1 Production Film Co (ROCO:8458) Days Payable: 41.25 (As of Dec. 2025) — 14% Above Median


ROCO:8458 1 Production Film Co ROCO:8458
65 GF Score
Price NT$15.00
GF Value NT$16.83
Valuation Modestly Undervalued
! 3 Warning Signs
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What is 1 Production Film Co Days Payable?

1 Production Film Co ROCO:8458 -3.54% 65 Days Payable is 41.25 as of Dec. 2025, which is 14% above its 10-year median of 36.19. GuruFocus rates ROCO:8458 with a GF Score™ of 65/100 and a GF Value™ of NT$16.83 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 912 Media - Diversified companies, 1 Production Film Co ranks worse than 68.2% on this metric.

1 Production Film Co's average Accounts Payable for the six months ended in Dec. 2025 was NT$4.26 Mil. 1 Production Film Co's Cost of Goods Sold for the six months ended in Dec. 2025 was NT$18.84 Mil. Hence, 1 Production Film Co's Days Payable for the six months ended in Dec. 2025 was 41.25.

The historical rank and industry rank for 1 Production Film Co's Days Payable or its related term are showing as below:

ROCO:8458' s Days Payable Range Over the Past 10 Years
Min: 4.77   Med: 36.19   Max: 126.28
Current: 46.63

During the past 13 years, 1 Production Film Co's highest Days Payable was 126.28. The lowest was 4.77. And the median was 36.19.

ROCO:8458's Days Payable is ranked worse than
68.2% of 912 companies
in the Media - Diversified industry
Industry Median: 84.02 vs ROCO:8458: 46.63

1 Production Film Co's Days Payable declined from Dec. 2024 (43.52) to Dec. 2025 (41.25). It may suggest that 1 Production Film Co accelerated paying its suppliers.


1 Production Film Co Days Payable Historical Data

* Premium members only.

The historical data trend for 1 Production Film 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.

1 Production Film Co Days Payable Chart

1 Production Film 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 126.28 54.61 22.86 36.01 51.06

1 Production Film Co Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 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 17.78 38.88 43.52 47.85 41.25

ROCO:8458 vs NFLX, DIS, WBD: Days Payable Comparison

For the Entertainment subindustry, 1 Production Film 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.


1 Production Film Co Days Payable vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, 1 Production Film Co's Days Payable distribution charts can be found below:

* The bar in red indicates where 1 Production Film Co's Days Payable falls into.


ROCO:8458
65GF Score
1 Production Film Co ROCO:8458
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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1 Production Film 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.

1 Production Film 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
=( (5.351 + 4.772) / 2 ) / 36.182*365
=5.0615 / 36.182*365
=51.06

1 Production Film 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
=( (3.743 + 4.772) / 2 ) / 18.838*365 / 2
=4.2575 / 18.838*365 / 2
=41.25

* 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 41.25 mean?
1 Production Film Co (ROCO:8458) has a Days Payable of 41.25 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 1 Production Film Co and its competitors. This is 14% above median its historical median of 36.19. Over the past decade, 1 Production Film Co's Days Payable has ranged from 4.77 to 126.28. According to the industry distribution chart, 1 Production Film Co ranks #622 out of 912 companies in the Media - Diversified industry, placing it in the top 68.2%.
Is 1 Production Film Co's Days Payable too high?
1 Production Film Co's current Days Payable of 41.25 is 14% above median its 10-year median of 36.19. Over the past 10 years, this metric has ranged from a low of 4.77 to a high of 126.28. The Media - Diversified industry median Days Payable is 84.02. 1 Production Film Co's value of 41.25 is 50.9% below this industry median. Based on the distribution chart, 1 Production Film Co ranks #622 out of 912 companies in the Media - Diversified industry, which is below the industry midpoint. Overall, 1 Production Film Co has a GF Score™ of 65/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does 1 Production Film Co's Days Payable compare to NFLX and DIS?
According to the Media - Diversified industry distribution chart, 1 Production Film Co ranks #622 out of 912 companies for Days Payable. This places 1 Production Film Co in the lower half of its industry. The industry median Days Payable is 84.02. 1 Production Film Co's value of 41.25 is 50.9% below this benchmark. Historically, 1 Production Film Co's own Days Payable has ranged from 4.77 to 126.28 over the past decade. While the company's 10-year median is 36.19 vs. the industry median of 84.02, 1 Production Film 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 Media - Diversified company?
The median Days Payable among Media - Diversified companies is 84.02, based on 912 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. 1 Production Film Co's current Days Payable of 41.25 is 50.9% 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 1 Production Film Co and its competitors. For the Media - Diversified industry, the median Days Payable is 84.02 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. 1 Production Film Co's current Days Payable is 41.25, which is 14% above median its own 10-year median of 36.19. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is 1 Production Film Co stock overvalued right now?
Based on GuruFocus' analysis, 1 Production Film Co (ROCO:8458) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$16.83, compared to a current price of NT$15.00 — trading 10.9% below its estimated fair value. The current Days Payable is 41.25, which is 14% above median its 10-year median of 36.19 and 50.9% below the Media - Diversified industry median of 84.02. 1 Production Film Co's overall GF Score™ is 65/100 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 1 Production Film Co (ROCO:8458), the current Days Payable is 41.25 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 1 Production Film Co (ROCO:8458) Overvalued in 2026?

Based on GuruFocus' analysis, 1 Production Film Co stock appears to be undervalued. The current stock price of NT$15.00 is trading 10.9% below its estimated GF Value™ of NT$16.83. GuruFocus considers 1 Production Film Co to be Modestly Undervalued.

Key valuation signals for ROCO:8458:

  • Days Payable: 41.25 (14% above median its 10-year median of 36.19)
  • GF Value™: NT$16.83 vs. price of NT$15.00 (10.9% below fair value)
  • GF Score™: 65/100 with 3 warning signs
  • Industry Position: 50.9% below the Media - Diversified median (#622 of 912)

No single metric tells the full story. See the ROCO:8458 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


1 Production Film Co Business Description

Address No. 152, Section 4, Nanjing East Road, 10th Floor, Songshan District, Taipei, TWN, 10401
1 Production Film Co is engaged in developing, producing, investing, and distributing film projects.
65GF Score

Get the complete analysis for ROCO:8458

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

NT$15.00
Price
NT$16.83
GF Value