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Eslite SpectrumROCO:2926 +1.58%51 Days Inventory is 111.98 as of Dec. 2025, which is 26% above its 10-year median of 88.81. GuruFocus rates ROCO:2926 with a GF Score™ of 51/100 and a GF Value™ of NT$59.31 (Possible Value Trap). The stock has 5 warning signs investors should review. Among 1,091 Retail - Cyclical companies, Eslite Spectrum ranks worse than 54.08% on this metric.
The historical rank and industry rank for Eslite Spectrum's Days Inventory or its related term are showing as below:
ROCO:2926'
s Days Inventory Range Over the Past 10 Years
Min: 57.46 Med: 88.81 Max: 116.06
Current: 115.35
During the past 13 years, Eslite Spectrum's highest Days Inventory was 116.06. The lowest was 57.46. And the median was 88.81.
ROCO:2926's Days Inventory is ranked worse than 54.08% of 1091
companies
in the Retail - Cyclical industry
Industry Median: 105.43
vs ROCO:2926: 115.35
Eslite Spectrum's Days Inventory
increased
from Dec. 2024 (103.28) to Dec. 2025 (111.98).
It might indicate that Eslite Spectrum's sales slowed down.
Inventory Turnover measures how fast the company turns over its inventory within a year.
Eslite Spectrum's Inventory Turnover for the
three
months ended in Dec. 2025 was 0.81.
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.
Eslite Spectrum's Inventory-to-Revenue for the
three
months ended in Dec. 2025 was 0.73.
Eslite Spectrum (ROCO:2926) 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.
Eslite Spectrum'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.
Eslite Spectrum'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.
Eslite Spectrum Days Inventory Related Terms
Eslite Spectrum Days Inventory Historical Data
* Premium members only.
The historical data trend for Eslite Spectrum'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.
For the Department Stores subindustry, Eslite Spectrum'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.
Eslite Spectrum Days Inventory vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Eslite Spectrum's Days Inventory distribution charts can be found below:
* The bar in red indicates where Eslite Spectrum's Days Inventory falls into.
* 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.
Eslite Spectrum (ROCO:2926) has a Days Inventory of 111.98 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Eslite Spectrum and its competitors. This is 26% above median its historical median of 88.81. Over the past decade, Eslite Spectrum's Days Inventory has ranged from 57.46 to 116.06. According to the industry distribution chart, Eslite Spectrum ranks #590 out of 1091 companies in the Retail - Cyclical industry, placing it in the top 54.1%.
Is Eslite Spectrum's Days Inventory too high?
Eslite Spectrum's current Days Inventory of 111.98 is 26% above median its 10-year median of 88.81. Over the past 10 years, this metric has ranged from a low of 57.46 to a high of 116.06. The Retail - Cyclical industry median Days Inventory is 105.43. Eslite Spectrum's value of 111.98 is 6.2% above this industry median. Based on the distribution chart, Eslite Spectrum ranks #590 out of 1091 companies in the Retail - Cyclical industry, which is below the industry midpoint. Overall, Eslite Spectrum has a GF Score™ of 51/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Eslite Spectrum's Days Inventory compare to DDS and M?
According to the Retail - Cyclical industry distribution chart, Eslite Spectrum ranks #590 out of 1091 companies for Days Inventory. This places Eslite Spectrum in the lower half of its industry. The industry median Days Inventory is 105.43. Eslite Spectrum's value of 111.98 is 6.2% above this benchmark. Historically, Eslite Spectrum's own Days Inventory has ranged from 57.46 to 116.06 over the past decade. While the company's 10-year median is 88.81 vs. the industry median of 105.43, Eslite Spectrum 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 Retail - Cyclical company?
The median Days Inventory among Retail - Cyclical companies is 105.43, based on 1,091 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. Eslite Spectrum's current Days Inventory of 111.98 is 6.2% 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 Eslite Spectrum and its competitors. For the Retail - Cyclical industry, the median Days Inventory is 105.43 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eslite Spectrum's current Days Inventory is 111.98, which is 26% above median its own 10-year median of 88.81. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eslite Spectrum stock overvalued right now?
Based on GuruFocus' analysis, Eslite Spectrum (ROCO:2926) is currently considered Possible Value Trap. The stock's GF Value™ is NT$59.31, compared to a current price of NT$32.10 — trading 45.9% below its estimated fair value. The current Days Inventory is 111.98, which is 26% above median its 10-year median of 88.81 and 6.2% above the Retail - Cyclical industry median of 105.43. Eslite Spectrum's overall GF Score™ is 51/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Inventory calculated?
Days Inventory is calculated from a company's financial statements. For Eslite Spectrum (ROCO:2926), the current Days Inventory is 111.98 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 Eslite Spectrum (ROCO:2926) Overvalued in 2026?
Based on GuruFocus' analysis, Eslite Spectrum stock appears to be undervalued.
The current stock price of NT$32.10 is trading 45.9% below its estimated GF Value™ of NT$59.31.
GuruFocus considers Eslite Spectrum to be Possible Value Trap.
Key valuation signals for ROCO:2926:
Days Inventory: 111.98 (26% above median its 10-year median of 88.81)
GF Value™: NT$59.31 vs. price of NT$32.10 (45.9% below fair value)
Industry Position: 6.2% above the Retail - Cyclical median (#590 of 1091)
No single metric tells the full story. See the ROCO:2926 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Eslite Spectrum Corp mainly engaged in channels of cultural and creative industry, operation entrustment and management counseling services of department stores, trading and import of appliances and equipment for hotel use, trading and installation of appliances and equipment for kitchen use, import agency and retail of foods, as well as the operation of cafes and restaurants, as well as online retail, operation of logistics and warehousing services and others. The business segments of the company include the Omni-channel development business, Hotel business, and the Hospitality business of which majority of revenue comes from Omni-channel development business. It has presence in Taiwan, Hong Kong, China, and Malaysia. The company generates majority of revenue from Taiwan.
51GF Score
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