Roundtop Machinery Industries Co (TPE:1540) Days Payable: 64.23 (As of Dec. 2025) — 17% Above Median


TPE:1540 Roundtop Machinery Industries Co Ltd TPE:1540
85 GF Score
Price NT$22.60
GF Value NT$23.99
Valuation Fairly Valued
! 2 Warning Signs
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What is Roundtop Machinery Industries Co Days Payable?

Roundtop Machinery Industries Co TPE:1540 -0.88% 85 Days Payable is 64.23 as of Dec. 2025, which is 17% above its 10-year median of 55.07. GuruFocus rates TPE:1540 with a GF Score™ of 85/100 and a GF Value™ of NT$23.99 (Fairly Valued). The stock has 2 warning signs investors should review. Among 2,987 Industrial Products companies, Roundtop Machinery Industries Co ranks worse than 64.31% on this metric.

Roundtop Machinery Industries Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$39.4 Mil. Roundtop Machinery Industries Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$56.0 Mil. Hence, Roundtop Machinery Industries Co's Days Payable for the three months ended in Dec. 2025 was 64.23.

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

TPE:1540' s Days Payable Range Over the Past 10 Years
Min: 45.04   Med: 55.07   Max: 68.69
Current: 56.8

During the past 13 years, Roundtop Machinery Industries Co's highest Days Payable was 68.69. The lowest was 45.04. And the median was 55.07.

TPE:1540's Days Payable is ranked worse than
64.31% of 2987 companies
in the Industrial Products industry
Industry Median: 78.05 vs TPE:1540: 56.80

Roundtop Machinery Industries Co's Days Payable declined from Dec. 2024 (113.58) to Dec. 2025 (64.23). It may suggest that Roundtop Machinery Industries Co accelerated paying its suppliers.


Roundtop Machinery Industries Co Days Payable Related Terms


Roundtop Machinery Industries Co Days Payable Historical Data

* Premium members only.

The historical data trend for Roundtop Machinery Industries 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.

Roundtop Machinery Industries Co Days Payable Chart

Roundtop Machinery Industries 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 64.08 53.38 45.67 68.69 56.76

Roundtop Machinery Industries 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 113.58 73.40 50.84 44.59 64.23

TPE:1540 vs GEV, ETN, PH: Days Payable Comparison

For the Specialty Industrial Machinery subindustry, Roundtop Machinery Industries 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.


Roundtop Machinery Industries Co Days Payable vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Roundtop Machinery Industries Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Roundtop Machinery Industries Co's Days Payable falls into.


TPE:1540
85GF Score
Roundtop Machinery Industries Co Ltd TPE:1540
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Roundtop Machinery Industries 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.

Roundtop Machinery Industries 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
=( (67.222 + 34.598) / 2 ) / 327.409*365
=50.91 / 327.409*365
=56.76

Roundtop Machinery Industries 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
=( (44.177 + 34.598) / 2 ) / 55.956*365 / 4
=39.3875 / 55.956*365 / 4
=64.23

* 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 64.23 mean?
Roundtop Machinery Industries Co (TPE:1540) has a Days Payable of 64.23 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 Roundtop Machinery Industries Co and its competitors. This is 17% above median its historical median of 55.07. Over the past decade, Roundtop Machinery Industries Co's Days Payable has ranged from 45.04 to 68.69. According to the industry distribution chart, Roundtop Machinery Industries Co ranks #1921 out of 2987 companies in the Industrial Products industry, placing it in the top 64.3%.
Is Roundtop Machinery Industries Co's Days Payable too high?
Roundtop Machinery Industries Co's current Days Payable of 64.23 is 17% above median its 10-year median of 55.07. Over the past 10 years, this metric has ranged from a low of 45.04 to a high of 68.69. The Industrial Products industry median Days Payable is 78.05. Roundtop Machinery Industries Co's value of 64.23 is 17.7% below this industry median. Based on the distribution chart, Roundtop Machinery Industries Co ranks #1921 out of 2987 companies in the Industrial Products industry, which is below the industry midpoint. Overall, Roundtop Machinery Industries Co has a GF Score™ of 85/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Roundtop Machinery Industries Co's Days Payable compare to GEV and ETN?
According to the Industrial Products industry distribution chart, Roundtop Machinery Industries Co ranks #1921 out of 2987 companies for Days Payable. This places Roundtop Machinery Industries Co in the lower half of its industry. The industry median Days Payable is 78.05. Roundtop Machinery Industries Co's value of 64.23 is 17.7% below this benchmark. Historically, Roundtop Machinery Industries Co's own Days Payable has ranged from 45.04 to 68.69 over the past decade. While the company's 10-year median is 55.07 vs. the industry median of 78.05, Roundtop Machinery Industries 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 Industrial Products company?
The median Days Payable among Industrial Products companies is 78.05, based on 2,987 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. Roundtop Machinery Industries Co's current Days Payable of 64.23 is 17.7% 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 Roundtop Machinery Industries Co and its competitors. For the Industrial Products industry, the median Days Payable is 78.05 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Roundtop Machinery Industries Co's current Days Payable is 64.23, which is 17% above median its own 10-year median of 55.07. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Roundtop Machinery Industries Co stock overvalued right now?
Based on GuruFocus' analysis, Roundtop Machinery Industries Co (TPE:1540) is currently considered Fairly Valued. The stock's GF Value™ is NT$23.99, compared to a current price of NT$22.60 — trading 5.8% below its estimated fair value. The current Days Payable is 64.23, which is 17% above median its 10-year median of 55.07 and 17.7% below the Industrial Products industry median of 78.05. Roundtop Machinery Industries Co's overall GF Score™ is 85/100 with 2 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 Roundtop Machinery Industries Co (TPE:1540), the current Days Payable is 64.23 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 Roundtop Machinery Industries Co (TPE:1540) Overvalued in 2026?

Based on GuruFocus' analysis, Roundtop Machinery Industries Co stock appears to be undervalued. The current stock price of NT$22.60 is trading 5.8% below its estimated GF Value™ of NT$23.99. GuruFocus considers Roundtop Machinery Industries Co to be Fairly Valued.

Key valuation signals for TPE:1540:

  • Days Payable: 64.23 (17% above median its 10-year median of 55.07)
  • GF Value™: NT$23.99 vs. price of NT$22.60 (5.8% below fair value)
  • GF Score™: 85/100 with 2 warning signs
  • Industry Position: 17.7% below the Industrial Products median (#1921 of 2987)

No single metric tells the full story. See the TPE:1540 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Roundtop Machinery Industries Co Business Description

Address No. 1056, Zhongshan Road, Shengang District, Taichung City, TWN, 42952
Roundtop Machinery Industries Co Ltd is mainly engaged in the manufacturing and selling of machine tools, including milling machines, CNC milling machines, lathes, CNC lathes, various cutting centers, plastic machines, and spare parts. Geographically, the company generates the majority of its revenue from Asia and the rest from the Americas, Europe, and other regions.
85GF Score

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

NT$22.60
Price
NT$23.99
GF Value