ACpay Co (ROCO:6984) Days Inventory: 4.68 (As of Dec. 2025) — 75% Below Median

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ROCO:6984 ACpay Co Ltd ROCO:6984
30 GF Score
Price NT$17.65
! 8 Warning Signs
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What is ACpay Co Days Inventory?

ACpay Co ROCO:6984 30 Days Inventory is 4.68 as of Dec. 2025, which is 75% below its 10-year median of 18.45. GuruFocus rates ROCO:6984 with a GF Score™ of 30/100. The stock has 8 warning signs investors should review. Among 1,653 Software companies, ACpay Co ranks better than 60.38% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). ACpay Co's Average Total Inventories for the six months ended in Dec. 2025 was NT$1.4 Mil. ACpay Co's Cost of Goods Sold for the six months ended in Dec. 2025 was NT$53.4 Mil. Hence, ACpay Co's Days Inventory for the six months ended in Dec. 2025 was 4.68.

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

ROCO:6984' s Days Inventory Range Over the Past 10 Years
Min: 9.79   Med: 18.45   Max: 31.55
Current: 9.79

During the past 6 years, ACpay Co's highest Days Inventory was 31.55. The lowest was 9.79. And the median was 18.45.

ROCO:6984's Days Inventory is ranked better than
60.38% of 1653 companies
in the Software industry
Industry Median: 20.41 vs ROCO:6984: 9.79

ACpay Co's Days Inventory declined from Dec. 2024 (17.76) to Dec. 2025 (4.68).

Inventory Turnover measures how fast the company turns over its inventory within a year. ACpay Co's Inventory Turnover for the six months ended in Dec. 2025 was 39.03.

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. ACpay Co's Inventory-to-Revenue for the six months ended in Dec. 2025 was 0.02.


ACpay Co  (ROCO:6984) 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.

ACpay 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.

ACpay 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.


ACpay Co Days Inventory Related Terms


ACpay Co Days Inventory Historical Data

* Premium members only.

The historical data trend for ACpay 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.

ACpay Co Days Inventory Chart

ACpay Co Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Inventory
Get a 7-Day Free Trial 0.00 31.55 20.08 16.81 11.53

ACpay Co Semi-Annual Data
Dec20 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Days Inventory Get a 7-Day Free Trial Premium Member Only Premium Member Only 16.43 19.56 17.76 12.63 4.68

ROCO:6984 vs MSFT, ORCL, PLTR: Days Inventory Comparison

For the Software - Infrastructure subindustry, ACpay 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.


ACpay Co Days Inventory vs Software Industry

For the Software industry and Technology sector, ACpay Co's Days Inventory distribution charts can be found below:

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


ROCO:6984
30GF Score
ACpay Co Ltd ROCO:6984
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
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ACpay Co Days Inventory Calculation

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

ACpay 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
=( (6.478 + 0.757) / 2 ) / 114.531*365
=3.6175 / 114.531*365
=11.53

ACpay 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
=( (1.981 + 0.757) / 2 ) / 53.431*365 / 2
=1.369 / 53.431*365 / 2
=4.68

* 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 4.68 mean?
ACpay Co (ROCO:6984) has a Days Inventory of 4.68 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on ACpay Co and its competitors. This is 75% below median its historical median of 18.45. Over the past decade, ACpay Co's Days Inventory has ranged from 9.79 to 31.55. According to the industry distribution chart, ACpay Co ranks #655 out of 1653 companies in the Software industry, placing it in the top 39.6%.
Is ACpay Co's Days Inventory too high?
ACpay Co's current Days Inventory of 4.68 is 75% below median its 10-year median of 18.45. Over the past 10 years, this metric has ranged from a low of 9.79 to a high of 31.55. The Software industry median Days Inventory is 20.41. ACpay Co's value of 4.68 is 77.1% below this industry median. Based on the distribution chart, ACpay Co ranks #655 out of 1653 companies in the Software industry, which is above the industry midpoint. Overall, ACpay Co has a GF Score™ of 30/100, reflecting its overall financial health beyond just this single metric.
How does ACpay Co's Days Inventory compare to MSFT and ORCL?
According to the Software industry distribution chart, ACpay Co ranks #655 out of 1653 companies for Days Inventory. This puts ACpay Co in the upper half of its industry. The industry median Days Inventory is 20.41. ACpay Co's value of 4.68 is 77.1% below this benchmark. Historically, ACpay Co's own Days Inventory has ranged from 9.79 to 31.55 over the past decade. While the company's 10-year median is 18.45 vs. the industry median of 20.41, ACpay Co 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 Software company?
The median Days Inventory among Software companies is 20.41, based on 1,653 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. ACpay Co's current Days Inventory of 4.68 is 77.1% 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 ACpay Co and its competitors. For the Software industry, the median Days Inventory is 20.41 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ACpay Co's current Days Inventory is 4.68, which is 75% below median its own 10-year median of 18.45. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ACpay Co stock overvalued right now?
ACpay Co (ROCO:6984) has a current Days Inventory of 4.68. The current Days Inventory is 4.68, which is 75% below median its 10-year median of 18.45 and 77.1% below the Software industry median of 20.41. ACpay Co's overall GF Score™ is 30/100 with 8 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 ACpay Co (ROCO:6984), the current Days Inventory is 4.68 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.

ACpay Co Business Description

Address 11F., No.103, Sec. 3, Nanjing E. Road, Zhongshan District, Taipei, TWN, 104707
ACpay Co Ltd is a fintech company providing payment and e-commerce solutions. The company provides integrated offline cash flow services by offering Wireless credit card machines, also it has online cash flow method where in they eliminate physical boundaries and create unlimited value.
30GF Score

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