Lian Fa International Dining Business Co (ROCO:2756) Days Inventory: 72.19 (As of Dec. 2025) — 85% Above Median

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ROCO:2756 Lian Fa International Dining Business Co ROCO:2756
80 GF Score
Price NT$57.00
GF Value NT$131.69
Valuation Significantly Undervalued
! 3 Warning Signs
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What is Lian Fa International Dining Business Co Days Inventory?

Lian Fa International Dining Business Co ROCO:2756 +0.88% 80 Days Inventory is 72.19 as of Dec. 2025, which is 85% above its 10-year median of 39.06. GuruFocus rates ROCO:2756 with a GF Score™ of 80/100 and a GF Value™ of NT$131.69 (Significantly Undervalued). The stock has 3 warning signs investors should review. Among 1,874 Consumer Packaged Goods companies, Lian Fa International Dining Business Co ranks better than 69.58% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Lian Fa International Dining Business Co's Average Total Inventories for the three months ended in Dec. 2025 was NT$133 Mil. Lian Fa International Dining Business Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$168 Mil. Hence, Lian Fa International Dining Business Co's Days Inventory for the three months ended in Dec. 2025 was 72.19.

The historical rank and industry rank for Lian Fa International Dining Business Co's Days Inventory or its related term are showing as below:

ROCO:2756' s Days Inventory Range Over the Past 10 Years
Min: 26.71   Med: 39.06   Max: 68.18
Current: 56.83

During the past 7 years, Lian Fa International Dining Business Co's highest Days Inventory was 68.18. The lowest was 26.71. And the median was 39.06.

ROCO:2756's Days Inventory is ranked better than
69.58% of 1874 companies
in the Consumer Packaged Goods industry
Industry Median: 83.04 vs ROCO:2756: 56.83

Lian Fa International Dining Business Co's Days Inventory increased from Dec. 2024 (54.61) to Dec. 2025 (72.19). It might indicate that Lian Fa International Dining Business Co's sales slowed down.

Inventory Turnover measures how fast the company turns over its inventory within a year. Lian Fa International Dining Business Co's Inventory Turnover for the three months ended in Dec. 2025 was 1.26.

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. Lian Fa International Dining Business Co's Inventory-to-Revenue for the three months ended in Dec. 2025 was 0.40.


Lian Fa International Dining Business Co  (ROCO:2756) 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.

Lian Fa International Dining Business Co's Inventory Turnover for the three months ended in Dec. 2025 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.

Lian Fa International Dining Business Co's Inventory to Revenue for the three months ended in Dec. 2025 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.


Lian Fa International Dining Business Co Days Inventory Related Terms


Lian Fa International Dining Business Co Days Inventory Historical Data

* Premium members only.

The historical data trend for Lian Fa International Dining Business Co'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.

Lian Fa International Dining Business Co Days Inventory Chart

Lian Fa International Dining Business Co Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Inventory
Get a 7-Day Free Trial 26.71 38.18 47.07 55.96 68.18

Lian Fa International Dining Business Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
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 54.61 57.72 38.77 46.20 72.19

ROCO:2756 vs KHC, GIS: Days Inventory Comparison

For the Packaged Foods subindustry, Lian Fa International Dining Business Co'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.


Lian Fa International Dining Business Co Days Inventory vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Lian Fa International Dining Business Co's Days Inventory distribution charts can be found below:

* The bar in red indicates where Lian Fa International Dining Business Co's Days Inventory falls into.


ROCO:2756
80GF Score
Lian Fa International Dining Business Co ROCO:2756
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
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Lian Fa International Dining Business Co Days Inventory Calculation

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

Lian Fa International Dining Business Co'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
=( (44.784 + 159.287) / 2 ) / 546.273*365
=102.0355 / 546.273*365
=68.18

Lian Fa International Dining Business Co's Days Inventory for the quarter that ended in Dec. 2025 is calculated as:

Days Inventory (Q: Dec. 2025 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (Q: Sep. 2025 ) + Total Inventories (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (105.858 + 159.287) / 2 ) / 167.569*365 / 4
=132.5725 / 167.569*365 / 4
=72.19

