TOREX SEMICONDUCTOR (FRA:8KH) Days Inventory: 115.48 (As of Mar. 2026) — Near Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

FRA:8KH TOREX SEMICONDUCTOR Ltd FRA:8KH
71 GF Score
Price €10.80
GF Value €8.97
Valuation Modestly Overvalued
! 4 Warning Signs
View Full Analysis

What is TOREX SEMICONDUCTOR Days Inventory?

TOREX SEMICONDUCTOR FRA:8KH +0.93% 71 Days Inventory is 115.48 as of Mar. 2026, which is 2% above its 10-year median of 112.94. GuruFocus rates FRA:8KH with a GF Score™ of 71/100 and a GF Value™ of €8.97 (Modestly Overvalued). The stock has 4 warning signs investors should review. Among 983 Semiconductors companies, TOREX SEMICONDUCTOR ranks worse than 55.54% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). TOREX SEMICONDUCTOR's Average Total Inventories for the three months ended in Mar. 2026 was €34.8 Mil. TOREX SEMICONDUCTOR's Cost of Goods Sold for the three months ended in Mar. 2026 was €27.5 Mil. Hence, TOREX SEMICONDUCTOR's Days Inventory for the three months ended in Mar. 2026 was 115.48.

The historical rank and industry rank for TOREX SEMICONDUCTOR's Days Inventory or its related term are showing as below:

FRA:8KH' s Days Inventory Range Over the Past 10 Years
Min: 67.09   Med: 112.94   Max: 151.69
Current: 125.67

During the past 13 years, TOREX SEMICONDUCTOR's highest Days Inventory was 151.69. The lowest was 67.09. And the median was 112.94.

FRA:8KH's Days Inventory is ranked worse than
55.54% of 983 companies
in the Semiconductors industry
Industry Median: 112.18 vs FRA:8KH: 125.67

TOREX SEMICONDUCTOR's Days Inventory declined from Mar. 2025 (131.03) to Mar. 2026 (115.48).

Inventory Turnover measures how fast the company turns over its inventory within a year. TOREX SEMICONDUCTOR's Inventory Turnover for the three months ended in Mar. 2026 was 0.79.

Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue. TOREX SEMICONDUCTOR's Inventory-to-Revenue for the three months ended in Mar. 2026 was 0.93.


TOREX SEMICONDUCTOR  (FRA:8KH) Days Inventory Explanation

Days Inventory indicates the liquidity of the inventory. Generally, a lower Days Inventory is preferred as it indicates a shorter duration to clear off the inventory. An increase of the ratio may indicate the company's sales slowed. Similar ratios related to Days Inventory are:

1. Inventory Turnover measures how fast the company turns over its inventory within a year.

TOREX SEMICONDUCTOR's Inventory Turnover for the three months ended in Mar. 2026 is calculated as

2. Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue.

TOREX SEMICONDUCTOR's Inventory to Revenue for the three months ended in Mar. 2026 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.


Be Aware

A lot of business are seasonable. It makes more sense to compare Days Inventory from the same period in the previous year instead of from the previous quarter.


TOREX SEMICONDUCTOR Days Inventory Related Terms


TOREX SEMICONDUCTOR Days Inventory Historical Data

* Premium members only.

The historical data trend for TOREX SEMICONDUCTOR's Days Inventory 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.

TOREX SEMICONDUCTOR Days Inventory Chart

TOREX SEMICONDUCTOR Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Days Inventory
Get a 7-Day Free Trial Premium Member Only Premium Member Only 117.04 158.23 158.85 136.10 135.36

TOREX SEMICONDUCTOR Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Days Inventory 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 131.03 136.01 135.30 125.15 115.48

FRA:8KH vs NVDA, AVGO, MU: Days Inventory Comparison

For the Semiconductors subindustry, TOREX SEMICONDUCTOR's Days Inventory, along with its competitors' market caps and Days Inventory 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.


TOREX SEMICONDUCTOR Days Inventory vs Semiconductors Industry

For the Semiconductors industry and Technology sector, TOREX SEMICONDUCTOR's Days Inventory distribution charts can be found below:

* The bar in red indicates where TOREX SEMICONDUCTOR's Days Inventory falls into.


FRA:8KH
71GF Score
TOREX SEMICONDUCTOR Ltd FRA:8KH
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

TOREX SEMICONDUCTOR Days Inventory Calculation

Days Inventory indicates the number of days of goods in sales that a company has in the inventory.

