Avita (ROCO:4735) Days Inventory: 51.43 (As of Dec. 2025) — 23% Below Median

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Director of Data and Quant Analytics at GuruFocus
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ROCO:4735 Avita Corp ROCO:4735
72 GF Score
Price NT$30.55
GF Value NT$31.74
Valuation Fairly Valued
! 7 Warning Signs
View Full Analysis

What is Avita Days Inventory?

Avita ROCO:4735 -1.13% 72 Days Inventory is 51.43 as of Dec. 2025, which is 23% below its 10-year median of 67.12. GuruFocus rates ROCO:4735 with a GF Score™ of 72/100 and a GF Value™ of NT$31.74 (Fairly Valued). The stock has 7 warning signs investors should review. Among 786 Medical Devices & Instruments companies, Avita ranks better than 92.75% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Avita's Average Total Inventories for the three months ended in Dec. 2025 was NT$97.3 Mil. Avita's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$172.7 Mil. Hence, Avita's Days Inventory for the three months ended in Dec. 2025 was 51.43.

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

ROCO:4735' s Days Inventory Range Over the Past 10 Years
Min: 53.38   Med: 67.12   Max: 120.37
Current: 58.53

During the past 13 years, Avita's highest Days Inventory was 120.37. The lowest was 53.38. And the median was 67.12.

ROCO:4735's Days Inventory is ranked better than
92.75% of 786 companies
in the Medical Devices & Instruments industry
Industry Median: 179.6 vs ROCO:4735: 58.53

Avita's Days Inventory declined from Dec. 2024 (63.90) to Dec. 2025 (51.43).

Inventory Turnover measures how fast the company turns over its inventory within a year. Avita's Inventory Turnover for the three months ended in Dec. 2025 was 1.77.

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. Avita's Inventory-to-Revenue for the three months ended in Dec. 2025 was 0.39.


Avita  (ROCO:4735) 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.

Avita'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.

Avita'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.


Avita Days Inventory Related Terms


Avita Days Inventory Historical Data

* Premium members only.

The historical data trend for Avita'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.

Avita Days Inventory Chart

Avita 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 110.69 120.37 104.75 65.13 53.38

Avita 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 63.90 71.37 57.73 61.20 51.43

ROCO:4735 vs ABT, SYK, MDT: Days Inventory Comparison

For the Medical Devices subindustry, Avita'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.


Avita Days Inventory vs Medical Devices & Instruments Industry

For the Medical Devices & Instruments industry and Healthcare sector, Avita's Days Inventory distribution charts can be found below:

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


ROCO:4735
72GF Score
Avita Corp ROCO:4735
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Avita Days Inventory Calculation

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

Avita'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
=( (99.148 + 88.247) / 2 ) / 640.659*365
=93.6975 / 640.659*365
=53.38

Avita'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
=( (106.423 + 88.247) / 2 ) / 172.681*365 / 4
=97.335 / 172.681*365 / 4
=51.43

* 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 51.43 mean?
Avita (ROCO:4735) has a Days Inventory of 51.43 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Avita and its competitors. This is 23% below median its historical median of 67.12. Over the past decade, Avita's Days Inventory has ranged from 53.38 to 120.37. According to the industry distribution chart, Avita ranks #57 out of 786 companies in the Medical Devices & Instruments industry, placing it in the top 7.3%.
Is Avita's Days Inventory too high?
Avita's current Days Inventory of 51.43 is 23% below median its 10-year median of 67.12. Over the past 10 years, this metric has ranged from a low of 53.38 to a high of 120.37. The Medical Devices & Instruments industry median Days Inventory is 179.60. Avita's value of 51.43 is 71.4% below this industry median. Based on the distribution chart, Avita ranks #57 out of 786 companies in the Medical Devices & Instruments industry, which is in the top quartile — a strong position relative to peers. Overall, Avita has a GF Score™ of 72/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Avita's Days Inventory compare to ABT and SYK?
According to the Medical Devices & Instruments industry distribution chart, Avita ranks #57 out of 786 companies for Days Inventory. This places Avita in the top 7% of its industry — outperforming the majority of peers. The industry median Days Inventory is 179.60. Avita's value of 51.43 is 71.4% below this benchmark. Historically, Avita's own Days Inventory has ranged from 53.38 to 120.37 over the past decade. While the company's 10-year median is 67.12 vs. the industry median of 179.60, Avita 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 Medical Devices & Instruments company?
The median Days Inventory among Medical Devices & Instruments companies is 179.60, based on 786 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. Avita's current Days Inventory of 51.43 is 71.4% 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 Avita and its competitors. For the Medical Devices & Instruments industry, the median Days Inventory is 179.60 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Avita's current Days Inventory is 51.43, which is 23% below median its own 10-year median of 67.12. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Avita stock overvalued right now?
Based on GuruFocus' analysis, Avita (ROCO:4735) is currently considered Fairly Valued. The stock's GF Value™ is NT$31.74, compared to a current price of NT$30.55 — trading 3.7% below its estimated fair value. The current Days Inventory is 51.43, which is 23% below median its 10-year median of 67.12 and 71.4% below the Medical Devices & Instruments industry median of 179.60. Avita's overall GF Score™ is 72/100 with 7 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 Avita (ROCO:4735), the current Days Inventory is 51.43 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 Avita (ROCO:4735) Overvalued in 2026?

Based on GuruFocus' analysis, Avita stock appears to be undervalued. The current stock price of NT$30.55 is trading 3.7% below its estimated GF Value™ of NT$31.74. GuruFocus considers Avita to be Fairly Valued.

Key valuation signals for ROCO:4735:

  • Days Inventory: 51.43 (23% below median its 10-year median of 67.12)
  • GF Value™: NT$31.74 vs. price of NT$30.55 (3.7% below fair value)
  • GF Score™: 72/100 with 7 warning signs
  • Industry Position: 71.4% below the Medical Devices & Instruments median (#57 of 786)

No single metric tells the full story. See the ROCO:4735 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Avita Business Description

Address No.78, Sec.1, Guangfu road, 9th floor, Sanchong district, New Taipei City, TWN, 24158
Avita Corp is a manufacturer of point-of-care health products designed for clinical and personal use. The company provides body composition analyzers, blood pressure monitors, blood glucose monitors, digital thermometers, and nasal care devices. Its products include a thermometer, nasal aspirator, blood pressure monitor arm, and wrist.
72GF Score

Get the complete analysis for ROCO:4735

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

NT$30.55
Price
NT$31.74
GF Value