Leatec Fine Ceramics Co (ROCO:6127) Days Inventory: 142.08 (As of Dec. 2025) — 20% Above Median

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ROCO:6127 Leatec Fine Ceramics Co Ltd ROCO:6127
49 GF Score
Price NT$52.10
GF Value NT$31.49
Valuation Significantly Overvalued
! 6 Warning Signs
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What is Leatec Fine Ceramics Co Days Inventory?

Leatec Fine Ceramics Co ROCO:6127 -7.46% 49 Days Inventory is 142.08 as of Dec. 2025, which is 20% above its 10-year median of 118.06. GuruFocus rates ROCO:6127 with a GF Score™ of 49/100 and a GF Value™ of NT$31.49 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 983 Semiconductors companies, Leatec Fine Ceramics Co ranks worse than 61.95% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Leatec Fine Ceramics Co's Average Total Inventories for the three months ended in Dec. 2025 was NT$355.7 Mil. Leatec Fine Ceramics Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$228.4 Mil. Hence, Leatec Fine Ceramics Co's Days Inventory for the three months ended in Dec. 2025 was 142.08.

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

ROCO:6127' s Days Inventory Range Over the Past 10 Years
Min: 88.5   Med: 118.06   Max: 167.5
Current: 140.99

During the past 13 years, Leatec Fine Ceramics Co's highest Days Inventory was 167.50. The lowest was 88.50. And the median was 118.06.

ROCO:6127's Days Inventory is ranked worse than
61.95% of 983 companies
in the Semiconductors industry
Industry Median: 112.18 vs ROCO:6127: 140.99

Leatec Fine Ceramics Co's Days Inventory increased from Dec. 2024 (133.48) to Dec. 2025 (142.08). It might indicate that Leatec Fine Ceramics Co's sales slowed down.

Inventory Turnover measures how fast the company turns over its inventory within a year. Leatec Fine Ceramics Co's Inventory Turnover for the three months ended in Dec. 2025 was 0.64.

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. Leatec Fine Ceramics Co's Inventory-to-Revenue for the three months ended in Dec. 2025 was 1.43.


Leatec Fine Ceramics Co  (ROCO:6127) 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.

Leatec Fine Ceramics 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.

Leatec Fine Ceramics 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.


Leatec Fine Ceramics Co Days Inventory Related Terms


Leatec Fine Ceramics Co Days Inventory Historical Data

* Premium members only.

The historical data trend for Leatec Fine Ceramics 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.

Leatec Fine Ceramics Co Days Inventory Chart

Leatec Fine Ceramics 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 97.15 150.49 167.50 129.14 140.38

Leatec Fine Ceramics 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 133.48 145.01 122.95 158.90 142.08

ROCO:6127 vs NVDA, AVGO, MU: Days Inventory Comparison

For the Semiconductors subindustry, Leatec Fine Ceramics 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.


Leatec Fine Ceramics Co Days Inventory vs Semiconductors Industry

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

* The bar in red indicates where Leatec Fine Ceramics Co's Days Inventory falls into.


ROCO:6127
49GF Score
Leatec Fine Ceramics Co Ltd ROCO:6127
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
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Leatec Fine Ceramics Co Days Inventory Calculation

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

Leatec Fine Ceramics 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
=( (308.541 + 357.836) / 2 ) / 866.293*365
=333.1885 / 866.293*365
=140.38

Leatec Fine Ceramics 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
=( (353.544 + 357.836) / 2 ) / 228.445*365 / 4
=355.69 / 228.445*365 / 4
=142.08

* 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 142.08 mean?
Leatec Fine Ceramics Co (ROCO:6127) has a Days Inventory of 142.08 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Leatec Fine Ceramics Co and its competitors. This is 20% above median its historical median of 118.06. Over the past decade, Leatec Fine Ceramics Co's Days Inventory has ranged from 88.50 to 167.50. According to the industry distribution chart, Leatec Fine Ceramics Co ranks #609 out of 983 companies in the Semiconductors industry, placing it in the top 62%.
Is Leatec Fine Ceramics Co's Days Inventory too high?
Leatec Fine Ceramics Co's current Days Inventory of 142.08 is 20% above median its 10-year median of 118.06. Over the past 10 years, this metric has ranged from a low of 88.50 to a high of 167.50. The Semiconductors industry median Days Inventory is 112.18. Leatec Fine Ceramics Co's value of 142.08 is 26.7% above this industry median. Based on the distribution chart, Leatec Fine Ceramics Co ranks #609 out of 983 companies in the Semiconductors industry, which is below the industry midpoint. Overall, Leatec Fine Ceramics Co has a GF Score™ of 49/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Leatec Fine Ceramics Co's Days Inventory compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Leatec Fine Ceramics Co ranks #609 out of 983 companies for Days Inventory. This places Leatec Fine Ceramics Co in the lower half of its industry. The industry median Days Inventory is 112.18. Leatec Fine Ceramics Co's value of 142.08 is 26.7% above this benchmark. Historically, Leatec Fine Ceramics Co's own Days Inventory has ranged from 88.50 to 167.50 over the past decade. While the company's 10-year median is 118.06 vs. the industry median of 112.18, Leatec Fine Ceramics 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. Leatec Fine Ceramics Co's current Days Inventory of 142.08 is 26.7% 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 Leatec Fine Ceramics 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. Leatec Fine Ceramics Co's current Days Inventory is 142.08, which is 20% above median its own 10-year median of 118.06. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Leatec Fine Ceramics Co stock overvalued right now?
Based on GuruFocus' analysis, Leatec Fine Ceramics Co (ROCO:6127) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$31.49, compared to a current price of NT$52.10 — trading 65.4% above its estimated fair value. The current Days Inventory is 142.08, which is 20% above median its 10-year median of 118.06 and 26.7% above the Semiconductors industry median of 112.18. Leatec Fine Ceramics Co's overall GF Score™ is 49/100 with 6 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 Leatec Fine Ceramics Co (ROCO:6127), the current Days Inventory is 142.08 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 Leatec Fine Ceramics Co (ROCO:6127) Overvalued in 2026?

Based on GuruFocus' analysis, Leatec Fine Ceramics Co stock appears to be overvalued. The current stock price of NT$52.10 is trading 65.4% above its estimated GF Value™ of NT$31.49. GuruFocus considers Leatec Fine Ceramics Co to be Significantly Overvalued.

Key valuation signals for ROCO:6127:

  • Days Inventory: 142.08 (20% above median its 10-year median of 118.06)
  • GF Value™: NT$31.49 vs. price of NT$52.10 (65.4% above fair value)
  • GF Score™: 49/100 with 6 warning signs
  • Industry Position: 26.7% above the Semiconductors median (#609 of 983)

No single metric tells the full story. See the ROCO:6127 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Leatec Fine Ceramics Co Business Description

Address No. 160, Sec. 1, Ping-Tung Road, Ping-Jen, Jian\'an Vil., Pingzhen Dist., Tao-Yuan Hsien, TWN
Leatec Fine Ceramics Co Ltd is a manufacturer of chip alumina fine ceramic substrates in Taiwan. Its products include alumina substrates, LED substrates, aluminum nitride substrates, laser processing ceramics, junction boxes, PV connectors, and cables.
49GF Score

Get the complete analysis for ROCO:6127

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

NT$52.10
Price
NT$31.49
GF Value