Taiwan Semiconductor Co (ROCO:5425) Days Inventory: 112.36 (As of Dec. 2025) — 14% 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:5425 Taiwan Semiconductor Co Ltd ROCO:5425
81 GF Score
Price NT$88.80
GF Value NT$87.70
Valuation Fairly Valued
! 4 Warning Signs
View Full Analysis

What is Taiwan Semiconductor Co Days Inventory?

Taiwan Semiconductor Co ROCO:5425 -4.31% 81 Days Inventory is 112.36 as of Dec. 2025, which is 14% above its 10-year median of 98.38. GuruFocus rates ROCO:5425 with a GF Score™ of 81/100 and a GF Value™ of NT$87.70 (Fairly Valued). The stock has 4 warning signs investors should review. Among 983 Semiconductors companies, Taiwan Semiconductor Co ranks better than 51.68% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Taiwan Semiconductor Co's Average Total Inventories for the three months ended in Dec. 2025 was NT$3,746 Mil. Taiwan Semiconductor Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$3,042 Mil. Hence, Taiwan Semiconductor Co's Days Inventory for the three months ended in Dec. 2025 was 112.36.

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

ROCO:5425' s Days Inventory Range Over the Past 10 Years
Min: 84.13   Med: 98.38   Max: 124.53
Current: 108.77

During the past 13 years, Taiwan Semiconductor Co's highest Days Inventory was 124.53. The lowest was 84.13. And the median was 98.38.

ROCO:5425's Days Inventory is ranked better than
51.68% of 983 companies
in the Semiconductors industry
Industry Median: 112.18 vs ROCO:5425: 108.77

Taiwan Semiconductor Co's Days Inventory increased from Dec. 2024 (111.17) to Dec. 2025 (112.36). It might indicate that Taiwan Semiconductor Co's sales slowed down.

Inventory Turnover measures how fast the company turns over its inventory within a year. Taiwan Semiconductor Co's Inventory Turnover for the three months ended in Dec. 2025 was 0.81.

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. Taiwan Semiconductor Co's Inventory-to-Revenue for the three months ended in Dec. 2025 was 0.85.


Taiwan Semiconductor Co  (ROCO:5425) 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.

Taiwan Semiconductor 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.

Taiwan Semiconductor 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.


Taiwan Semiconductor Co Days Inventory Related Terms


Taiwan Semiconductor Co Days Inventory Historical Data

* Premium members only.

The historical data trend for Taiwan Semiconductor 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.

Taiwan Semiconductor Co Days Inventory Chart

Taiwan Semiconductor 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 85.61 104.95 123.51 124.53 110.88

Taiwan Semiconductor 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 111.17 108.00 103.42 109.82 112.36

ROCO:5425 vs NVDA, AVGO, MU: Days Inventory Comparison

For the Semiconductors subindustry, Taiwan Semiconductor 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.


Taiwan Semiconductor Co Days Inventory vs Semiconductors Industry

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

* The bar in red indicates where Taiwan Semiconductor Co's Days Inventory falls into.


ROCO:5425
81GF Score
Taiwan Semiconductor Co Ltd ROCO:5425
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Taiwan Semiconductor Co Days Inventory Calculation

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

Taiwan Semiconductor 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
=( (3878.007 + 3815.967) / 2 ) / 12664.153*365
=3846.987 / 12664.153*365
=110.88

Taiwan Semiconductor 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
=( (3675.504 + 3815.967) / 2 ) / 3042.052*365 / 4
=3745.7355 / 3042.052*365 / 4
=112.36

* 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 112.36 mean?
Taiwan Semiconductor Co (ROCO:5425) has a Days Inventory of 112.36 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Taiwan Semiconductor Co and its competitors. This is 14% above median its historical median of 98.38. Over the past decade, Taiwan Semiconductor Co's Days Inventory has ranged from 84.13 to 124.53. According to the industry distribution chart, Taiwan Semiconductor Co ranks #475 out of 983 companies in the Semiconductors industry, placing it in the top 48.3%.
Is Taiwan Semiconductor Co's Days Inventory too high?
Taiwan Semiconductor Co's current Days Inventory of 112.36 is 14% above median its 10-year median of 98.38. Over the past 10 years, this metric has ranged from a low of 84.13 to a high of 124.53. The Semiconductors industry median Days Inventory is 112.18. Taiwan Semiconductor Co's value of 112.36 is 0.2% above this industry median. Based on the distribution chart, Taiwan Semiconductor Co ranks #475 out of 983 companies in the Semiconductors industry, which is above the industry midpoint. Overall, Taiwan Semiconductor Co has a GF Score™ of 81/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Taiwan Semiconductor Co's Days Inventory compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Taiwan Semiconductor Co ranks #475 out of 983 companies for Days Inventory. This puts Taiwan Semiconductor Co in the upper half of its industry. The industry median Days Inventory is 112.18. Taiwan Semiconductor Co's value of 112.36 is 0.2% above this benchmark. Historically, Taiwan Semiconductor Co's own Days Inventory has ranged from 84.13 to 124.53 over the past decade. While the company's 10-year median is 98.38 vs. the industry median of 112.18, Taiwan Semiconductor 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 112.18, based on 983 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. Taiwan Semiconductor Co's current Days Inventory of 112.36 is 0.2% 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 Taiwan Semiconductor Co and its competitors. For the Semiconductors industry, the median Days Inventory is 112.18 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Taiwan Semiconductor Co's current Days Inventory is 112.36, which is 14% above median its own 10-year median of 98.38. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Taiwan Semiconductor Co stock overvalued right now?
Based on GuruFocus' analysis, Taiwan Semiconductor Co (ROCO:5425) is currently considered Fairly Valued. The stock's GF Value™ is NT$87.70, compared to a current price of NT$88.80 — trading 1.3% above its estimated fair value. The current Days Inventory is 112.36, which is 14% above median its 10-year median of 98.38 and 0.2% above the Semiconductors industry median of 112.18. Taiwan Semiconductor Co's overall GF Score™ is 81/100 with 4 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 Taiwan Semiconductor Co (ROCO:5425), the current Days Inventory is 112.36 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 Taiwan Semiconductor Co (ROCO:5425) Overvalued in 2026?

Based on GuruFocus' analysis, Taiwan Semiconductor Co stock appears to be overvalued. The current stock price of NT$88.80 is trading 1.3% above its estimated GF Value™ of NT$87.70. GuruFocus considers Taiwan Semiconductor Co to be Fairly Valued.

Key valuation signals for ROCO:5425:

  • Days Inventory: 112.36 (14% above median its 10-year median of 98.38)
  • GF Value™: NT$87.70 vs. price of NT$88.80 (1.3% above fair value)
  • GF Score™: 81/100 with 4 warning signs
  • Industry Position: 0.2% above the Semiconductors median (#475 of 983)

No single metric tells the full story. See the ROCO:5425 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Taiwan Semiconductor Co Business Description

Address Beixin Road, 11th Floor, No. 205, Section 3, Xindian District, New Taipei, TWN, 231
Taiwan Semiconductor Co Ltd is a company that is mainly engaged in the manufacturing and sale of semiconductor devices. The company's segment includes Rectifiers and Bar Code Printers. It generates maximum revenue from the Rectifiers segment. Its product portfolio includes Bridge Rectifier, Diode, DIAC and Thyristor, ESD Protection, Photocoupler, Transistor, Hall Effect Sensors, Voltage Reference, Switching Regulator, Linear Voltage Regulator, Amplifier and Comparator, and others.
81GF Score

Get the complete analysis for ROCO:5425

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

NT$88.80
Price
NT$87.70
GF Value