TOREX SEMICONDUCTOR's Days Inventory for the fiscal year that ended in Mar. 2026 is calculated as

Days Inventory (A: Mar. 2026 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (A: Mar. 2025 ) + Total Inventories (A: Mar. 2026 )) / count ) / Cost of Goods Sold (A: Mar. 2026 )*Days in Period
=( (40.251 + 35.363) / 2 ) / 101.949*365
=37.807 / 101.949*365
=135.36

TOREX SEMICONDUCTOR's Days Inventory for the quarter that ended in Mar. 2026 is calculated as:

Days Inventory (Q: Mar. 2026 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (Q: Dec. 2025 ) + Total Inventories (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (34.283 + 35.363) / 2 ) / 27.517*365 / 4
=34.823 / 27.517*365 / 4
=115.48

* 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 Inventory →
What does a Days Inventory of 115.48 mean?
TOREX SEMICONDUCTOR (FRA:8KH) has a Days Inventory of 115.48 as of Mar. 2026. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on TOREX SEMICONDUCTOR and its competitors. This is near median its historical median of 112.94. Over the past decade, TOREX SEMICONDUCTOR's Days Inventory has ranged from 67.09 to 151.69. According to the industry distribution chart, TOREX SEMICONDUCTOR ranks #546 out of 983 companies in the Semiconductors industry, placing it in the top 55.5%.
Is TOREX SEMICONDUCTOR's Days Inventory too high?
TOREX SEMICONDUCTOR's current Days Inventory of 115.48 is near median its 10-year median of 112.94. Over the past 10 years, this metric has ranged from a low of 67.09 to a high of 151.69. The Semiconductors industry median Days Inventory is 112.18. TOREX SEMICONDUCTOR's value of 115.48 is 2.9% above this industry median. Based on the distribution chart, TOREX SEMICONDUCTOR ranks #546 out of 983 companies in the Semiconductors industry, which is below the industry midpoint. Overall, TOREX SEMICONDUCTOR has a GF Score™ of 71/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does TOREX SEMICONDUCTOR's Days Inventory compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, TOREX SEMICONDUCTOR ranks #546 out of 983 companies for Days Inventory. This places TOREX SEMICONDUCTOR in the lower half of its industry. The industry median Days Inventory is 112.18. TOREX SEMICONDUCTOR's value of 115.48 is 2.9% above this benchmark. Historically, TOREX SEMICONDUCTOR's own Days Inventory has ranged from 67.09 to 151.69 over the past decade. While the company's 10-year median is 112.94 vs. the industry median of 112.18, TOREX SEMICONDUCTOR 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 Inventory for a Semiconductors company?
The median Days Inventory among Semiconductors companies is 112.18, based on 983 companies in the industry. Companies in the top quartile (top 25%) have a Days Inventory significantly above this median, while those in the bottom quartile fall well below. However, Days Inventory should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. TOREX SEMICONDUCTOR's current Days Inventory of 115.48 is 2.9% 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 Inventory mean?
A high Days Inventory can signal that a stock is expensive relative to its fundamentals. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on TOREX SEMICONDUCTOR and its competitors. For the Semiconductors industry, the median Days Inventory is 112.18 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. TOREX SEMICONDUCTOR's current Days Inventory is 115.48, which is near median its own 10-year median of 112.94. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is TOREX SEMICONDUCTOR stock overvalued right now?
Based on GuruFocus' analysis, TOREX SEMICONDUCTOR (FRA:8KH) is currently considered Modestly Overvalued. The stock's GF Value™ is €8.97, compared to a current price of €10.80 — trading 20.4% above its estimated fair value. The current Days Inventory is 115.48, which is near median its 10-year median of 112.94 and 2.9% above the Semiconductors industry median of 112.18. TOREX SEMICONDUCTOR's overall GF Score™ is 71/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Inventory calculated?
Days Inventory is calculated from a company's financial statements. For TOREX SEMICONDUCTOR (FRA:8KH), the current Days Inventory is 115.48 as of Mar. 2026. 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 TOREX SEMICONDUCTOR (FRA:8KH) Overvalued in 2026?

Based on GuruFocus' analysis, TOREX SEMICONDUCTOR stock appears to be overvalued. The current stock price of €10.80 is trading 20.4% above its estimated GF Value™ of €8.97. GuruFocus considers TOREX SEMICONDUCTOR to be Modestly Overvalued.

Key valuation signals for FRA:8KH:

  • Days Inventory: 115.48 (near median its 10-year median of 112.94)
  • GF Value™: €8.97 vs. price of €10.80 (20.4% above fair value)
  • GF Score™: 71/100 with 4 warning signs
  • Industry Position: 2.9% above the Semiconductors median (#546 of 983)

No single metric tells the full story. See the FRA:8KH stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


TOREX SEMICONDUCTOR Business Description

Other Exchanges 6616:Japan
Address 1-24-1 Shinkawa, 3rd Floor, DAIHO ANNEX, Chuo-Ku, Tokyo, JPN, 104-0033
TOREX SEMICONDUCTOR Ltd is engaged in the business of designing, manufacturing, and selling semiconductor devices. The product portfolio includes DC / DC converter, Voltage regulator, Voltage detector, Load switch, Charge pump, Pushbutton controller, Temperature sensor, Switching Diode, Bridge diode, Fast recovery diode, and Transient voltage suppressor.
71GF Score

Get the complete analysis for FRA:8KH

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

€10.80
Price
€8.97
GF Value