current stock price of NT$61.50 is trading 167.2% above its estimated GF Value™ of NT$23.02. GuruFocus considers Aurona Industries to be Significantly Overvalued.

Key valuation signals for ROCO:8074:

  • Days Payable: 40.50 (13% above median its 10-year median of 35.84)
  • GF Value™: NT$23.02 vs. price of NT$61.50 (167.2% above fair value)
  • GF Score™: 49/100 with 5 warning signs
  • Industry Position: 42.1% below the Hardware median (#1935 of 2443)

No single metric tells the full story. See the ROCO:8074 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Aurona Industries Business Description

Address No 12-27 Lai Guan Liau, Chia Lie Cheng Dist, Tainan Hsien, TWN
Aurona Industries Inc manufactures, processes, and trades in Bakelite, printed circuit boards, insulation materials, and Laminate hard plastic sheets. It supplies the products to high-end PCB and IC Carrier fabricators, and the PCB application includes smartphones, Flash Memory Chip, PBGA and Flip Chip drilling, among others.
49GF Score

Get the complete analysis for ROCO:8074

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

NT$61.50
Price
NT$23.02
GF Value