Kuen Ling Machinery Refrigerating Co (ROCO:4527) Days Inventory: 64.28 (As of Dec. 2025) — 20% Below Median

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ROCO:4527 Kuen Ling Machinery Refrigerating Co Ltd ROCO:4527
68 GF Score
Price NT$39.10
GF Value NT$36.89
Valuation Fairly Valued
! 2 Warning Signs
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What is Kuen Ling Machinery Refrigerating Co Days Inventory?

Kuen Ling Machinery Refrigerating Co ROCO:4527 -1.14% 68 Days Inventory is 64.28 as of Dec. 2025, which is 20% below its 10-year median of 80.44. GuruFocus rates ROCO:4527 with a GF Score™ of 68/100 and a GF Value™ of NT$36.89 (Fairly Valued). The stock has 2 warning signs investors should review. Among 2,419 Hardware companies, Kuen Ling Machinery Refrigerating Co ranks better than 54.69% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Kuen Ling Machinery Refrigerating Co's Average Total Inventories for the three months ended in Dec. 2025 was NT$553 Mil. Kuen Ling Machinery Refrigerating Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$785 Mil. Hence, Kuen Ling Machinery Refrigerating Co's Days Inventory for the three months ended in Dec. 2025 was 64.28.

The historical rank and industry rank for Kuen Ling Machinery Refrigerating Co's Days Inventory or its related term are showing as below:

ROCO:4527' s Days Inventory Range Over the Past 10 Years
Min: 73.43   Med: 80.44   Max: 97.53
Current: 86.73

During the past 13 years, Kuen Ling Machinery Refrigerating Co's highest Days Inventory was 97.53. The lowest was 73.43. And the median was 80.44.

ROCO:4527's Days Inventory is ranked better than
54.69% of 2419 companies
in the Hardware industry
Industry Median: 94.24 vs ROCO:4527: 86.73

Kuen Ling Machinery Refrigerating Co's Days Inventory increased from Dec. 2024 (61.30) to Dec. 2025 (64.28). It might indicate that Kuen Ling Machinery Refrigerating Co's sales slowed down.

Inventory Turnover measures how fast the company turns over its inventory within a year. Kuen Ling Machinery Refrigerating Co's Inventory Turnover for the three months ended in Dec. 2025 was 1.42.

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. Kuen Ling Machinery Refrigerating Co's Inventory-to-Revenue for the three months ended in Dec. 2025 was 0.49.


Kuen Ling Machinery Refrigerating Co  (ROCO:4527) 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.

Kuen Ling Machinery Refrigerating Co'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.

Kuen Ling Machinery Refrigerating Co'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.


Kuen Ling Machinery Refrigerating Co Days Inventory Related Terms


Kuen Ling Machinery Refrigerating Co Days Inventory Historical Data

* Premium members only.

The historical data trend for Kuen Ling Machinery Refrigerating 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.

Kuen Ling Machinery Refrigerating Co Days Inventory Chart

Kuen Ling Machinery Refrigerating Co 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 93.11 97.53 91.13 73.43 73.98

Kuen Ling Machinery Refrigerating Co 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 61.30 102.08 97.13 111.89 64.28

ROCO:4527 vs APH, GLW: Days Inventory Comparison

For the Electronic Components subindustry, Kuen Ling Machinery Refrigerating 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.


Kuen Ling Machinery Refrigerating Co Days Inventory vs Hardware Industry

For the Hardware industry and Technology sector, Kuen Ling Machinery Refrigerating Co's Days Inventory distribution charts can be found below:

* The bar in red indicates where Kuen Ling Machinery Refrigerating Co's Days Inventory falls into.


ROCO:4527
68GF Score
Kuen Ling Machinery Refrigerating Co Ltd ROCO:4527
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
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Kuen Ling Machinery Refrigerating Co Days Inventory Calculation

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

Kuen Ling Machinery Refrigerating 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
=( (457.461 + 458.504) / 2 ) / 2259.706*365
=457.9825 / 2259.706*365
=73.98

Kuen Ling Machinery Refrigerating 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: Sep. 2025 ) + Total Inventories (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (648.103 + 458.504) / 2 ) / 785.492*365 / 4
=553.3035 / 785.492*365 / 4
=64.28

