Tons Lightology (ROCO:4972) Days Inventory: 72.63 (As of Dec. 2025) — 18% Below Median

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ROCO:4972 Tons Lightology Inc ROCO:4972
65 GF Score
Price NT$16.90
GF Value NT$20.11
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Tons Lightology Days Inventory?

Tons Lightology ROCO:4972 +0.60% 65 Days Inventory is 72.63 as of Dec. 2025, which is 18% below its 10-year median of 88.85. GuruFocus rates ROCO:4972 with a GF Score™ of 65/100 and a GF Value™ of NT$20.11 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 415 Furnishings, Fixtures & Appliances companies, Tons Lightology ranks better than 63.86% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Tons Lightology's Average Total Inventories for the three months ended in Dec. 2025 was NT$144.0 Mil. Tons Lightology's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$181.0 Mil. Hence, Tons Lightology's Days Inventory for the three months ended in Dec. 2025 was 72.63.

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

ROCO:4972' s Days Inventory Range Over the Past 10 Years
Min: 64.01   Med: 88.85   Max: 123.68
Current: 77.43

During the past 13 years, Tons Lightology's highest Days Inventory was 123.68. The lowest was 64.01. And the median was 88.85.

ROCO:4972's Days Inventory is ranked better than
63.86% of 415 companies
in the Furnishings, Fixtures & Appliances industry
Industry Median: 95.85 vs ROCO:4972: 77.43

Tons Lightology's Days Inventory increased from Dec. 2024 (65.30) to Dec. 2025 (72.63). It might indicate that Tons Lightology's sales slowed down.

Inventory Turnover measures how fast the company turns over its inventory within a year. Tons Lightology's Inventory Turnover for the three months ended in Dec. 2025 was 1.26.

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. Tons Lightology's Inventory-to-Revenue for the three months ended in Dec. 2025 was 0.56.


Tons Lightology  (ROCO:4972) 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.

Tons Lightology'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.

Tons Lightology'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.


Tons Lightology Days Inventory Related Terms


Tons Lightology Days Inventory Historical Data

* Premium members only.

The historical data trend for Tons Lightology'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.

Tons Lightology Days Inventory Chart

Tons Lightology 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 108.02 123.68 104.14 64.01 84.57

Tons Lightology 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 65.30 83.59 70.83 75.90 72.63

ROCO:4972 vs SN, SGI, MHK: Days Inventory Comparison

For the Furnishings, Fixtures & Appliances subindustry, Tons Lightology'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.


Tons Lightology Days Inventory vs Furnishings, Fixtures & Appliances Industry

For the Furnishings, Fixtures & Appliances industry and Consumer Cyclical sector, Tons Lightology's Days Inventory distribution charts can be found below:

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


ROCO:4972
65GF Score
Tons Lightology Inc ROCO:4972
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Tons Lightology Days Inventory Calculation

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

Tons Lightology'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
=( (163.142 + 155.553) / 2 ) / 687.71*365
=159.3475 / 687.71*365
=84.57

Tons Lightology'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
=( (132.532 + 155.553) / 2 ) / 180.968*365 / 4
=144.0425 / 180.968*365 / 4
=72.63

* 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 72.63 mean?
Tons Lightology (ROCO:4972) has a Days Inventory of 72.63 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Tons Lightology and its competitors. This is 18% below median its historical median of 88.85. Over the past decade, Tons Lightology's Days Inventory has ranged from 64.01 to 123.68. According to the industry distribution chart, Tons Lightology ranks #150 out of 415 companies in the Furnishings, Fixtures & Appliances industry, placing it in the top 36.1%.
Is Tons Lightology's Days Inventory too high?
Tons Lightology's current Days Inventory of 72.63 is 18% below median its 10-year median of 88.85. Over the past 10 years, this metric has ranged from a low of 64.01 to a high of 123.68. The Furnishings, Fixtures & Appliances industry median Days Inventory is 95.85. Tons Lightology's value of 72.63 is 24.2% below this industry median. Based on the distribution chart, Tons Lightology ranks #150 out of 415 companies in the Furnishings, Fixtures & Appliances industry, which is above the industry midpoint. Overall, Tons Lightology has a GF Score™ of 65/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Tons Lightology's Days Inventory compare to SN and SGI?
According to the Furnishings, Fixtures & Appliances industry distribution chart, Tons Lightology ranks #150 out of 415 companies for Days Inventory. This puts Tons Lightology in the upper half of its industry. The industry median Days Inventory is 95.85. Tons Lightology's value of 72.63 is 24.2% below this benchmark. Historically, Tons Lightology's own Days Inventory has ranged from 64.01 to 123.68 over the past decade. While the company's 10-year median is 88.85 vs. the industry median of 95.85, Tons Lightology 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 Furnishings, Fixtures & Appliances company?
The median Days Inventory among Furnishings, Fixtures & Appliances companies is 95.85, based on 415 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. Tons Lightology's current Days Inventory of 72.63 is 24.2% 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 Tons Lightology and its competitors. For the Furnishings, Fixtures & Appliances industry, the median Days Inventory is 95.85 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Tons Lightology's current Days Inventory is 72.63, which is 18% below median its own 10-year median of 88.85. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tons Lightology stock overvalued right now?
Based on GuruFocus' analysis, Tons Lightology (ROCO:4972) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$20.11, compared to a current price of NT$16.90 — trading 16% below its estimated fair value. The current Days Inventory is 72.63, which is 18% below median its 10-year median of 88.85 and 24.2% below the Furnishings, Fixtures & Appliances industry median of 95.85. Tons Lightology's overall GF Score™ is 65/100 with 3 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 Tons Lightology (ROCO:4972), the current Days Inventory is 72.63 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 Tons Lightology (ROCO:4972) Overvalued in 2026?

Based on GuruFocus' analysis, Tons Lightology stock appears to be undervalued. The current stock price of NT$16.90 is trading 16% below its estimated GF Value™ of NT$20.11. GuruFocus considers Tons Lightology to be Modestly Undervalued.

Key valuation signals for ROCO:4972:

  • Days Inventory: 72.63 (18% below median its 10-year median of 88.85)
  • GF Value™: NT$20.11 vs. price of NT$16.90 (16% below fair value)
  • GF Score™: 65/100 with 3 warning signs
  • Industry Position: 24.2% below the Furnishings, Fixtures & Appliances median (#150 of 415)

No single metric tells the full story. See the ROCO:4972 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Tons Lightology Business Description

Address No. 236, Bo’ai Street, 4th Floor, Shulin District, New Taipei, TWN, 23845
Tons Lightology Inc engages in the design, manufacture, and sale of commercial lighting fixtures. The company's operating segment includes Tons Lightology Inc; Titan Lighting Co. Ltd, Zhongshan Tons Lighting Co. Ltd, and StrongLED Lighting System (Cayman) Co. Ltd. It generates maximum revenue from the Tons Lightology Inc. segment. Geographically, it derives a majority of revenue from Europe and also has a presence in Asia, Oceania, and other countries. It focuses on indoor lighting and outdoor lighting. The company's products are used for museum/gallery, commercial, hotel, club, office, and Outdoor applications.
65GF Score

Get the complete analysis for ROCO:4972

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

NT$16.90
Price
NT$20.11
GF Value