Grand Process Technology (ROCO:3131) Days Inventory: 233.47 (As of Dec. 2025) — 23% Below 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.

ROCO:3131 Grand Process Technology Corp ROCO:3131
81 GF Score
Price NT$2,885.00
GF Value NT$1,909.23
Valuation Significantly Overvalued
! 1 Warning Sign
View Full Analysis

What is Grand Process Technology Days Inventory?

Grand Process Technology ROCO:3131 -1.54% 81 Days Inventory is 233.47 as of Dec. 2025, which is 23% below its 10-year median of 301.36. GuruFocus rates ROCO:3131 with a GF Score™ of 81/100 and a GF Value™ of NT$1,909.23 (Significantly Overvalued). The stock has 1 warning sign investors should review. Among 983 Semiconductors companies, Grand Process Technology ranks worse than 88.91% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Grand Process Technology's Average Total Inventories for the three months ended in Dec. 2025 was NT$3,185 Mil. Grand Process Technology's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$1,245 Mil. Hence, Grand Process Technology's Days Inventory for the three months ended in Dec. 2025 was 233.47.

The historical rank and industry rank for Grand Process Technology's Days Inventory or its related term are showing as below:

ROCO:3131' s Days Inventory Range Over the Past 10 Years
Min: 213.41   Med: 301.36   Max: 348
Current: 289.97

During the past 13 years, Grand Process Technology's highest Days Inventory was 348.00. The lowest was 213.41. And the median was 301.36.

ROCO:3131's Days Inventory is ranked worse than
88.91% of 983 companies
in the Semiconductors industry
Industry Median: 112.18 vs ROCO:3131: 289.97

Grand Process Technology's Days Inventory declined from Dec. 2024 (306.87) to Dec. 2025 (233.47).

Inventory Turnover measures how fast the company turns over its inventory within a year. Grand Process Technology's Inventory Turnover for the three months ended in Dec. 2025 was 0.39.

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. Grand Process Technology's Inventory-to-Revenue for the three months ended in Dec. 2025 was 1.48.


Grand Process Technology  (ROCO:3131) 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.

Grand Process Technology'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.

Grand Process Technology'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.


Grand Process Technology Days Inventory Related Terms


Grand Process Technology Days Inventory Historical Data

* Premium members only.

The historical data trend for Grand Process Technology'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.

Grand Process Technology Days Inventory Chart

Grand Process Technology 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 251.10 302.45 324.40 348.00 265.97

Grand Process Technology 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 306.87 349.78 300.65 334.12 233.47

ROCO:3131 vs AMAT, LRCX, KLAC: Days Inventory Comparison

For the Semiconductor Equipment & Materials subindustry, Grand Process Technology'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.


Grand Process Technology Days Inventory vs Semiconductors Industry

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

* The bar in red indicates where Grand Process Technology's Days Inventory falls into.


ROCO:3131
81GF Score
Grand Process Technology Corp ROCO:3131
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Grand Process Technology Days Inventory Calculation

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

Grand Process Technology'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
=( (2472.613 + 3113.526) / 2 ) / 3833.055*365
=2793.0695 / 3833.055*365
=265.97

Grand Process Technology'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
=( (3256.449 + 3113.526) / 2 ) / 1244.823*365 / 4
=3184.9875 / 1244.823*365 / 4
=233.47

* 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 233.47 mean?
Grand Process Technology (ROCO:3131) has a Days Inventory of 233.47 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Grand Process Technology and its competitors. This is 23% below median its historical median of 301.36. Over the past decade, Grand Process Technology's Days Inventory has ranged from 213.41 to 348.00. According to the industry distribution chart, Grand Process Technology ranks #874 out of 983 companies in the Semiconductors industry, placing it in the top 88.9%.
Is Grand Process Technology's Days Inventory too high?
Grand Process Technology's current Days Inventory of 233.47 is 23% below median its 10-year median of 301.36. Over the past 10 years, this metric has ranged from a low of 213.41 to a high of 348.00. The Semiconductors industry median Days Inventory is 112.18. Grand Process Technology's value of 233.47 is 108.1% above this industry median. Based on the distribution chart, Grand Process Technology ranks #874 out of 983 companies in the Semiconductors industry, which is in the bottom quartile relative to peers. Overall, Grand Process Technology has a GF Score™ of 81/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Grand Process Technology's Days Inventory compare to AMAT and LRCX?
According to the Semiconductors industry distribution chart, Grand Process Technology ranks #874 out of 983 companies for Days Inventory. This places Grand Process Technology in the lower half of its industry. The industry median Days Inventory is 112.18. Grand Process Technology's value of 233.47 is 108.1% above this benchmark. Historically, Grand Process Technology's own Days Inventory has ranged from 213.41 to 348.00 over the past decade. While the company's 10-year median is 301.36 vs. the industry median of 112.18, Grand Process Technology 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. Grand Process Technology's current Days Inventory of 233.47 is 108.1% 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 Grand Process Technology 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. Grand Process Technology's current Days Inventory is 233.47, which is 23% below median its own 10-year median of 301.36. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Grand Process Technology stock overvalued right now?
Based on GuruFocus' analysis, Grand Process Technology (ROCO:3131) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$1,909.23, compared to a current price of NT$2,885.00 — trading 51.1% above its estimated fair value. The current Days Inventory is 233.47, which is 23% below median its 10-year median of 301.36 and 108.1% above the Semiconductors industry median of 112.18. Grand Process Technology's overall GF Score™ is 81/100 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 Grand Process Technology (ROCO:3131), the current Days Inventory is 233.47 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 Grand Process Technology (ROCO:3131) Overvalued in 2026?

Based on GuruFocus' analysis, Grand Process Technology stock appears to be overvalued. The current stock price of NT$2,885.00 is trading 51.1% above its estimated GF Value™ of NT$1,909.23. GuruFocus considers Grand Process Technology to be Significantly Overvalued.

Key valuation signals for ROCO:3131:

  • Days Inventory: 233.47 (23% below median its 10-year median of 301.36)
  • GF Value™: NT$1,909.23 vs. price of NT$2,885.00 (51.1% above fair value)
  • GF Score™: 81/100 with 1 warning sign
  • Industry Position: 108.1% above the Semiconductors median (#874 of 983)

No single metric tells the full story. See the ROCO:3131 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Grand Process Technology Business Description

Address No.89, Sec. 6, Zhonghua Road, Xiangshan District, Hsinchu, TWN, 300104
Grand Process Technology Corp operates in semiconductor wet processing equipment industry. The company provides wet process system integration for wafer level package such as wet station, glass slimming machine, flux clean, scrubber, single wafer processors, mask cleaner and others. It also manufactures electrical components and installs semiconductor relative machines.
81GF Score

Get the complete analysis for ROCO:3131

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

NT$2,885.00
Price
NT$1,909.23
GF Value