Jing-Jan Retail Business Co (ROCO:2942) Days Inventory: 8.80 (As of Dec. 2025) — 23% Below Median

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ROCO:2942 Jing-Jan Retail Business Co Ltd ROCO:2942
82 GF Score
Price NT$36.50
GF Value NT$40.02
Valuation Fairly Valued
! 4 Warning Signs
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What is Jing-Jan Retail Business Co Days Inventory?

Jing-Jan Retail Business Co ROCO:2942 +2.67% 82 Days Inventory is 8.80 as of Dec. 2025, which is 23% below its 10-year median of 11.47. GuruFocus rates ROCO:2942 with a GF Score™ of 82/100 and a GF Value™ of NT$40.02 (Fairly Valued). The stock has 4 warning signs investors should review. Among 1,095 Retail - Cyclical companies, Jing-Jan Retail Business Co ranks better than 94.89% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Jing-Jan Retail Business Co's Average Total Inventories for the six months ended in Dec. 2025 was NT$15 Mil. Jing-Jan Retail Business Co's Cost of Goods Sold for the six months ended in Dec. 2025 was NT$307 Mil. Hence, Jing-Jan Retail Business Co's Days Inventory for the six months ended in Dec. 2025 was 8.80.

The historical rank and industry rank for Jing-Jan Retail Business Co's Days Inventory or its related term are showing as below:

ROCO:2942' s Days Inventory Range Over the Past 10 Years
Min: 10.19   Med: 11.47   Max: 45.27
Current: 10.19

During the past 12 years, Jing-Jan Retail Business Co's highest Days Inventory was 45.27. The lowest was 10.19. And the median was 11.47.

ROCO:2942's Days Inventory is ranked better than
94.89% of 1095 companies
in the Retail - Cyclical industry
Industry Median: 103.68 vs ROCO:2942: 10.19

Jing-Jan Retail Business Co's Days Inventory declined from Dec. 2024 (10.63) to Dec. 2025 (8.80).

Inventory Turnover measures how fast the company turns over its inventory within a year. Jing-Jan Retail Business Co's Inventory Turnover for the six months ended in Dec. 2025 was 20.74.

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. Jing-Jan Retail Business Co's Inventory-to-Revenue for the six months ended in Dec. 2025 was 0.02.


Jing-Jan Retail Business Co  (ROCO:2942) 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.

Jing-Jan Retail Business Co's Inventory Turnover for the six 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.

Jing-Jan Retail Business Co's Inventory to Revenue for the six 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.


Jing-Jan Retail Business Co Days Inventory Related Terms


Jing-Jan Retail Business Co Days Inventory Historical Data

* Premium members only.

The historical data trend for Jing-Jan Retail 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.

Jing-Jan Retail Business Co Days Inventory Chart

Jing-Jan Retail Business Co 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 11.54 11.27 10.52 11.39 10.65

Jing-Jan Retail Business Co Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 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 9.18 11.27 10.63 11.17 8.80

ROCO:2942 vs DDS, M: Days Inventory Comparison

For the Department Stores subindustry, Jing-Jan Retail 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.


Jing-Jan Retail Business Co Days Inventory vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Jing-Jan Retail Business Co's Days Inventory distribution charts can be found below:

* The bar in red indicates where Jing-Jan Retail Business Co's Days Inventory falls into.


ROCO:2942
82GF Score
Jing-Jan Retail Business Co Ltd ROCO:2942
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Jing-Jan Retail Business Co Days Inventory Calculation

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

Jing-Jan Retail 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
=( (20.805 + 14.293) / 2 ) / 601.673*365
=17.549 / 601.673*365
=10.65

Jing-Jan Retail 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: Jun. 2025 ) + Total Inventories (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (15.297 + 14.293) / 2 ) / 306.785*365 / 2
=14.795 / 306.785*365 / 2
=8.80

