Xxentria Technology Materials (ROCO:8942) Days Payable: 18.27 (As of Dec. 2025) — 19% Below Median

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ROCO:8942 Xxentria Technology Materials Corp ROCO:8942
72 GF Score
Price NT$38.85
GF Value NT$35.63
Valuation Fairly Valued
! 6 Warning Signs
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What is Xxentria Technology Materials Days Payable?

Xxentria Technology Materials ROCO:8942 -0.26% 72 Days Payable is 18.27 as of Dec. 2025, which is 19% below its 10-year median of 22.60. GuruFocus rates ROCO:8942 with a GF Score™ of 72/100 and a GF Value™ of NT$35.63 (Fairly Valued). The stock has 6 warning signs investors should review. Among 1,063 Metals & Mining companies, Xxentria Technology Materials ranks worse than 91.35% on this metric.

Xxentria Technology Materials's average Accounts Payable for the three months ended in Dec. 2025 was NT$105 Mil. Xxentria Technology Materials's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$526 Mil. Hence, Xxentria Technology Materials's Days Payable for the three months ended in Dec. 2025 was 18.27.

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

ROCO:8942' s Days Payable Range Over the Past 10 Years
Min: 17.63   Med: 22.6   Max: 27.81
Current: 19.58

During the past 13 years, Xxentria Technology Materials's highest Days Payable was 27.81. The lowest was 17.63. And the median was 22.60.

ROCO:8942's Days Payable is ranked worse than
91.35% of 1063 companies
in the Metals & Mining industry
Industry Median: 125.6 vs ROCO:8942: 19.58

Xxentria Technology Materials's Days Payable declined from Dec. 2024 (20.58) to Dec. 2025 (18.27). It may suggest that Xxentria Technology Materials accelerated paying its suppliers.


Xxentria Technology Materials Days Payable Historical Data

* Premium members only.

The historical data trend for Xxentria Technology Materials'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.

Xxentria Technology Materials Days Payable Chart

Xxentria Technology Materials 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 24.54 27.81 22.60 22.59 19.88

Xxentria Technology Materials 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 20.58 19.13 18.46 23.35 18.27

ROCO:8942 vs AA, CENX, CSTM: Days Payable Comparison

For the Aluminum subindustry, Xxentria Technology Materials'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.


Xxentria Technology Materials Days Payable vs Metals & Mining Industry

For the Metals & Mining industry and Basic Materials sector, Xxentria Technology Materials's Days Payable distribution charts can be found below:

* The bar in red indicates where Xxentria Technology Materials's Days Payable falls into.


ROCO:8942
72GF Score
Xxentria Technology Materials Corp ROCO:8942
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Xxentria Technology Materials 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.

Xxentria Technology Materials'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
=( (192.732 + 94.415) / 2 ) / 2636.361*365
=143.5735 / 2636.361*365
=19.88

Xxentria Technology Materials'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
=( (116.231 + 94.415) / 2 ) / 526.045*365 / 4
=105.323 / 526.045*365 / 4
=18.27

* 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 18.27 mean?
Xxentria Technology Materials (ROCO:8942) has a Days Payable of 18.27 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 Xxentria Technology Materials and its competitors. This is 19% below median its historical median of 22.60. Over the past decade, Xxentria Technology Materials' Days Payable has ranged from 17.63 to 27.81. According to the industry distribution chart, Xxentria Technology Materials ranks #971 out of 1063 companies in the Metals & Mining industry, placing it in the top 91.3%.
Is Xxentria Technology Materials' Days Payable too high?
Xxentria Technology Materials' current Days Payable of 18.27 is 19% below median its 10-year median of 22.60. Over the past 10 years, this metric has ranged from a low of 17.63 to a high of 27.81. The Metals & Mining industry median Days Payable is 125.60. Xxentria Technology Materials' value of 18.27 is 85.5% below this industry median. Based on the distribution chart, Xxentria Technology Materials ranks #971 out of 1063 companies in the Metals & Mining industry, which is in the bottom quartile relative to peers. Overall, Xxentria Technology Materials has a GF Score™ of 72/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Xxentria Technology Materials' Days Payable compare to AA and CENX?
According to the Metals & Mining industry distribution chart, Xxentria Technology Materials ranks #971 out of 1063 companies for Days Payable. This places Xxentria Technology Materials in the lower half of its industry. The industry median Days Payable is 125.60. Xxentria Technology Materials' value of 18.27 is 85.5% below this benchmark. Historically, Xxentria Technology Materials' own Days Payable has ranged from 17.63 to 27.81 over the past decade. While the company's 10-year median is 22.60 vs. the industry median of 125.60, Xxentria Technology Materials 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 Metals & Mining company?
The median Days Payable among Metals & Mining companies is 125.60, based on 1,063 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. Xxentria Technology Materials's current Days Payable of 18.27 is 85.5% 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 Xxentria Technology Materials and its competitors. For the Metals & Mining industry, the median Days Payable is 125.60 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Xxentria Technology Materials's current Days Payable is 18.27, which is 19% below median its own 10-year median of 22.60. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Xxentria Technology Materials stock overvalued right now?
Based on GuruFocus' analysis, Xxentria Technology Materials (ROCO:8942) is currently considered Fairly Valued. The stock's GF Value™ is NT$35.63, compared to a current price of NT$38.85 — trading 9% above its estimated fair value. The current Days Payable is 18.27, which is 19% below median its 10-year median of 22.60 and 85.5% below the Metals & Mining industry median of 125.60. Xxentria Technology Materials' overall GF Score™ is 72/100 with 6 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 Xxentria Technology Materials (ROCO:8942), the current Days Payable is 18.27 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 Xxentria Technology Materials (ROCO:8942) Overvalued in 2026?

Based on GuruFocus' analysis, Xxentria Technology Materials stock appears to be overvalued. The current stock price of NT$38.85 is trading 9% above its estimated GF Value™ of NT$35.63. GuruFocus considers Xxentria Technology Materials to be Fairly Valued.

Key valuation signals for ROCO:8942:

  • Days Payable: 18.27 (19% below median its 10-year median of 22.60)
  • GF Value™: NT$35.63 vs. price of NT$38.85 (9% above fair value)
  • GF Score™: 72/100 with 6 warning signs
  • Industry Position: 85.5% below the Metals & Mining median (#971 of 1063)

No single metric tells the full story. See the ROCO:8942 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Xxentria Technology Materials Business Description

Address No. 16, Lane 10, Zhongshan Road, Rende District, Tainan, TWN, 717
Xxentria Technology Materials Corp is engaged in the manufacturing, processing, import, and export of aluminum composite panels, plastic panels, plastic strips, foamed plastic panels, foamed plastic strips, electronic components, and building materials; processing and assembly of aluminum-plastic composite panels; interior design, surface treatment, heat treatment, and manufacturing and sales of other metal products. It serves the architectural, solar, and transportation sectors. The company's reportable segments are Composite Panels, which generate maximum revenue, Real estates Sales Department, Electronic Commerce Department and All others. Geographically, it derives a substantial part of its revenue from the Americas, and the rest from Asia and other regions.
72GF Score

Get the complete analysis for ROCO:8942

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

NT$38.85
Price
NT$35.63
GF Value