Samebest Co (ROCO:8489) Days Payable: 3.42 (As of Dec. 2025) — Near Median


ROCO:8489 Samebest Co Ltd ROCO:8489
54 GF Score
Price NT$21.85
GF Value NT$41.00
Valuation Possible Value Trap
! 9 Warning Signs
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What is Samebest Co Days Payable?

Samebest Co ROCO:8489 -0.23% 54 Days Payable is 3.42 as of Dec. 2025, which is 6% below its 10-year median of 3.62. GuruFocus rates ROCO:8489 with a GF Score™ of 54/100 and a GF Value™ of NT$41.00 (Possible Value Trap). The stock has 9 warning signs investors should review. Among 209 Education companies, Samebest Co ranks worse than 94.26% on this metric.

Samebest Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$8 Mil. Samebest Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$208 Mil. Hence, Samebest Co's Days Payable for the three months ended in Dec. 2025 was 3.42.

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

ROCO:8489' s Days Payable Range Over the Past 10 Years
Min: 1.01   Med: 3.62   Max: 54.13
Current: 2.41

During the past 13 years, Samebest Co's highest Days Payable was 54.13. The lowest was 1.01. And the median was 3.62.

ROCO:8489's Days Payable is ranked worse than
94.26% of 209 companies
in the Education industry
Industry Median: 35.72 vs ROCO:8489: 2.41

Samebest Co's Days Payable increased from Dec. 2024 (1.65) to Dec. 2025 (3.42). It may suggest that Samebest Co delayed paying its suppliers.


Samebest Co Days Payable Historical Data

* Premium members only.

The historical data trend for Samebest 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.

Samebest Co Days Payable Chart

Samebest 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 2.66 54.13 1.01 1.30 4.40

Samebest 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 1.65 1.44 1.24 1.07 3.42

ROCO:8489 vs EDU, TAL, LAUR: Days Payable Comparison

For the Education & Training Services subindustry, Samebest 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.


Samebest Co Days Payable vs Education Industry

For the Education industry and Consumer Defensive sector, Samebest Co's Days Payable distribution charts can be found below:

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


ROCO:8489
54GF Score
Samebest Co Ltd ROCO:8489
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Samebest 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.

Samebest 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
=( (2.569 + 13.708) / 2 ) / 675.258*365
=8.1385 / 675.258*365
=4.40

Samebest 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
=( (1.893 + 13.708) / 2 ) / 208.411*365 / 4
=7.8005 / 208.411*365 / 4
=3.42

* 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 3.42 mean?
Samebest Co (ROCO:8489) has a Days Payable of 3.42 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 Samebest Co and its competitors. This is near median its historical median of 3.62. Over the past decade, Samebest Co's Days Payable has ranged from 1.01 to 54.13. According to the industry distribution chart, Samebest Co ranks #197 out of 209 companies in the Education industry, placing it in the top 94.3%.
Is Samebest Co's Days Payable too high?
Samebest Co's current Days Payable of 3.42 is near median its 10-year median of 3.62. Over the past 10 years, this metric has ranged from a low of 1.01 to a high of 54.13. The Education industry median Days Payable is 35.72. Samebest Co's value of 3.42 is 90.4% below this industry median. Based on the distribution chart, Samebest Co ranks #197 out of 209 companies in the Education industry, which is in the bottom quartile relative to peers. Overall, Samebest Co has a GF Score™ of 54/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Samebest Co's Days Payable compare to EDU and TAL?
According to the Education industry distribution chart, Samebest Co ranks #197 out of 209 companies for Days Payable. This places Samebest Co in the lower half of its industry. The industry median Days Payable is 35.72. Samebest Co's value of 3.42 is 90.4% below this benchmark. Historically, Samebest Co's own Days Payable has ranged from 1.01 to 54.13 over the past decade. While the company's 10-year median is 3.62 vs. the industry median of 35.72, Samebest 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 an Education company?
The median Days Payable among Education companies is 35.72, based on 209 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. Samebest Co's current Days Payable of 3.42 is 90.4% 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 Samebest Co and its competitors. For the Education industry, the median Days Payable is 35.72 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Samebest Co's current Days Payable is 3.42, which is near median its own 10-year median of 3.62. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Samebest Co stock overvalued right now?
Based on GuruFocus' analysis, Samebest Co (ROCO:8489) is currently considered Possible Value Trap. The stock's GF Value™ is NT$41.00, compared to a current price of NT$21.85 — trading 46.7% below its estimated fair value. The current Days Payable is 3.42, which is near median its 10-year median of 3.62 and 90.4% below the Education industry median of 35.72. Samebest Co's overall GF Score™ is 54/100 with 9 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 Samebest Co (ROCO:8489), the current Days Payable is 3.42 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 Samebest Co (ROCO:8489) Overvalued in 2026?

Based on GuruFocus' analysis, Samebest Co stock appears to be undervalued. The current stock price of NT$21.85 is trading 46.7% below its estimated GF Value™ of NT$41.00. GuruFocus considers Samebest Co to be Possible Value Trap.

Key valuation signals for ROCO:8489:

  • Days Payable: 3.42 (near median its 10-year median of 3.62)
  • GF Value™: NT$41.00 vs. price of NT$21.85 (46.7% below fair value)
  • GF Score™: 54/100 with 9 warning signs
  • Industry Position: 90.4% below the Education median (#197 of 209)

No single metric tells the full story. See the ROCO:8489 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Samebest Co Business Description

Address Chongzhong Road, Lane 609, Section 5, 5th Floor, No. 2, Sanchong District, New Taipei, TWN
Samebest Co Ltd is an e-learning company. It creates new patterns of learning. Its products include King Studies, Wang Pre-enrollment, The M Riders cloud classroom, and Wang Yi. The company operates in the Chinese cloud learning service industry.
54GF Score

Get the complete analysis for ROCO:8489

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

NT$21.85
Price
NT$41.00
GF Value