Aurora (TPE:2373) Days Payable: 55.93 (As of Dec. 2025) — 14% Below Median

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TPE:2373 Aurora Corp TPE:2373
75 GF Score
Price NT$53.30
GF Value NT$62.30
Valuation Modestly Undervalued
! 5 Warning Signs
View Full Analysis

What is Aurora Days Payable?

Aurora TPE:2373 -2.02% 75 Days Payable is 55.93 as of Dec. 2025, which is 14% below its 10-year median of 65.36. GuruFocus rates TPE:2373 with a GF Score™ of 75/100 and a GF Value™ of NT$62.30 (Modestly Undervalued). The stock has 5 warning signs investors should review. Among 155 Industrial Distribution companies, Aurora ranks better than 61.94% on this metric.

Aurora's average Accounts Payable for the three months ended in Dec. 2025 was NT$957 Mil. Aurora's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$1,562 Mil. Hence, Aurora's Days Payable for the three months ended in Dec. 2025 was 55.93.

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

TPE:2373' s Days Payable Range Over the Past 10 Years
Min: 59.47   Med: 65.36   Max: 84.87
Current: 62.86

During the past 13 years, Aurora's highest Days Payable was 84.87. The lowest was 59.47. And the median was 65.36.

TPE:2373's Days Payable is ranked better than
61.94% of 155 companies
in the Industrial Distribution industry
Industry Median: 56.57 vs TPE:2373: 62.86

Aurora's Days Payable declined from Dec. 2024 (63.00) to Dec. 2025 (55.93). It may suggest that Aurora accelerated paying its suppliers.


Aurora Days Payable Historical Data

* Premium members only.

The historical data trend for Aurora'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.

Aurora Days Payable Chart

Aurora 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 66.20 61.51 59.47 63.01 64.69

Aurora 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 63.00 69.59 64.18 60.69 55.93

TPE:2373 vs GWW, FAST, FERG: Days Payable Comparison

For the Industrial Distribution subindustry, Aurora'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.


Aurora Days Payable vs Industrial Distribution Industry

For the Industrial Distribution industry and Industrials sector, Aurora's Days Payable distribution charts can be found below:

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


TPE:2373
75GF Score
Aurora Corp TPE:2373
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Aurora 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.

Aurora'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
=( (1161.892 + 914.443) / 2 ) / 5858.029*365
=1038.1675 / 5858.029*365
=64.69

Aurora'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
=( (1000.125 + 914.443) / 2 ) / 1561.71*365 / 4
=957.284 / 1561.71*365 / 4
=55.93

* 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 55.93 mean?
Aurora (TPE:2373) has a Days Payable of 55.93 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 Aurora and its competitors. This is 14% below median its historical median of 65.36. Over the past decade, Aurora's Days Payable has ranged from 59.47 to 84.87. According to the industry distribution chart, Aurora ranks #59 out of 155 companies in the Industrial Distribution industry, placing it in the top 38.1%.
Is Aurora's Days Payable too high?
Aurora's current Days Payable of 55.93 is 14% below median its 10-year median of 65.36. Over the past 10 years, this metric has ranged from a low of 59.47 to a high of 84.87. The Industrial Distribution industry median Days Payable is 56.57. Aurora's value of 55.93 is 1.1% below this industry median. Based on the distribution chart, Aurora ranks #59 out of 155 companies in the Industrial Distribution industry, which is above the industry midpoint. Overall, Aurora has a GF Score™ of 75/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Aurora's Days Payable compare to GWW and FAST?
According to the Industrial Distribution industry distribution chart, Aurora ranks #59 out of 155 companies for Days Payable. This puts Aurora in the upper half of its industry. The industry median Days Payable is 56.57. Aurora's value of 55.93 is 1.1% below this benchmark. Historically, Aurora's own Days Payable has ranged from 59.47 to 84.87 over the past decade. While the company's 10-year median is 65.36 vs. the industry median of 56.57, Aurora 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 Distribution company?
The median Days Payable among Industrial Distribution companies is 56.57, based on 155 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. Aurora's current Days Payable of 55.93 is 1.1% 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 Aurora and its competitors. For the Industrial Distribution industry, the median Days Payable is 56.57 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Aurora's current Days Payable is 55.93, which is 14% below median its own 10-year median of 65.36. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Aurora stock overvalued right now?
Based on GuruFocus' analysis, Aurora (TPE:2373) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$62.30, compared to a current price of NT$53.30 — trading 14.4% below its estimated fair value. The current Days Payable is 55.93, which is 14% below median its 10-year median of 65.36 and 1.1% below the Industrial Distribution industry median of 56.57. Aurora's overall GF Score™ is 75/100 with 5 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 Aurora (TPE:2373), the current Days Payable is 55.93 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 Aurora (TPE:2373) Overvalued in 2026?

Based on GuruFocus' analysis, Aurora stock appears to be undervalued. The current stock price of NT$53.30 is trading 14.4% below its estimated GF Value™ of NT$62.30. GuruFocus considers Aurora to be Modestly Undervalued.

Key valuation signals for TPE:2373:

  • Days Payable: 55.93 (14% below median its 10-year median of 65.36)
  • GF Value™: NT$62.30 vs. price of NT$53.30 (14.4% below fair value)
  • GF Score™: 75/100 with 5 warning signs
  • Industry Position: 1.1% below the Industrial Distribution median (#59 of 155)

No single metric tells the full story. See the TPE:2373 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Aurora Business Description

Address No. 2, Xinyi Road, Section 5, 15 Floor, Taipei City, TWN
Aurora Corp is engaged in the sale of office automation equipment, office furniture, communication products, 3D printers, office cloud solutions, and electronics. The company majorly operates in Chinese-speaking markets, including mainland China, Taiwan, and elsewhere. Aurora has five business units in Taiwan: Aurora Office Equipment, Aurora System, Aurora Office Automation, Aurora Furniture, and Aurora Telecom. In mainland China, the company sells its own brand of office equipment, office furniture, and electronic goods. Aurora has established main centers in Aurora Jiading Park for design, engineering technology, quality inspection, office environment display center, logistics, and education.
75GF Score

Get the complete analysis for TPE:2373

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

NT$53.30
Price
NT$62.30
GF Value