* 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 8.80 mean?
Jing-Jan Retail Business Co (ROCO:2942) has a Days Inventory of 8.80 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Jing-Jan Retail Business Co and its competitors. This is 23% below median its historical median of 11.47. Over the past decade, Jing-Jan Retail Business Co's Days Inventory has ranged from 10.19 to 45.27. According to the industry distribution chart, Jing-Jan Retail Business Co ranks #56 out of 1095 companies in the Retail - Cyclical industry, placing it in the top 5.1%.
Is Jing-Jan Retail Business Co's Days Inventory too high?
Jing-Jan Retail Business Co's current Days Inventory of 8.80 is 23% below median its 10-year median of 11.47. Over the past 10 years, this metric has ranged from a low of 10.19 to a high of 45.27. The Retail - Cyclical industry median Days Inventory is 103.68. Jing-Jan Retail Business Co's value of 8.80 is 91.5% below this industry median. Based on the distribution chart, Jing-Jan Retail Business Co ranks #56 out of 1095 companies in the Retail - Cyclical industry, which is in the top quartile — a strong position relative to peers. Overall, Jing-Jan Retail Business Co has a GF Score™ of 82/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Jing-Jan Retail Business Co's Days Inventory compare to DDS and M?
According to the Retail - Cyclical industry distribution chart, Jing-Jan Retail Business Co ranks #56 out of 1095 companies for Days Inventory. This places Jing-Jan Retail Business Co in the top 5% of its industry — outperforming the majority of peers. The industry median Days Inventory is 103.68. Jing-Jan Retail Business Co's value of 8.80 is 91.5% below this benchmark. Historically, Jing-Jan Retail Business Co's own Days Inventory has ranged from 10.19 to 45.27 over the past decade. While the company's 10-year median is 11.47 vs. the industry median of 103.68, Jing-Jan Retail 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 Retail - Cyclical company?
The median Days Inventory among Retail - Cyclical companies is 103.68, based on 1,095 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. Jing-Jan Retail Business Co's current Days Inventory of 8.80 is 91.5% 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 Jing-Jan Retail Business Co and its competitors. For the Retail - Cyclical industry, the median Days Inventory is 103.68 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Jing-Jan Retail Business Co's current Days Inventory is 8.80, which is 23% below median its own 10-year median of 11.47. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Jing-Jan Retail Business Co stock overvalued right now?
Based on GuruFocus' analysis, Jing-Jan Retail Business Co (ROCO:2942) is currently considered Fairly Valued. The stock's GF Value™ is NT$40.02, compared to a current price of NT$36.50 — trading 8.8% below its estimated fair value. The current Days Inventory is 8.80, which is 23% below median its 10-year median of 11.47 and 91.5% below the Retail - Cyclical industry median of 103.68. Jing-Jan Retail Business Co's overall GF Score™ is 82/100 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 Jing-Jan Retail Business Co (ROCO:2942), the current Days Inventory is 8.80 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 Jing-Jan Retail Business Co (ROCO:2942) Overvalued in 2026?

Based on GuruFocus' analysis, Jing-Jan Retail Business Co stock appears to be undervalued. The current stock price of NT$36.50 is trading 8.8% below its estimated GF Value™ of NT$40.02. GuruFocus considers Jing-Jan Retail Business Co to be Fairly Valued.

Key valuation signals for ROCO:2942:

  • Days Inventory: 8.80 (23% below median its 10-year median of 11.47)
  • GF Value™: NT$40.02 vs. price of NT$36.50 (8.8% below fair value)
  • GF Score™: 82/100 with 4 warning signs
  • Industry Position: 91.5% below the Retail - Cyclical median (#56 of 1095)

No single metric tells the full story. See the ROCO:2942 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Jing-Jan Retail Business Co Business Description

Address No.1, Section 1, Chengde Road, Datong District, Taipei, TWN
Jing-Jan Retail Business Co Ltd is engaged as department stores and related ancillary business. The company offers product types like floor tour which include fashion avenue, youth avenue, and food avenue, a food list which includes themes restaurant, food court, and light cafe, and shopping list.
82GF Score

Get the complete analysis for ROCO:2942

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

NT$36.50
Price
NT$40.02
GF Value