Bon Fame Co (ROCO:8433) Days Payable: 72.31 (As of Dec. 2025) — Near Median


ROCO:8433 Bon Fame Co Ltd ROCO:8433
79 GF Score
Price NT$52.60
GF Value NT$75.06
Valuation Possible Value Trap
! 7 Warning Signs
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What is Bon Fame Co Days Payable?

Bon Fame Co ROCO:8433 -0.19% 79 Days Payable is 72.31 as of Dec. 2025, which is 4% below its 10-year median of 75.03. GuruFocus rates ROCO:8433 with a GF Score™ of 79/100 and a GF Value™ of NT$75.06 (Possible Value Trap). The stock has 7 warning signs investors should review. Among 1,095 Retail - Cyclical companies, Bon Fame Co ranks better than 69.5% on this metric.

Bon Fame Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$645 Mil. Bon Fame Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$814 Mil. Hence, Bon Fame Co's Days Payable for the three months ended in Dec. 2025 was 72.31.

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

ROCO:8433' s Days Payable Range Over the Past 10 Years
Min: 58.25   Med: 75.03   Max: 94.59
Current: 81.3

During the past 13 years, Bon Fame Co's highest Days Payable was 94.59. The lowest was 58.25. And the median was 75.03.

ROCO:8433's Days Payable is ranked better than
69.5% of 1095 companies
in the Retail - Cyclical industry
Industry Median: 52.33 vs ROCO:8433: 81.30

Bon Fame Co's Days Payable increased from Dec. 2024 (45.24) to Dec. 2025 (72.31). It may suggest that Bon Fame Co delayed paying its suppliers.


Bon Fame Co Days Payable Historical Data

* Premium members only.

The historical data trend for Bon Fame 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.

Bon Fame Co Days Payable Chart

Bon Fame Co 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 75.66 76.39 74.40 80.98 94.59

Bon Fame Co 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 45.24 88.96 81.63 72.59 72.31

ROCO:8433 vs CASY, WSM, DKS: Days Payable Comparison

For the Specialty Retail subindustry, Bon Fame 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.


Bon Fame Co Days Payable vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Bon Fame Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Bon Fame Co's Days Payable falls into.


ROCO:8433
79GF Score
Bon Fame Co Ltd ROCO:8433
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Bon Fame 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.

Bon Fame 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
=( (647.433 + 737.489) / 2 ) / 2672.124*365
=692.461 / 2672.124*365
=94.59

Bon Fame 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: Sep. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (552.739 + 737.489) / 2 ) / 814.059*365 / 4
=645.114 / 814.059*365 / 4
=72.31

* 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 72.31 mean?
Bon Fame Co (ROCO:8433) has a Days Payable of 72.31 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 Bon Fame Co and its competitors. This is near median its historical median of 75.03. Over the past decade, Bon Fame Co's Days Payable has ranged from 58.25 to 94.59. According to the industry distribution chart, Bon Fame Co ranks #334 out of 1095 companies in the Retail - Cyclical industry, placing it in the top 30.5%.
Is Bon Fame Co's Days Payable too high?
Bon Fame Co's current Days Payable of 72.31 is near median its 10-year median of 75.03. Over the past 10 years, this metric has ranged from a low of 58.25 to a high of 94.59. The Retail - Cyclical industry median Days Payable is 52.33. Bon Fame Co's value of 72.31 is 38.2% above this industry median. Based on the distribution chart, Bon Fame Co ranks #334 out of 1095 companies in the Retail - Cyclical industry, which is above the industry midpoint. Overall, Bon Fame Co has a GF Score™ of 79/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Bon Fame Co's Days Payable compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Bon Fame Co ranks #334 out of 1095 companies for Days Payable. This puts Bon Fame Co in the upper half of its industry. The industry median Days Payable is 52.33. Bon Fame Co's value of 72.31 is 38.2% above this benchmark. Historically, Bon Fame Co's own Days Payable has ranged from 58.25 to 94.59 over the past decade. While the company's 10-year median is 75.03 vs. the industry median of 52.33, Bon Fame 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 Retail - Cyclical company?
The median Days Payable among Retail - Cyclical companies is 52.33, based on 1,095 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. Bon Fame Co's current Days Payable of 72.31 is 38.2% 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 Bon Fame Co and its competitors. For the Retail - Cyclical industry, the median Days Payable is 52.33 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Bon Fame Co's current Days Payable is 72.31, which is near median its own 10-year median of 75.03. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bon Fame Co stock overvalued right now?
Based on GuruFocus' analysis, Bon Fame Co (ROCO:8433) is currently considered Possible Value Trap. The stock's GF Value™ is NT$75.06, compared to a current price of NT$52.60 — trading 29.9% below its estimated fair value. The current Days Payable is 72.31, which is near median its 10-year median of 75.03 and 38.2% above the Retail - Cyclical industry median of 52.33. Bon Fame Co's overall GF Score™ is 79/100 with 7 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 Bon Fame Co (ROCO:8433), the current Days Payable is 72.31 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 Bon Fame Co (ROCO:8433) Overvalued in 2026?

Based on GuruFocus' analysis, Bon Fame Co stock appears to be undervalued. The current stock price of NT$52.60 is trading 29.9% below its estimated GF Value™ of NT$75.06. GuruFocus considers Bon Fame Co to be Possible Value Trap.

Key valuation signals for ROCO:8433:

  • Days Payable: 72.31 (near median its 10-year median of 75.03)
  • GF Value™: NT$75.06 vs. price of NT$52.60 (29.9% below fair value)
  • GF Score™: 79/100 with 7 warning signs
  • Industry Position: 38.2% above the Retail - Cyclical median (#334 of 1095)

No single metric tells the full story. See the ROCO:8433 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Bon Fame Co Business Description

Address 5th Floor, No.17, Lane 360, Section 1, Neihu Road, Neihu District, Taipei, TWN, 114
Bon Fame Co Ltd is a Taiwan-based company engaged in the business of fashion hair accessories, hair brushes and combs, fashion costume jewellery, fashion cosmetic bags, and fashion handbags.
79GF Score

Get the complete analysis for ROCO:8433

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

NT$52.60
Price
NT$75.06
GF Value