LINCO Technology Co (ROCO:3644) Days Inventory: 200.10 (As of Dec. 2025) — 88% Above 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:3644 LINCO Technology Co Ltd ROCO:3644
27 GF Score
Price NT$299.00
! 5 Warning Signs
View Full Analysis

What is LINCO Technology Co Days Inventory?

LINCO Technology Co ROCO:3644 +3.64% 27 Days Inventory is 200.10 as of Dec. 2025, which is 88% above its 10-year median of 106.31. GuruFocus rates ROCO:3644 with a GF Score™ of 27/100. The stock has 5 warning signs investors should review. Among 984 Semiconductors companies, LINCO Technology Co ranks worse than 78.46% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). LINCO Technology Co's Average Total Inventories for the six months ended in Dec. 2025 was NT$273.6 Mil. LINCO Technology Co's Cost of Goods Sold for the six months ended in Dec. 2025 was NT$499.1 Mil. Hence, LINCO Technology Co's Days Inventory for the six months ended in Dec. 2025 was 100.05.

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

ROCO:3644' s Days Inventory Range Over the Past 10 Years
Min: 55.6   Med: 106.31   Max: 200.1
Current: 200.1

During the past 12 years, LINCO Technology Co's highest Days Inventory was 200.10. The lowest was 55.60. And the median was 106.31.

ROCO:3644's Days Inventory is ranked worse than
78.46% of 984 companies
in the Semiconductors industry
Industry Median: 112.225 vs ROCO:3644: 200.10

LINCO Technology Co's Days Inventory increased from Dec. 2023 (162.92) to Dec. 2025 (200.10). It might indicate that LINCO Technology Co's sales slowed down.

Warning Sign:

If a company builds up inventory, it may mean it is having difficulties selling its goods.

Inventory Turnover measures how fast the company turns over its inventory within a year. LINCO Technology Co's Inventory Turnover for the six months ended in Dec. 2025 was 1.82.

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. LINCO Technology Co's Inventory-to-Revenue for the six months ended in Dec. 2025 was 0.29.


LINCO Technology Co  (ROCO:3644) 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.

LINCO Technology 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.

LINCO Technology 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.


LINCO Technology Co Days Inventory Related Terms


LINCO Technology Co Days Inventory Historical Data

* Premium members only.

The historical data trend for LINCO Technology 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.

LINCO Technology Co Days Inventory Chart

LINCO Technology Co Annual Data
Trend Dec11 Dec12 Dec13 Dec14 Dec15 Dec16 Dec17 Dec23 Dec24 Dec25
Days Inventory
Get a 7-Day Free Trial Premium Member Only Premium Member Only 159.17 73.95 162.92 103.42 200.10

LINCO Technology Co Semi-Annual Data
Dec09 Dec10 Dec11 Dec12 Dec13 Dec14 Dec15 Dec16 Dec17 Dec23 Dec24 Dec25
Days Inventory Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only 159.17 73.95 162.92 103.42 200.10

ROCO:3644 vs NVDA, AVGO, MU: Days Inventory Comparison

For the Semiconductors subindustry, LINCO Technology 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.


LINCO Technology Co Days Inventory vs Semiconductors Industry

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

* The bar in red indicates where LINCO Technology Co's Days Inventory falls into.


ROCO:3644
27GF Score
LINCO Technology Co Ltd ROCO:3644
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

LINCO Technology Co Days Inventory Calculation

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

LINCO Technology 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
=( (153.001 + 394.28) / 2 ) / 499.138*365
=273.6405 / 499.138*365
=200.10

LINCO Technology 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: Dec. 2024 ) + Total Inventories (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (153.001 + 394.28) / 2 ) / 499.138*365 / 2
=273.6405 / 499.138*365 / 2
=100.05

* 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 200.10 mean?
LINCO Technology Co (ROCO:3644) has a Days Inventory of 200.10 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on LINCO Technology Co and its competitors. This is 88% above median its historical median of 106.31. Over the past decade, LINCO Technology Co's Days Inventory has ranged from 55.60 to 200.10. According to the industry distribution chart, LINCO Technology Co ranks #772 out of 984 companies in the Semiconductors industry, placing it in the top 78.5%.
Is LINCO Technology Co's Days Inventory too high?
LINCO Technology Co's current Days Inventory of 200.10 is 88% above median its 10-year median of 106.31. Over the past 10 years, this metric has ranged from a low of 55.60 to a high of 200.10. The Semiconductors industry median Days Inventory is 112.23. LINCO Technology Co's value of 200.10 is 78.3% above this industry median. Based on the distribution chart, LINCO Technology Co ranks #772 out of 984 companies in the Semiconductors industry, which is in the bottom quartile relative to peers. Overall, LINCO Technology Co has a GF Score™ of 27/100, reflecting its overall financial health beyond just this single metric.
How does LINCO Technology Co's Days Inventory compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, LINCO Technology Co ranks #772 out of 984 companies for Days Inventory. This places LINCO Technology Co in the lower half of its industry. The industry median Days Inventory is 112.23. LINCO Technology Co's value of 200.10 is 78.3% above this benchmark. Historically, LINCO Technology Co's own Days Inventory has ranged from 55.60 to 200.10 over the past decade. While the company's 10-year median is 106.31 vs. the industry median of 112.23, LINCO Technology Co 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 112.23, based on 984 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. LINCO Technology Co's current Days Inventory of 200.10 is 78.3% 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 LINCO Technology Co and its competitors. For the Semiconductors industry, the median Days Inventory is 112.23 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. LINCO Technology Co's current Days Inventory is 200.10, which is 88% above median its own 10-year median of 106.31. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is LINCO Technology Co stock overvalued right now?
LINCO Technology Co (ROCO:3644) has a current Days Inventory of 200.10. The current Days Inventory is 200.10, which is 88% above median its 10-year median of 106.31 and 78.3% above the Semiconductors industry median of 112.23. LINCO Technology Co's overall GF Score™ is 27/100 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 LINCO Technology Co (ROCO:3644), the current Days Inventory is 200.10 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.

LINCO Technology Co Business Description

Address No.16,Keyuan 1st Road, Central Taiwan Science Park, Xitun District, Taichung City, TWN
LINCO Technology Co Ltd provide research and development on vacuum sputtering and plasma treatment equipment for the application in different industry. Its equipments are qualified and production- proven in IC substrate, EMC coating on 3C housing.
27GF Score

Get the complete analysis for ROCO:3644

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

NT$299.00
Price