Niching Industrial (ROCO:3444) Days Inventory: 19.65 (As of Dec. 2025) — 32% Below Median

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ROCO:3444 Niching Industrial Corp ROCO:3444
64 GF Score
Price NT$76.70
GF Value NT$89.51
Valuation Modestly Undervalued
! 3 Warning Signs
View Full Analysis

What is Niching Industrial Days Inventory?

Niching Industrial ROCO:3444 +2.13% 64 Days Inventory is 19.65 as of Dec. 2025, which is 32% below its 10-year median of 28.72. GuruFocus rates ROCO:3444 with a GF Score™ of 64/100 and a GF Value™ of NT$89.51 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 983 Semiconductors companies, Niching Industrial ranks better than 94.1% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Niching Industrial's Average Total Inventories for the three months ended in Dec. 2025 was NT$61 Mil. Niching Industrial's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$282 Mil. Hence, Niching Industrial's Days Inventory for the three months ended in Dec. 2025 was 19.65.

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

ROCO:3444' s Days Inventory Range Over the Past 10 Years
Min: 20.78   Med: 28.72   Max: 36.9
Current: 20.78

During the past 13 years, Niching Industrial's highest Days Inventory was 36.90. The lowest was 20.78. And the median was 28.72.

ROCO:3444's Days Inventory is ranked better than
94.1% of 983 companies
in the Semiconductors industry
Industry Median: 112.13 vs ROCO:3444: 20.78

Niching Industrial's Days Inventory declined from Dec. 2024 (21.59) to Dec. 2025 (19.65).

Inventory Turnover measures how fast the company turns over its inventory within a year. Niching Industrial's Inventory Turnover for the three months ended in Dec. 2025 was 4.64.

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. Niching Industrial's Inventory-to-Revenue for the three months ended in Dec. 2025 was 0.18.


Niching Industrial  (ROCO:3444) 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.

Niching Industrial'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.

Niching Industrial'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.


Niching Industrial Days Inventory Related Terms


Niching Industrial Days Inventory Historical Data

* Premium members only.

The historical data trend for Niching Industrial'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.

Niching Industrial Days Inventory Chart

Niching Industrial 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 23.00 30.88 32.18 26.82 22.88

Niching Industrial 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 21.59 22.93 18.97 19.78 19.65

ROCO:3444 vs AMAT, LRCX, KLAC: Days Inventory Comparison

For the Semiconductor Equipment & Materials subindustry, Niching Industrial'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.


Niching Industrial Days Inventory vs Semiconductors Industry

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

* The bar in red indicates where Niching Industrial's Days Inventory falls into.


ROCO:3444
64GF Score
Niching Industrial Corp ROCO:3444
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Niching Industrial Days Inventory Calculation

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

Niching Industrial'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
=( (60.611 + 65.653) / 2 ) / 1007.307*365
=63.132 / 1007.307*365
=22.88

Niching Industrial'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
=( (55.832 + 65.653) / 2 ) / 282.094*365 / 4
=60.7425 / 282.094*365 / 4
=19.65

* 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 19.65 mean?
Niching Industrial (ROCO:3444) has a Days Inventory of 19.65 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Niching Industrial and its competitors. This is 32% below median its historical median of 28.72. Over the past decade, Niching Industrial's Days Inventory has ranged from 20.78 to 36.90. According to the industry distribution chart, Niching Industrial ranks #58 out of 983 companies in the Semiconductors industry, placing it in the top 5.9%.
Is Niching Industrial's Days Inventory too high?
Niching Industrial's current Days Inventory of 19.65 is 32% below median its 10-year median of 28.72. Over the past 10 years, this metric has ranged from a low of 20.78 to a high of 36.90. The Semiconductors industry median Days Inventory is 112.13. Niching Industrial's value of 19.65 is 82.5% below this industry median. Based on the distribution chart, Niching Industrial ranks #58 out of 983 companies in the Semiconductors industry, which is in the top quartile — a strong position relative to peers. Overall, Niching Industrial has a GF Score™ of 64/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Niching Industrial's Days Inventory compare to AMAT and LRCX?
According to the Semiconductors industry distribution chart, Niching Industrial ranks #58 out of 983 companies for Days Inventory. This places Niching Industrial in the top 6% of its industry — outperforming the majority of peers. The industry median Days Inventory is 112.13. Niching Industrial's value of 19.65 is 82.5% below this benchmark. Historically, Niching Industrial's own Days Inventory has ranged from 20.78 to 36.90 over the past decade. While the company's 10-year median is 28.72 vs. the industry median of 112.13, Niching Industrial 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 112.13, 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. Niching Industrial's current Days Inventory of 19.65 is 82.5% 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 Niching Industrial and its competitors. For the Semiconductors industry, the median Days Inventory is 112.13 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Niching Industrial's current Days Inventory is 19.65, which is 32% below median its own 10-year median of 28.72. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Niching Industrial stock overvalued right now?
Based on GuruFocus' analysis, Niching Industrial (ROCO:3444) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$89.51, compared to a current price of NT$76.70 — trading 14.3% below its estimated fair value. The current Days Inventory is 19.65, which is 32% below median its 10-year median of 28.72 and 82.5% below the Semiconductors industry median of 112.13. Niching Industrial's overall GF Score™ is 64/100 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 Niching Industrial (ROCO:3444), the current Days Inventory is 19.65 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 Niching Industrial (ROCO:3444) Overvalued in 2026?

Based on GuruFocus' analysis, Niching Industrial stock appears to be undervalued. The current stock price of NT$76.70 is trading 14.3% below its estimated GF Value™ of NT$89.51. GuruFocus considers Niching Industrial to be Modestly Undervalued.

Key valuation signals for ROCO:3444:

  • Days Inventory: 19.65 (32% below median its 10-year median of 28.72)
  • GF Value™: NT$89.51 vs. price of NT$76.70 (14.3% below fair value)
  • GF Score™: 64/100 with 3 warning signs
  • Industry Position: 82.5% below the Semiconductors median (#58 of 983)

No single metric tells the full story. See the ROCO:3444 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Niching Industrial Business Description

Address Room 5E, No.767, Sec 4, Taiwan Boulevard, 5th Floor, Taichung, Xitun District, Taichung, TWN
Niching Industrial Corp main business activities include the import, export, trading, and manufacturing of various raw materials, components, and equipment required for the semiconductor and optoelectronic industries. Its revenue is generated from Semiconductor products, Optoelectronics products, and others. Semiconductor products generate maximum revenue.
64GF Score

Get the complete analysis for ROCO:3444

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

NT$76.70
Price
NT$89.51
GF Value