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.
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.
Ushine PhotonicsROCO:3678 -1.96%77 Days Inventory is 77.38 as of Dec. 2025, which is 54% below its 10-year median of 166.53. GuruFocus rates ROCO:3678 with a GF Score™ of 77/100 and a GF Value™ of NT$57.66 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 1,542 Chemicals companies, Ushine Photonics ranks better than 59.47% on this metric.
The historical rank and industry rank for Ushine Photonics's Days Inventory or its related term are showing as below:
ROCO:3678'
s Days Inventory Range Over the Past 10 Years
Min: 66.26 Med: 166.53 Max: 196.16
Current: 69.93
During the past 13 years, Ushine Photonics's highest Days Inventory was 196.16. The lowest was 66.26. And the median was 166.53.
ROCO:3678's Days Inventory is ranked better than 59.47% of 1542
companies
in the Chemicals industry
Industry Median: 80.37
vs ROCO:3678: 69.93
Ushine Photonics's Days Inventory
increased
from Dec. 2024 (63.65) to Dec. 2025 (77.38).
It might indicate that Ushine Photonics's sales slowed down.
Inventory Turnover measures how fast the company turns over its inventory within a year.
Ushine Photonics's Inventory Turnover for the
six
months ended in Dec. 2025 was 2.36.
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.
Ushine Photonics's Inventory-to-Revenue for the
six
months ended in Dec. 2025 was 0.27.
Ushine Photonics (ROCO:3678) 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.
Ushine Photonics'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.
Ushine Photonics'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.
Ushine Photonics Days Inventory Related Terms
Ushine Photonics Days Inventory Historical Data
* Premium members only.
The historical data trend for Ushine Photonics'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 Chemicals subindustry, Ushine Photonics'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.
Ushine Photonics Days Inventory vs Chemicals Industry
For the Chemicals industry and Basic Materials sector, Ushine Photonics's Days Inventory distribution charts can be found below:
* The bar in red indicates where Ushine Photonics'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.
Ushine Photonics (ROCO:3678) has a Days Inventory of 77.38 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Ushine Photonics and its competitors. This is 54% below median its historical median of 166.53. Over the past decade, Ushine Photonics' Days Inventory has ranged from 66.26 to 196.16. According to the industry distribution chart, Ushine Photonics ranks #625 out of 1542 companies in the Chemicals industry, placing it in the top 40.5%.
Is Ushine Photonics' Days Inventory too high?
Ushine Photonics' current Days Inventory of 77.38 is 54% below median its 10-year median of 166.53. Over the past 10 years, this metric has ranged from a low of 66.26 to a high of 196.16. The Chemicals industry median Days Inventory is 80.37. Ushine Photonics' value of 77.38 is 3.7% below this industry median. Based on the distribution chart, Ushine Photonics ranks #625 out of 1542 companies in the Chemicals industry, which is above the industry midpoint. Overall, Ushine Photonics has a GF Score™ of 77/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Ushine Photonics' Days Inventory compare to DOW?
According to the Chemicals industry distribution chart, Ushine Photonics ranks #625 out of 1542 companies for Days Inventory. This puts Ushine Photonics in the upper half of its industry. The industry median Days Inventory is 80.37. Ushine Photonics' value of 77.38 is 3.7% below this benchmark. Historically, Ushine Photonics' own Days Inventory has ranged from 66.26 to 196.16 over the past decade. While the company's 10-year median is 166.53 vs. the industry median of 80.37, Ushine Photonics 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 Chemicals company?
The median Days Inventory among Chemicals companies is 80.37, based on 1,542 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. Ushine Photonics's current Days Inventory of 77.38 is 3.7% 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 Ushine Photonics and its competitors. For the Chemicals industry, the median Days Inventory is 80.37 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Ushine Photonics's current Days Inventory is 77.38, which is 54% below median its own 10-year median of 166.53. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ushine Photonics stock overvalued right now?
Based on GuruFocus' analysis, Ushine Photonics (ROCO:3678) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$57.66, compared to a current price of NT$50.00 — trading 13.3% below its estimated fair value. The current Days Inventory is 77.38, which is 54% below median its 10-year median of 166.53 and 3.7% below the Chemicals industry median of 80.37. Ushine Photonics' overall GF Score™ is 77/100 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 Ushine Photonics (ROCO:3678), the current Days Inventory is 77.38 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 Ushine Photonics (ROCO:3678) Overvalued in 2026?
Based on GuruFocus' analysis, Ushine Photonics stock appears to be undervalued.
The current stock price of NT$50.00 is trading 13.3% below its estimated GF Value™ of NT$57.66.
GuruFocus considers Ushine Photonics to be Modestly Undervalued.
Key valuation signals for ROCO:3678:
Days Inventory: 77.38 (54% below median its 10-year median of 166.53)
GF Value™: NT$57.66 vs. price of NT$50.00 (13.3% below fair value)
Industry Position: 3.7% below the Chemicals median (#625 of 1542)
No single metric tells the full story. See the ROCO:3678 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Ushine Photonics Corp produces indium tin oxide film products for the touch panel and display industries. Its products include ITO-films for resistive touch panels, Low resistivity TCO-films, Optical Clear Adhesives, and Anti-static protective film. It is specialized in material analysis, roll-to-roll vacuum coater design, and reactive sputtering process.
77GF Score
Get the complete analysis for ROCO:3678
Days Inventory is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
ROCO:3678 has been successfully added to your 
