ION Electronic Materials Co (ROCO:6959) Days Inventory: 111.22 (As of Dec. 2025) — Near Median

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ROCO:6959 ION Electronic Materials Co Ltd ROCO:6959
51 GF Score
Price NT$116.50
GF Value NT$88.98
Valuation Significantly Overvalued
! 4 Warning Signs
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What is ION Electronic Materials Co Days Inventory?

ION Electronic Materials Co ROCO:6959 -3.32% 51 Days Inventory is 111.22 as of Dec. 2025, which is 2% below its 10-year median of 113.33. GuruFocus rates ROCO:6959 with a GF Score™ of 51/100 and a GF Value™ of NT$88.98 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 1,542 Chemicals companies, ION Electronic Materials Co ranks worse than 71.6% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). ION Electronic Materials Co's Average Total Inventories for the six months ended in Dec. 2025 was NT$191.1 Mil. ION Electronic Materials Co's Cost of Goods Sold for the six months ended in Dec. 2025 was NT$313.6 Mil. Hence, ION Electronic Materials Co's Days Inventory for the six months ended in Dec. 2025 was 111.22.

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

ROCO:6959' s Days Inventory Range Over the Past 10 Years
Min: 52.32   Med: 113.33   Max: 271.08
Current: 118.1

During the past 7 years, ION Electronic Materials Co's highest Days Inventory was 271.08. The lowest was 52.32. And the median was 113.33.

ROCO:6959's Days Inventory is ranked worse than
71.6% of 1542 companies
in the Chemicals industry
Industry Median: 80.53 vs ROCO:6959: 118.10

ION Electronic Materials Co's Days Inventory declined from Dec. 2024 (141.14) to Dec. 2025 (111.22).

Inventory Turnover measures how fast the company turns over its inventory within a year. ION Electronic Materials Co's Inventory Turnover for the six months ended in Dec. 2025 was 1.64.

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. ION Electronic Materials Co's Inventory-to-Revenue for the six months ended in Dec. 2025 was 0.50.


ION Electronic Materials Co  (ROCO:6959) 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.

ION Electronic Materials Co's Inventory Turnover for the six 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.

ION Electronic Materials Co's Inventory to Revenue for the six 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.


ION Electronic Materials Co Days Inventory Related Terms


ION Electronic Materials Co Days Inventory Historical Data

* Premium members only.

The historical data trend for ION Electronic Materials 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.

ION Electronic Materials Co Days Inventory Chart

ION Electronic Materials Co Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Inventory
Get a 7-Day Free Trial 52.32 81.14 271.08 182.73 118.95

ION Electronic Materials Co Semi-Annual Data
Dec19 Dec20 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Days Inventory Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only 267.71 188.09 141.14 124.50 111.22

ROCO:6959 vs LIN, SHW, ECL: Days Inventory Comparison

For the Specialty Chemicals subindustry, ION Electronic Materials 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.


ION Electronic Materials Co Days Inventory vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, ION Electronic Materials Co's Days Inventory distribution charts can be found below:

* The bar in red indicates where ION Electronic Materials Co's Days Inventory falls into.


ROCO:6959
51GF Score
ION Electronic Materials Co Ltd ROCO:6959
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

ION Electronic Materials Co Days Inventory Calculation

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

ION Electronic Materials 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
=( (210.001 + 187.625) / 2 ) / 610.08*365
=198.813 / 610.08*365
=118.95

ION Electronic Materials 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: Jun. 2025 ) + Total Inventories (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (194.558 + 187.625) / 2 ) / 313.571*365 / 2
=191.0915 / 313.571*365 / 2
=111.22

* 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 111.22 mean?
ION Electronic Materials Co (ROCO:6959) has a Days Inventory of 111.22 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on ION Electronic Materials Co and its competitors. This is near median its historical median of 113.33. Over the past decade, ION Electronic Materials Co's Days Inventory has ranged from 52.32 to 271.08. According to the industry distribution chart, ION Electronic Materials Co ranks #1104 out of 1542 companies in the Chemicals industry, placing it in the top 71.6%.
Is ION Electronic Materials Co's Days Inventory too high?
ION Electronic Materials Co's current Days Inventory of 111.22 is near median its 10-year median of 113.33. Over the past 10 years, this metric has ranged from a low of 52.32 to a high of 271.08. The Chemicals industry median Days Inventory is 80.53. ION Electronic Materials Co's value of 111.22 is 38.1% above this industry median. Based on the distribution chart, ION Electronic Materials Co ranks #1104 out of 1542 companies in the Chemicals industry, which is below the industry midpoint. Overall, ION Electronic Materials Co has a GF Score™ of 51/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does ION Electronic Materials Co's Days Inventory compare to LIN and SHW?
According to the Chemicals industry distribution chart, ION Electronic Materials Co ranks #1104 out of 1542 companies for Days Inventory. This places ION Electronic Materials Co in the lower half of its industry. The industry median Days Inventory is 80.53. ION Electronic Materials Co's value of 111.22 is 38.1% above this benchmark. Historically, ION Electronic Materials Co's own Days Inventory has ranged from 52.32 to 271.08 over the past decade. While the company's 10-year median is 113.33 vs. the industry median of 80.53, ION Electronic Materials 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 Chemicals company?
The median Days Inventory among Chemicals companies is 80.53, based on 1,542 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. ION Electronic Materials Co's current Days Inventory of 111.22 is 38.1% 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 ION Electronic Materials Co and its competitors. For the Chemicals industry, the median Days Inventory is 80.53 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ION Electronic Materials Co's current Days Inventory is 111.22, which is near median its own 10-year median of 113.33. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ION Electronic Materials Co stock overvalued right now?
Based on GuruFocus' analysis, ION Electronic Materials Co (ROCO:6959) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$88.98, compared to a current price of NT$116.50 — trading 30.9% above its estimated fair value. The current Days Inventory is 111.22, which is near median its 10-year median of 113.33 and 38.1% above the Chemicals industry median of 80.53. ION Electronic Materials Co's overall GF Score™ is 51/100 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 ION Electronic Materials Co (ROCO:6959), the current Days Inventory is 111.22 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 ION Electronic Materials Co (ROCO:6959) Overvalued in 2026?

Based on GuruFocus' analysis, ION Electronic Materials Co stock appears to be overvalued. The current stock price of NT$116.50 is trading 30.9% above its estimated GF Value™ of NT$88.98. GuruFocus considers ION Electronic Materials Co to be Significantly Overvalued.

Key valuation signals for ROCO:6959:

  • Days Inventory: 111.22 (near median its 10-year median of 113.33)
  • GF Value™: NT$88.98 vs. price of NT$116.50 (30.9% above fair value)
  • GF Score™: 51/100 with 4 warning signs
  • Industry Position: 38.1% above the Chemicals median (#1104 of 1542)

No single metric tells the full story. See the ROCO:6959 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


ION Electronic Materials Co Business Description

Address No. 195, Xiangxi Road, Hukou Township, Hsinchu, TWN, 303103
ION Electronic Materials Co Ltd focuses on special materials for the electronics industry and provides local services, With development capabilities and multi-national patents, it looks forward to contributing to Taiwan's technology industry. Its main products are advanced semiconductor materials. It has negative pressure steel cylinder production technology and localized production advantages. It has passed ISO 9001 certification and is a supplier partner of major semiconductor factories.
51GF Score

Get the complete analysis for ROCO:6959

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

NT$116.50
Price
NT$88.98
GF Value