Roo Hsing Garment Co (TPE:4414) Days Payable: 106.52 (As of Dec. 2025) — 83% Above Median

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TPE:4414 Roo Hsing Garment Co Ltd TPE:4414
61 GF Score
Price NT$8.58
GF Value NT$10.59
Valuation Modestly Undervalued
! 5 Warning Signs
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What is Roo Hsing Garment Co Days Payable?

Roo Hsing Garment Co TPE:4414 61 Days Payable is 106.52 as of Dec. 2025, which is 83% above its 10-year median of 58.28. GuruFocus rates TPE:4414 with a GF Score™ of 61/100 and a GF Value™ of NT$10.59 (Modestly Undervalued). The stock has 5 warning signs investors should review. Among 1,017 Manufacturing - Apparel & Accessories companies, Roo Hsing Garment Co ranks better than 77.29% on this metric.

Roo Hsing Garment Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$3,477 Mil. Roo Hsing Garment Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$2,979 Mil. Hence, Roo Hsing Garment Co's Days Payable for the three months ended in Dec. 2025 was 106.52.

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

TPE:4414' s Days Payable Range Over the Past 10 Years
Min: 15.63   Med: 58.28   Max: 109.98
Current: 105.19

During the past 13 years, Roo Hsing Garment Co's highest Days Payable was 109.98. The lowest was 15.63. And the median was 58.28.

TPE:4414's Days Payable is ranked better than
77.29% of 1017 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 54.22 vs TPE:4414: 105.19

Roo Hsing Garment Co's Days Payable increased from Dec. 2024 (96.88) to Dec. 2025 (106.52). It may suggest that Roo Hsing Garment Co delayed paying its suppliers.


Roo Hsing Garment Co Days Payable Historical Data

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The historical data trend for Roo Hsing Garment 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.

Roo Hsing Garment Co Days Payable Chart

Roo Hsing Garment 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 58.85 59.10 89.03 88.50 109.98

Roo Hsing Garment 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 96.88 121.87 99.44 90.87 106.52

TPE:4414 vs RL, LEVI, VFC: Days Payable Comparison

For the Apparel Manufacturing subindustry, Roo Hsing Garment 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.


Roo Hsing Garment Co Days Payable vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Roo Hsing Garment Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Roo Hsing Garment Co's Days Payable falls into.


TPE:4414
61GF Score
Roo Hsing Garment Co Ltd TPE:4414
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Roo Hsing Garment 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.

Roo Hsing Garment 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
=( (3336.105 + 3484.943) / 2 ) / 11318.719*365
=3410.524 / 11318.719*365
=109.98

Roo Hsing Garment 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
=( (3468.927 + 3484.943) / 2 ) / 2978.615*365 / 4
=3476.935 / 2978.615*365 / 4
=106.52

* 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 106.52 mean?
Roo Hsing Garment Co (TPE:4414) has a Days Payable of 106.52 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 Roo Hsing Garment Co and its competitors. This is 83% above median its historical median of 58.28. Over the past decade, Roo Hsing Garment Co's Days Payable has ranged from 15.63 to 109.98. According to the industry distribution chart, Roo Hsing Garment Co ranks #231 out of 1017 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 22.7%.
Is Roo Hsing Garment Co's Days Payable too high?
Roo Hsing Garment Co's current Days Payable of 106.52 is 83% above median its 10-year median of 58.28. Over the past 10 years, this metric has ranged from a low of 15.63 to a high of 109.98. The Manufacturing - Apparel & Accessories industry median Days Payable is 54.22. Roo Hsing Garment Co's value of 106.52 is 96.5% above this industry median. Based on the distribution chart, Roo Hsing Garment Co ranks #231 out of 1017 companies in the Manufacturing - Apparel & Accessories industry, which is in the top quartile — a strong position relative to peers. Overall, Roo Hsing Garment Co has a GF Score™ of 61/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Roo Hsing Garment Co's Days Payable compare to RL and LEVI?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Roo Hsing Garment Co ranks #231 out of 1017 companies for Days Payable. This places Roo Hsing Garment Co in the top 23% of its industry — outperforming the majority of peers. The industry median Days Payable is 54.22. Roo Hsing Garment Co's value of 106.52 is 96.5% above this benchmark. Historically, Roo Hsing Garment Co's own Days Payable has ranged from 15.63 to 109.98 over the past decade. While the company's 10-year median is 58.28 vs. the industry median of 54.22, Roo Hsing Garment Co has consistently been above 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 Manufacturing - Apparel & Accessories company?
The median Days Payable among Manufacturing - Apparel & Accessories companies is 54.22, based on 1,017 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. Roo Hsing Garment Co's current Days Payable of 106.52 is 96.5% above 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 Roo Hsing Garment Co and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Days Payable is 54.22 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Roo Hsing Garment Co's current Days Payable is 106.52, which is 83% above median its own 10-year median of 58.28. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Roo Hsing Garment Co stock overvalued right now?
Based on GuruFocus' analysis, Roo Hsing Garment Co (TPE:4414) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$10.59, compared to a current price of NT$8.58 — trading 19% below its estimated fair value. The current Days Payable is 106.52, which is 83% above median its 10-year median of 58.28 and 96.5% above the Manufacturing - Apparel & Accessories industry median of 54.22. Roo Hsing Garment Co's overall GF Score™ is 61/100 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 Roo Hsing Garment Co (TPE:4414), the current Days Payable is 106.52 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 Roo Hsing Garment Co (TPE:4414) Overvalued in 2026?

Based on GuruFocus' analysis, Roo Hsing Garment Co stock appears to be undervalued. The current stock price of NT$8.58 is trading 19% below its estimated GF Value™ of NT$10.59. GuruFocus considers Roo Hsing Garment Co to be Modestly Undervalued.

Key valuation signals for TPE:4414:

  • Days Payable: 106.52 (83% above median its 10-year median of 58.28)
  • GF Value™: NT$10.59 vs. price of NT$8.58 (19% below fair value)
  • GF Score™: 61/100 with 5 warning signs
  • Industry Position: 96.5% above the Manufacturing - Apparel & Accessories median (#231 of 1017)

No single metric tells the full story. See the TPE:4414 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Roo Hsing Garment Co Business Description

Address Fuxing North Road, No. 57, 13th Floor - 4, Songshan District, Taipei, TWN, 10595
Roo Hsing Garment Co Ltd is engaged in manufacturing and processing a variety of garments, including knitted, woven, cotton, wool, and leather apparel. The company is involved in trading and international import-export of clothing and accessories. Additionally, it serves as an agent for domestic and international manufacturers, assisting with bidding, quotations, procurement, and distribution. Along with its subsidiaries, the company operates in the following reportable segments: Production and sales department, which derives maximum revenue, the Lease department, and the Trade marketing department. Geographically, the group generates maximum revenue from America, followed by Asia and Europe.
61GF Score

Get the complete analysis for TPE:4414

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

NT$8.58
Price
NT$10.59
GF Value