Grade Upon Technology (ROCO:6739) Days Inventory: 126.79 (As of Dec. 2025) — 50% Below Median

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ROCO:6739 Grade Upon Technology Corp ROCO:6739
72 GF Score
Price NT$1,120.00
GF Value NT$383.98
Valuation Significantly Overvalued
! 1 Warning Sign
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What is Grade Upon Technology Days Inventory?

Grade Upon Technology ROCO:6739 -7.82% 72 Days Inventory is 126.79 as of Dec. 2025, which is 50% below its 10-year median of 251.49. GuruFocus rates ROCO:6739 with a GF Score™ of 72/100 and a GF Value™ of NT$383.98 (Significantly Overvalued). The stock has 1 warning sign investors should review. Among 983 Semiconductors companies, Grade Upon Technology ranks worse than 55.75% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Grade Upon Technology's Average Total Inventories for the three months ended in Dec. 2025 was NT$113.5 Mil. Grade Upon Technology's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$81.7 Mil. Hence, Grade Upon Technology's Days Inventory for the three months ended in Dec. 2025 was 126.79.

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

ROCO:6739' s Days Inventory Range Over the Past 10 Years
Min: 122.95   Med: 251.49   Max: 337.43
Current: 125.98

During the past 8 years, Grade Upon Technology's highest Days Inventory was 337.43. The lowest was 122.95. And the median was 251.49.

ROCO:6739's Days Inventory is ranked worse than
55.75% of 983 companies
in the Semiconductors industry
Industry Median: 112.18 vs ROCO:6739: 125.98

Grade Upon Technology's Days Inventory increased from Dec. 2024 (115.36) to Dec. 2025 (126.79). It might indicate that Grade Upon Technology's sales slowed down.

Inventory Turnover measures how fast the company turns over its inventory within a year. Grade Upon Technology's Inventory Turnover for the three months ended in Dec. 2025 was 0.72.

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. Grade Upon Technology's Inventory-to-Revenue for the three months ended in Dec. 2025 was 0.44.


Grade Upon Technology  (ROCO:6739) 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.

Grade Upon Technology'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.

Grade Upon Technology'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.


Grade Upon Technology Days Inventory Related Terms


Grade Upon Technology Days Inventory Historical Data

* Premium members only.

The historical data trend for Grade Upon Technology'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.

Grade Upon Technology Days Inventory Chart

Grade Upon Technology Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Inventory
Get a 7-Day Free Trial 247.82 323.68 257.02 138.10 122.95

Grade Upon Technology Quarterly Data
Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 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 115.36 129.77 122.56 128.37 126.79

ROCO:6739 vs NVDA, AVGO, MU: Days Inventory Comparison

For the Semiconductors subindustry, Grade Upon Technology'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.


Grade Upon Technology Days Inventory vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Grade Upon Technology's Days Inventory distribution charts can be found below:

* The bar in red indicates where Grade Upon Technology's Days Inventory falls into.


ROCO:6739
72GF Score
Grade Upon Technology Corp ROCO:6739
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Grade Upon Technology Days Inventory Calculation

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

Grade Upon Technology'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
=( (67.046 + 118.446) / 2 ) / 275.334*365
=92.746 / 275.334*365
=122.95

Grade Upon Technology'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
=( (108.477 + 118.446) / 2 ) / 81.658*365 / 4
=113.4615 / 81.658*365 / 4
=126.79

* 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 126.79 mean?
Grade Upon Technology (ROCO:6739) has a Days Inventory of 126.79 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Grade Upon Technology and its competitors. This is 50% below median its historical median of 251.49. Over the past decade, Grade Upon Technology's Days Inventory has ranged from 122.95 to 337.43. According to the industry distribution chart, Grade Upon Technology ranks #548 out of 983 companies in the Semiconductors industry, placing it in the top 55.7%.
Is Grade Upon Technology's Days Inventory too high?
Grade Upon Technology's current Days Inventory of 126.79 is 50% below median its 10-year median of 251.49. Over the past 10 years, this metric has ranged from a low of 122.95 to a high of 337.43. The Semiconductors industry median Days Inventory is 112.18. Grade Upon Technology's value of 126.79 is 13% above this industry median. Based on the distribution chart, Grade Upon Technology ranks #548 out of 983 companies in the Semiconductors industry, which is below the industry midpoint. Overall, Grade Upon Technology has a GF Score™ of 72/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Grade Upon Technology's Days Inventory compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Grade Upon Technology ranks #548 out of 983 companies for Days Inventory. This places Grade Upon Technology in the lower half of its industry. The industry median Days Inventory is 112.18. Grade Upon Technology's value of 126.79 is 13% above this benchmark. Historically, Grade Upon Technology's own Days Inventory has ranged from 122.95 to 337.43 over the past decade. While the company's 10-year median is 251.49 vs. the industry median of 112.18, Grade Upon Technology 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. Grade Upon Technology's current Days Inventory of 126.79 is 13% 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 Grade Upon Technology 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. Grade Upon Technology's current Days Inventory is 126.79, which is 50% below median its own 10-year median of 251.49. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Grade Upon Technology stock overvalued right now?
Based on GuruFocus' analysis, Grade Upon Technology (ROCO:6739) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$383.98, compared to a current price of NT$1,120.00 — trading 191.7% above its estimated fair value. The current Days Inventory is 126.79, which is 50% below median its 10-year median of 251.49 and 13% above the Semiconductors industry median of 112.18. Grade Upon Technology's overall GF Score™ is 72/100 with 1 warning sign 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 Grade Upon Technology (ROCO:6739), the current Days Inventory is 126.79 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 Grade Upon Technology (ROCO:6739) Overvalued in 2026?

Based on GuruFocus' analysis, Grade Upon Technology stock appears to be overvalued. The current stock price of NT$1,120.00 is trading 191.7% above its estimated GF Value™ of NT$383.98. GuruFocus considers Grade Upon Technology to be Significantly Overvalued.

Key valuation signals for ROCO:6739:

  • Days Inventory: 126.79 (50% below median its 10-year median of 251.49)
  • GF Value™: NT$383.98 vs. price of NT$1,120.00 (191.7% above fair value)
  • GF Score™: 72/100 with 1 warning sign
  • Industry Position: 13% above the Semiconductors median (#548 of 983)

No single metric tells the full story. See the ROCO:6739 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Grade Upon Technology Business Description

Address No. 1, Baotai 6th Road, 1st Floor, Hsinchu County, Zhubei City, TWN, 302
Grade Upon Technology Corp mainly engages in services related to intelligent automation systems for the high-tech industry, as well as in manufacturing, researching, designing, developing, selling, and leasing electronic components and related businesses. It focuses on serving the semiconductor, packaging and testing, printed circuit board (PCB), and panel optoelectronics industries. The Company provides customized integrated solutions, leveraging IoT sensors, AI-powered machine vision, machine hearing, and machine olfaction to enable equipment networking, data acquisition, and AI-based anomaly detection systems. Its products include Energy Saving Assistance, AI Smart Factory, Machine AI Sensing, and AIoT. The Company generates the majority of its revenue from Taiwan.
72GF Score

Get the complete analysis for ROCO:6739

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

NT$1,120.00
Price
NT$383.98
GF Value