Changing Information Technology (ROCO:8272) Days Payable: 51.60 (As of Dec. 2025) — Near Median

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ROCO:8272 Changing Information Technology Inc ROCO:8272
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Price NT$65.50
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What is Changing Information Technology Days Payable?

Changing Information Technology ROCO:8272 +1.39% 50 Days Payable is 51.60 as of Dec. 2025, which is 4% below its 10-year median of 54.01. GuruFocus rates ROCO:8272 with a GF Score™ of 50/100. Among 2,608 Software companies, Changing Information Technology ranks worse than 52.38% on this metric.

Changing Information Technology's average Accounts Payable for the three months ended in Dec. 2025 was NT$20.2 Mil. Changing Information Technology's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$35.8 Mil. Hence, Changing Information Technology's Days Payable for the three months ended in Dec. 2025 was 51.60.

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

ROCO:8272' s Days Payable Range Over the Past 10 Years
Min: 32.32   Med: 54.01   Max: 71.9
Current: 49.78

During the past 7 years, Changing Information Technology's highest Days Payable was 71.90. The lowest was 32.32. And the median was 54.01.

ROCO:8272's Days Payable is ranked worse than
52.38% of 2608 companies
in the Software industry
Industry Median: 52.785 vs ROCO:8272: 49.78

Changing Information Technology's Days Payable increased from Dec. 2024 (49.19) to Dec. 2025 (51.60). It may suggest that Changing Information Technology delayed paying its suppliers.


Changing Information Technology Days Payable Related Terms


Changing Information Technology Days Payable Historical Data

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The historical data trend for Changing Information Technology'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.

Changing Information Technology Days Payable Chart

Changing Information Technology Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial 50.94 32.32 57.90 71.90 57.07

Changing Information Technology Quarterly Data
Dec19 Dec20 Dec21 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 49.19 55.83 43.63 42.67 51.60

ROCO:8272 vs MSFT, ORCL, PLTR: Days Payable Comparison

For the Software - Infrastructure subindustry, Changing Information Technology'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.


Changing Information Technology Days Payable vs Software Industry

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

* The bar in red indicates where Changing Information Technology's Days Payable falls into.


ROCO:8272
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Changing Information Technology Inc ROCO:8272
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Changing Information Technology 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.

Changing Information Technology'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
=( (17.39 + 20.661) / 2 ) / 121.677*365
=19.0255 / 121.677*365
=57.07

Changing Information Technology'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
=( (19.786 + 20.661) / 2 ) / 35.766*365 / 4
=20.2235 / 35.766*365 / 4
=51.60

* 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 51.60 mean?
Changing Information Technology (ROCO:8272) has a Days Payable of 51.60 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 Changing Information Technology and its competitors. This is near median its historical median of 54.01. Over the past decade, Changing Information Technology's Days Payable has ranged from 32.32 to 71.90. According to the industry distribution chart, Changing Information Technology ranks #1366 out of 2608 companies in the Software industry, placing it in the top 52.4%.
Is Changing Information Technology's Days Payable too high?
Changing Information Technology's current Days Payable of 51.60 is near median its 10-year median of 54.01. Over the past 10 years, this metric has ranged from a low of 32.32 to a high of 71.90. The Software industry median Days Payable is 52.79. Changing Information Technology's value of 51.60 is 2.2% below this industry median. Based on the distribution chart, Changing Information Technology ranks #1366 out of 2608 companies in the Software industry, which is below the industry midpoint. Overall, Changing Information Technology has a GF Score™ of 50/100, reflecting its overall financial health beyond just this single metric.
How does Changing Information Technology's Days Payable compare to MSFT and ORCL?
According to the Software industry distribution chart, Changing Information Technology ranks #1366 out of 2608 companies for Days Payable. This places Changing Information Technology in the lower half of its industry. The industry median Days Payable is 52.79. Changing Information Technology's value of 51.60 is 2.2% below this benchmark. Historically, Changing Information Technology's own Days Payable has ranged from 32.32 to 71.90 over the past decade. While the company's 10-year median is 54.01 vs. the industry median of 52.79, Changing Information Technology 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 2,608 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. Changing Information Technology's current Days Payable of 51.60 is 2.2% 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 Changing Information Technology 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. Changing Information Technology's current Days Payable is 51.60, which is near median its own 10-year median of 54.01. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Changing Information Technology stock overvalued right now?
Changing Information Technology (ROCO:8272) has a current Days Payable of 51.60. The current Days Payable is 51.60, which is near median its 10-year median of 54.01 and 2.2% below the Software industry median of 52.79. Changing Information Technology's overall GF Score™ is 50/100. 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 Changing Information Technology (ROCO:8272), the current Days Payable is 51.60 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.

Changing Information Technology Business Description

Address 2nd Floor, 48 Park Ave.2, Hsinchu Science Park, Hsinchu, TWN, 30844
Changing Information Technology Inc principally engages in information software services, data processing services, electronic information supply services, and the research, development, production, manufacturing, and sales of various types of media, internet, image application, and text recognition application software and systems. The Company's reportable operating segment consists of a single department mainly engaged in the research, development, production, manufacture, and sales of information software services, data processing services, electronic information supply services, and packaged software for various media, the Internet, imaging applications, and optical character recognition. The company generates maximum revenue from Taiwan.
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