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Alliance Material CoROCO:3595 -2.90%53 Days Inventory is 64.21 as of Dec. 2025, which is 9% below its 10-year median of 70.18. GuruFocus rates ROCO:3595 with a GF Score™ of 53/100 and a GF Value™ of NT$74.83 (Significantly Overvalued). The stock has 2 warning signs investors should review. Among 2,419 Hardware companies, Alliance Material Co ranks better than 63.99% on this metric.
The historical rank and industry rank for Alliance Material Co's Days Inventory or its related term are showing as below:
ROCO:3595'
s Days Inventory Range Over the Past 10 Years
Min: 53.22 Med: 70.18 Max: 89.34
Current: 73.25
During the past 13 years, Alliance Material Co's highest Days Inventory was 89.34. The lowest was 53.22. And the median was 70.18.
ROCO:3595's Days Inventory is ranked better than 63.99% of 2419
companies
in the Hardware industry
Industry Median: 94.24
vs ROCO:3595: 73.25
Alliance Material Co's Days Inventory
declined
from Dec. 2024 (97.49) to Dec. 2025 (64.21).
Inventory Turnover measures how fast the company turns over its inventory within a year.
Alliance Material Co's Inventory Turnover for the
six
months ended in Dec. 2025 was 2.84.
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.
Alliance Material Co's Inventory-to-Revenue for the
six
months ended in Dec. 2025 was 0.12.
Alliance Material Co (ROCO:3595) 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.
Alliance Material 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.
Alliance Material 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.
Alliance Material Co Days Inventory Related Terms
Alliance Material Co Days Inventory Historical Data
* Premium members only.
The historical data trend for Alliance Material 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.
For the Electronic Components subindustry, Alliance Material 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.
Alliance Material Co Days Inventory vs Hardware Industry
For the Hardware industry and Technology sector, Alliance Material Co's Days Inventory distribution charts can be found below:
* The bar in red indicates where Alliance Material Co'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.
Alliance Material Co (ROCO:3595) has a Days Inventory of 64.21 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Alliance Material Co and its competitors. This is near median its historical median of 70.18. Over the past decade, Alliance Material Co's Days Inventory has ranged from 53.22 to 89.34. According to the industry distribution chart, Alliance Material Co ranks #871 out of 2419 companies in the Hardware industry, placing it in the top 36%.
Is Alliance Material Co's Days Inventory too high?
Alliance Material Co's current Days Inventory of 64.21 is near median its 10-year median of 70.18. Over the past 10 years, this metric has ranged from a low of 53.22 to a high of 89.34. The Hardware industry median Days Inventory is 94.24. Alliance Material Co's value of 64.21 is 31.9% below this industry median. Based on the distribution chart, Alliance Material Co ranks #871 out of 2419 companies in the Hardware industry, which is above the industry midpoint. Overall, Alliance Material Co has a GF Score™ of 53/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Alliance Material Co's Days Inventory compare to APH and GLW?
According to the Hardware industry distribution chart, Alliance Material Co ranks #871 out of 2419 companies for Days Inventory. This puts Alliance Material Co in the upper half of its industry. The industry median Days Inventory is 94.24. Alliance Material Co's value of 64.21 is 31.9% below this benchmark. Historically, Alliance Material Co's own Days Inventory has ranged from 53.22 to 89.34 over the past decade. While the company's 10-year median is 70.18 vs. the industry median of 94.24, Alliance Material 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 Hardware company?
The median Days Inventory among Hardware companies is 94.24, based on 2,419 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. Alliance Material Co's current Days Inventory of 64.21 is 31.9% 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 Alliance Material Co and its competitors. For the Hardware industry, the median Days Inventory is 94.24 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Alliance Material Co's current Days Inventory is 64.21, which is near median its own 10-year median of 70.18. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Alliance Material Co stock overvalued right now?
Based on GuruFocus' analysis, Alliance Material Co (ROCO:3595) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$74.83, compared to a current price of NT$2,340.00 — trading 3027.1% above its estimated fair value. The current Days Inventory is 64.21, which is near median its 10-year median of 70.18 and 31.9% below the Hardware industry median of 94.24. Alliance Material Co's overall GF Score™ is 53/100 with 2 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 Alliance Material Co (ROCO:3595), the current Days Inventory is 64.21 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 Alliance Material Co (ROCO:3595) Overvalued in 2026?
Based on GuruFocus' analysis, Alliance Material Co stock appears to be overvalued.
The current stock price of NT$2,340.00 is trading 3027.1% above its estimated GF Value™ of NT$74.83.
GuruFocus considers Alliance Material Co to be Significantly Overvalued.
Key valuation signals for ROCO:3595:
Days Inventory: 64.21 (near median its 10-year median of 70.18)
GF Value™: NT$74.83 vs. price of NT$2,340.00 (3027.1% above fair value)
Industry Position: 31.9% below the Hardware median (#871 of 2419)
No single metric tells the full story. See the ROCO:3595 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Alliance Material Co Ltd is engaged in the production of LCD backlight module optical film. It offers black and white tape, optical tape, plastic protective film, UV light curing resin and the provision of cutting and processing services. The company also provides all kinds of materials professional consulting services.
53GF Score
Get the complete analysis for ROCO:3595
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