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Ta-Yuan Cogeneration CoROCO:8931 79 Days Payable is 3.23 as of Dec. 2025, which is 67% below its 10-year median of 9.83. GuruFocus rates ROCO:8931 with a GF Score™ of 79/100 and a GF Value™ of NT$47.23 (Modestly Undervalued). The stock has 8 warning signs investors should review. Among 482 Utilities - Regulated companies, Ta-Yuan Cogeneration Co ranks worse than 98.55% on this metric.
* 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.
ROCO:8931 vs NEE, SO, DUK: Days Payable Comparison
For the Utilities - Regulated Electric subindustry, Ta-Yuan Cogeneration 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.
Ta-Yuan Cogeneration Co Days Payable vs Utilities - Regulated Industry
For the Utilities - Regulated industry and Utilities sector, Ta-Yuan Cogeneration Co's Days Payable distribution charts can be found below:
* The bar in red indicates where Ta-Yuan Cogeneration Co's Days Payable falls into.
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.
Ta-Yuan Cogeneration Co's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as
* 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.
Ta-Yuan Cogeneration Co (ROCO:8931) has a Days Payable of 3.23 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 Ta-Yuan Cogeneration Co and its competitors. This is 67% below median its historical median of 9.83. Over the past decade, Ta-Yuan Cogeneration Co's Days Payable has ranged from 5.16 to 16.38. According to the industry distribution chart, Ta-Yuan Cogeneration Co ranks #475 out of 482 companies in the Utilities - Regulated industry, placing it in the top 98.5%.
Is Ta-Yuan Cogeneration Co's Days Payable too high?
Ta-Yuan Cogeneration Co's current Days Payable of 3.23 is 67% below median its 10-year median of 9.83. Over the past 10 years, this metric has ranged from a low of 5.16 to a high of 16.38. The Utilities - Regulated industry median Days Payable is 70.11. Ta-Yuan Cogeneration Co's value of 3.23 is 95.4% below this industry median. Based on the distribution chart, Ta-Yuan Cogeneration Co ranks #475 out of 482 companies in the Utilities - Regulated industry, which is in the bottom quartile relative to peers. Overall, Ta-Yuan Cogeneration Co has a GF Score™ of 79/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Ta-Yuan Cogeneration Co's Days Payable compare to NEE and SO?
According to the Utilities - Regulated industry distribution chart, Ta-Yuan Cogeneration Co ranks #475 out of 482 companies for Days Payable. This places Ta-Yuan Cogeneration Co in the lower half of its industry. The industry median Days Payable is 70.11. Ta-Yuan Cogeneration Co's value of 3.23 is 95.4% below this benchmark. Historically, Ta-Yuan Cogeneration Co's own Days Payable has ranged from 5.16 to 16.38 over the past decade. While the company's 10-year median is 9.83 vs. the industry median of 70.11, Ta-Yuan Cogeneration 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 Utilities - Regulated company?
The median Days Payable among Utilities - Regulated companies is 70.11, based on 482 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. Ta-Yuan Cogeneration Co's current Days Payable of 3.23 is 95.4% 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 Ta-Yuan Cogeneration Co and its competitors. For the Utilities - Regulated industry, the median Days Payable is 70.11 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Ta-Yuan Cogeneration Co's current Days Payable is 3.23, which is 67% below median its own 10-year median of 9.83. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ta-Yuan Cogeneration Co stock overvalued right now?
Based on GuruFocus' analysis, Ta-Yuan Cogeneration Co (ROCO:8931) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$47.23, compared to a current price of NT$42.35 — trading 10.3% below its estimated fair value. The current Days Payable is 3.23, which is 67% below median its 10-year median of 9.83 and 95.4% below the Utilities - Regulated industry median of 70.11. Ta-Yuan Cogeneration Co's overall GF Score™ is 79/100 with 8 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 Ta-Yuan Cogeneration Co (ROCO:8931), the current Days Payable is 3.23 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 Ta-Yuan Cogeneration Co (ROCO:8931) Overvalued in 2026?
Based on GuruFocus' analysis, Ta-Yuan Cogeneration Co stock appears to be undervalued.
The current stock price of NT$42.35 is trading 10.3% below its estimated GF Value™ of NT$47.23.
GuruFocus considers Ta-Yuan Cogeneration Co to be Modestly Undervalued.
Key valuation signals for ROCO:8931:
Days Payable: 3.23 (67% below median its 10-year median of 9.83)
GF Value™: NT$47.23 vs. price of NT$42.35 (10.3% below fair value)
Industry Position: 95.4% below the Utilities - Regulated median (#475 of 482)
No single metric tells the full story. See the ROCO:8931 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Ta-Yuan Cogeneration Co Ltd engages mainly in operating the cogeneration business, operating and repairing equipment, processing waste disposal, managing incinerators, and processing refuse-derived fuel. It is involved in the operation, management, and maintenance of cogeneration plants, as well as waste disposal and incinerator management. Through the development of cogeneration, the company focuses on supplying power to industrial areas and balancing peak and off-peak electricity demand. The company's reportable segments are: Plant of Cogeneration, which generates the maximum revenue, and Plant of Renewable Energy. Geographically, it operates only in Taiwan.
79GF Score
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