Tower Semiconductor (FRA:TOW) Days Inventory: 76.64 (As of Mar. 2026) — 12% Above Median


FRA:TOW Tower Semiconductor Ltd FRA:TOW
70 GF Score
Price €189.50
GF Value €49.09
Valuation Significantly Overvalued
! 1 Warning Sign
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What is Tower Semiconductor Days Inventory?

Tower Semiconductor FRA:TOW -2.32% 70 Days Inventory is 76.64 as of Mar. 2026, which is 12% above its 10-year median of 68.16. GuruFocus rates FRA:TOW with a GF Score™ of 70/100 and a GF Value™ of €49.09 (Significantly Overvalued). The stock has 1 warning sign investors should review. Among 980 Semiconductors companies, Tower Semiconductor ranks better than 67.45% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Tower Semiconductor's Average Total Inventories for the three months ended in Mar. 2026 was €220 Mil. Tower Semiconductor's Cost of Goods Sold for the three months ended in Mar. 2026 was €262 Mil. Hence, Tower Semiconductor's Days Inventory for the three months ended in Mar. 2026 was 76.64.

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

FRA:TOW' s Days Inventory Range Over the Past 10 Years
Min: 46.89   Med: 68.16   Max: 99.82
Current: 81.45

During the past 13 years, Tower Semiconductor's highest Days Inventory was 99.82. The lowest was 46.89. And the median was 68.16.

FRA:TOW's Days Inventory is ranked better than
67.45% of 980 companies
in the Semiconductors industry
Industry Median: 111.93 vs FRA:TOW: 81.45

Tower Semiconductor's Days Inventory declined from Mar. 2025 (88.54) to Mar. 2026 (76.64).

Inventory Turnover measures how fast the company turns over its inventory within a year. Tower Semiconductor's Inventory Turnover for the three months ended in Mar. 2026 was 1.19.

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. Tower Semiconductor's Inventory-to-Revenue for the three months ended in Mar. 2026 was 0.61.


Tower Semiconductor  (FRA:TOW) 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.

Tower 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.

Tower 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.


Tower Semiconductor Days Inventory Related Terms


Tower Semiconductor Days Inventory Historical Data

* Premium members only.

The historical data trend for Tower 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.

Tower Semiconductor Days Inventory Chart

Tower Semiconductor Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Inventory
Get a 7-Day Free Trial Premium Member Only Premium Member Only 64.93 78.64 101.34 89.82 84.53

Tower 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 88.54 90.82 87.21 76.78 76.64

FRA:TOW vs NVDA, AVGO, MU: Days Inventory Comparison

For the Semiconductors subindustry, Tower 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.


Tower Semiconductor Days Inventory vs Semiconductors Industry

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

* The bar in red indicates where Tower Semiconductor's Days Inventory falls into.


FRA:TOW
70GF Score
Tower Semiconductor Ltd FRA:TOW
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
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Tower Semiconductor Days Inventory Calculation

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

Tower Semiconductor's Days Inventory for the fiscal year that ended in Dec. 2025 is calculated as

Days Inventory (A: Dec. 2025 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (A: Dec. 2024 ) + Total Inventories (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( (256.222 + 219.354) / 2 ) / 1026.722*365
=237.788 / 1026.722*365
=84.53

Tower 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
=( (219.354 + 220.431) / 2 ) / 261.818*365 / 4
=219.8925 / 261.818*365 / 4
=76.64

* 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 76.64 mean?
Tower Semiconductor (FRA:TOW) has a Days Inventory of 76.64 as of Mar. 2026. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Tower Semiconductor and its competitors. This is 12% above median its historical median of 68.16. Over the past decade, Tower Semiconductor's Days Inventory has ranged from 46.89 to 99.82. According to the industry distribution chart, Tower Semiconductor ranks #319 out of 980 companies in the Semiconductors industry, placing it in the top 32.6%.
Is Tower Semiconductor's Days Inventory too high?
Tower Semiconductor's current Days Inventory of 76.64 is 12% above median its 10-year median of 68.16. Over the past 10 years, this metric has ranged from a low of 46.89 to a high of 99.82. The Semiconductors industry median Days Inventory is 111.93. Tower Semiconductor's value of 76.64 is 31.5% below this industry median. Based on the distribution chart, Tower Semiconductor ranks #319 out of 980 companies in the Semiconductors industry, which is above the industry midpoint. Overall, Tower Semiconductor has a GF Score™ of 70/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Tower Semiconductor's Days Inventory compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Tower Semiconductor ranks #319 out of 980 companies for Days Inventory. This puts Tower Semiconductor in the upper half of its industry. The industry median Days Inventory is 111.93. Tower Semiconductor's value of 76.64 is 31.5% below this benchmark. Historically, Tower Semiconductor's own Days Inventory has ranged from 46.89 to 99.82 over the past decade. While the company's 10-year median is 68.16 vs. the industry median of 111.93, Tower Semiconductor 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 Inventory for a Semiconductors company?
The median Days Inventory among Semiconductors companies is 111.93, based on 980 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. Tower Semiconductor's current Days Inventory of 76.64 is 31.5% 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 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 Tower Semiconductor and its competitors. For the Semiconductors industry, the median Days Inventory is 111.93 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Tower Semiconductor's current Days Inventory is 76.64, which is 12% above median its own 10-year median of 68.16. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tower Semiconductor stock overvalued right now?
Based on GuruFocus' analysis, Tower Semiconductor (FRA:TOW) is currently considered Significantly Overvalued. The stock's GF Value™ is €49.09, compared to a current price of €189.50 — trading 286% above its estimated fair value. The current Days Inventory is 76.64, which is 12% above median its 10-year median of 68.16 and 31.5% below the Semiconductors industry median of 111.93. Tower Semiconductor's overall GF Score™ is 70/100 with 1 warning sign 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 Tower Semiconductor (FRA:TOW), the current Days Inventory is 76.64 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 Tower Semiconductor (FRA:TOW) Overvalued in 2026?

Based on GuruFocus' analysis, Tower Semiconductor stock appears to be overvalued. The current stock price of €189.50 is trading 286% above its estimated GF Value™ of €49.09. GuruFocus considers Tower Semiconductor to be Significantly Overvalued.

Key valuation signals for FRA:TOW:

  • Days Inventory: 76.64 (12% above median its 10-year median of 68.16)
  • GF Value™: €49.09 vs. price of €189.50 (286% above fair value)
  • GF Score™: 70/100 with 1 warning sign
  • Industry Position: 31.5% below the Semiconductors median (#319 of 980)

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


Tower Semiconductor Business Description

Address 20 Shaul Amor Avenue, P.O. Box 619, Ramat Gavriel Industrial Park, Migdal Haemek, ISR, 2310502
Tower Semiconductor Ltd is a pure-play specialty foundry that manufactures semiconductors. As a pure-play foundry, it focuses on producing integrated circuits (ICs) based on the design specifications of customers. The company's line of integrated circuits is incorporated into markets, including consumer electronics, personal computers, communications, automotive, and industrial and medical device products. It produces ICs alongside wholly-owned subsidiaries through fabrication facilities located in Japan. The company has a geographical presence in the USA, Japan, Asia (other than Japan), and Europe.
70GF Score

Get the complete analysis for FRA:TOW

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

€189.50
Price
€49.09
GF Value