* 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 72.19 mean?
Lian Fa International Dining Business Co (ROCO:2756) has a Days Inventory of 72.19 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Lian Fa International Dining Business Co and its competitors. This is 85% above median its historical median of 39.06. Over the past decade, Lian Fa International Dining Business Co's Days Inventory has ranged from 26.71 to 68.18. According to the industry distribution chart, Lian Fa International Dining Business Co ranks #570 out of 1874 companies in the Consumer Packaged Goods industry, placing it in the top 30.4%.
Is Lian Fa International Dining Business Co's Days Inventory too high?
Lian Fa International Dining Business Co's current Days Inventory of 72.19 is 85% above median its 10-year median of 39.06. Over the past 10 years, this metric has ranged from a low of 26.71 to a high of 68.18. The Consumer Packaged Goods industry median Days Inventory is 83.04. Lian Fa International Dining Business Co's value of 72.19 is 13.1% below this industry median. Based on the distribution chart, Lian Fa International Dining Business Co ranks #570 out of 1874 companies in the Consumer Packaged Goods industry, which is above the industry midpoint. Overall, Lian Fa International Dining Business Co has a GF Score™ of 80/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Lian Fa International Dining Business Co's Days Inventory compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Lian Fa International Dining Business Co ranks #570 out of 1874 companies for Days Inventory. This puts Lian Fa International Dining Business Co in the upper half of its industry. The industry median Days Inventory is 83.04. Lian Fa International Dining Business Co's value of 72.19 is 13.1% below this benchmark. Historically, Lian Fa International Dining Business Co's own Days Inventory has ranged from 26.71 to 68.18 over the past decade. While the company's 10-year median is 39.06 vs. the industry median of 83.04, Lian Fa International Dining Business 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 Inventory for a Consumer Packaged Goods company?
The median Days Inventory among Consumer Packaged Goods companies is 83.04, based on 1,874 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. Lian Fa International Dining Business Co's current Days Inventory of 72.19 is 13.1% 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 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 Lian Fa International Dining Business Co and its competitors. For the Consumer Packaged Goods industry, the median Days Inventory is 83.04 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lian Fa International Dining Business Co's current Days Inventory is 72.19, which is 85% above median its own 10-year median of 39.06. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lian Fa International Dining Business Co stock overvalued right now?
Based on GuruFocus' analysis, Lian Fa International Dining Business Co (ROCO:2756) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$131.69, compared to a current price of NT$57.00 — trading 56.7% below its estimated fair value. The current Days Inventory is 72.19, which is 85% above median its 10-year median of 39.06 and 13.1% below the Consumer Packaged Goods industry median of 83.04. Lian Fa International Dining Business Co's overall GF Score™ is 80/100 with 3 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 Lian Fa International Dining Business Co (ROCO:2756), the current Days Inventory is 72.19 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 Lian Fa International Dining Business Co (ROCO:2756) Overvalued in 2026?

Based on GuruFocus' analysis, Lian Fa International Dining Business Co stock appears to be undervalued. The current stock price of NT$57.00 is trading 56.7% below its estimated GF Value™ of NT$131.69. GuruFocus considers Lian Fa International Dining Business Co to be Significantly Undervalued.

Key valuation signals for ROCO:2756:

  • Days Inventory: 72.19 (85% above median its 10-year median of 39.06)
  • GF Value™: NT$131.69 vs. price of NT$57.00 (56.7% below fair value)
  • GF Score™: 80/100 with 3 warning signs
  • Industry Position: 13.1% below the Consumer Packaged Goods median (#570 of 1874)

No single metric tells the full story. See the ROCO:2756 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lian Fa International Dining Business Co Business Description

Address No. 95, Xintai 5th Road, 18th Floor, Section 1, Xizhi District, New Taipei City, TWN
Lian Fa International Dining Business Co is engaged in the distribution and selling of tea-based beverages and ingredients. Its signature beverages include foam black tea and milk bubble tea.
80GF Score

Get the complete analysis for ROCO:2756

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

NT$57.00
Price
NT$131.69
GF Value