* 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 64.28 mean?
Kuen Ling Machinery Refrigerating Co (ROCO:4527) has a Days Inventory of 64.28 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Kuen Ling Machinery Refrigerating Co and its competitors. This is 20% below median its historical median of 80.44. Over the past decade, Kuen Ling Machinery Refrigerating Co's Days Inventory has ranged from 73.43 to 97.53. According to the industry distribution chart, Kuen Ling Machinery Refrigerating Co ranks #1096 out of 2419 companies in the Hardware industry, placing it in the top 45.3%.
Is Kuen Ling Machinery Refrigerating Co's Days Inventory too high?
Kuen Ling Machinery Refrigerating Co's current Days Inventory of 64.28 is 20% below median its 10-year median of 80.44. Over the past 10 years, this metric has ranged from a low of 73.43 to a high of 97.53. The Hardware industry median Days Inventory is 94.24. Kuen Ling Machinery Refrigerating Co's value of 64.28 is 31.8% below this industry median. Based on the distribution chart, Kuen Ling Machinery Refrigerating Co ranks #1096 out of 2419 companies in the Hardware industry, which is above the industry midpoint. Overall, Kuen Ling Machinery Refrigerating Co has a GF Score™ of 68/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Kuen Ling Machinery Refrigerating Co's Days Inventory compare to APH and GLW?
According to the Hardware industry distribution chart, Kuen Ling Machinery Refrigerating Co ranks #1096 out of 2419 companies for Days Inventory. This puts Kuen Ling Machinery Refrigerating Co in the upper half of its industry. The industry median Days Inventory is 94.24. Kuen Ling Machinery Refrigerating Co's value of 64.28 is 31.8% below this benchmark. Historically, Kuen Ling Machinery Refrigerating Co's own Days Inventory has ranged from 73.43 to 97.53 over the past decade. While the company's 10-year median is 80.44 vs. the industry median of 94.24, Kuen Ling Machinery Refrigerating 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. Kuen Ling Machinery Refrigerating Co's current Days Inventory of 64.28 is 31.8% 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 Kuen Ling Machinery Refrigerating 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. Kuen Ling Machinery Refrigerating Co's current Days Inventory is 64.28, which is 20% below median its own 10-year median of 80.44. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kuen Ling Machinery Refrigerating Co stock overvalued right now?
Based on GuruFocus' analysis, Kuen Ling Machinery Refrigerating Co (ROCO:4527) is currently considered Fairly Valued. The stock's GF Value™ is NT$36.89, compared to a current price of NT$39.10 — trading 6% above its estimated fair value. The current Days Inventory is 64.28, which is 20% below median its 10-year median of 80.44 and 31.8% below the Hardware industry median of 94.24. Kuen Ling Machinery Refrigerating Co's overall GF Score™ is 68/100 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 Kuen Ling Machinery Refrigerating Co (ROCO:4527), the current Days Inventory is 64.28 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 Kuen Ling Machinery Refrigerating Co (ROCO:4527) Overvalued in 2026?

Based on GuruFocus' analysis, Kuen Ling Machinery Refrigerating Co stock appears to be overvalued. The current stock price of NT$39.10 is trading 6% above its estimated GF Value™ of NT$36.89. GuruFocus considers Kuen Ling Machinery Refrigerating Co to be Fairly Valued.

Key valuation signals for ROCO:4527:

  • Days Inventory: 64.28 (20% below median its 10-year median of 80.44)
  • GF Value™: NT$36.89 vs. price of NT$39.10 (6% above fair value)
  • GF Score™: 68/100 with 2 warning signs
  • Industry Position: 31.8% below the Hardware median (#1096 of 2419)

No single metric tells the full story. See the ROCO:4527 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Kuen Ling Machinery Refrigerating Co Business Description

Address No.300, Chihkan North Road, Ziguan District, Kaohsiung, TWN, 826
Kuen Ling Machinery Refrigerating Co Ltd is engaged in the installation, maintenance, repair, assembly, manufacturing, processing, buying and selling, domestic and international sales, and leasing of condensers, ice water coolers, ice water units, and refrigeration units. Its products are water-cooled centrifugal, screw type, flooded type chiller units, air-cooled chiller unit, computer room packaged chiller units, thermal storage ice tank, and vacuum freeze-dried equipment. There are three segments of the Group, which are operation bases in Taiwan, Mainland China and Vietnam regions.
68GF Score

Get the complete analysis for ROCO:4527

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

NT$39.10
Price
NT$36.89
GF Value