Superior Plating Technology Co (ROCO:8431) Days Inventory: 15.42 (As of Dec. 2025) — 34% Above Median

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ROCO:8431 Superior Plating Technology Co Ltd ROCO:8431
61 GF Score
Price NT$44.80
GF Value NT$59.79
Valuation Modestly Undervalued
! 7 Warning Signs
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What is Superior Plating Technology Co Days Inventory?

Superior Plating Technology Co ROCO:8431 -6.76% 61 Days Inventory is 15.42 as of Dec. 2025, which is 34% above its 10-year median of 11.54. GuruFocus rates ROCO:8431 with a GF Score™ of 61/100 and a GF Value™ of NT$59.79 (Modestly Undervalued). The stock has 7 warning signs investors should review. Among 1,542 Chemicals companies, Superior Plating Technology Co ranks better than 94.75% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Superior Plating Technology Co's Average Total Inventories for the three months ended in Dec. 2025 was NT$39 Mil. Superior Plating Technology Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$231 Mil. Hence, Superior Plating Technology Co's Days Inventory for the three months ended in Dec. 2025 was 15.42.

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

ROCO:8431' s Days Inventory Range Over the Past 10 Years
Min: 6.42   Med: 11.54   Max: 31.71
Current: 23.82

During the past 13 years, Superior Plating Technology Co's highest Days Inventory was 31.71. The lowest was 6.42. And the median was 11.54.

ROCO:8431's Days Inventory is ranked better than
94.75% of 1542 companies
in the Chemicals industry
Industry Median: 80.37 vs ROCO:8431: 23.82

Superior Plating Technology Co's Days Inventory declined from Dec. 2024 (31.01) to Dec. 2025 (15.42).

Inventory Turnover measures how fast the company turns over its inventory within a year. Superior Plating Technology Co's Inventory Turnover for the three months ended in Dec. 2025 was 5.92.

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. Superior Plating Technology Co's Inventory-to-Revenue for the three months ended in Dec. 2025 was 0.15.


Superior Plating Technology Co  (ROCO:8431) 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.

Superior Plating Technology 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.

Superior Plating Technology 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.


Superior Plating Technology Co Days Inventory Related Terms


Superior Plating Technology Co Days Inventory Historical Data

* Premium members only.

The historical data trend for Superior Plating Technology 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.

Superior Plating Technology Co Days Inventory Chart

Superior Plating Technology 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 11.97 21.04 28.51 31.71 23.08

Superior Plating Technology 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 31.01 34.22 33.17 17.27 15.42

ROCO:8431 vs LIN, SHW, ECL: Days Inventory Comparison

For the Specialty Chemicals subindustry, Superior Plating Technology 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.


Superior Plating Technology Co Days Inventory vs Chemicals Industry

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

* The bar in red indicates where Superior Plating Technology Co's Days Inventory falls into.


ROCO:8431
61GF Score
Superior Plating Technology Co Ltd ROCO:8431
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
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Superior Plating Technology Co Days Inventory Calculation

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

Superior Plating Technology 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
=( (73.276 + 43.153) / 2 ) / 920.624*365
=58.2145 / 920.624*365
=23.08

Superior Plating Technology 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
=( (35.047 + 43.153) / 2 ) / 231.314*365 / 4
=39.1 / 231.314*365 / 4
=15.42

* 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 15.42 mean?
Superior Plating Technology Co (ROCO:8431) has a Days Inventory of 15.42 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Superior Plating Technology Co and its competitors. This is 34% above median its historical median of 11.54. Over the past decade, Superior Plating Technology Co's Days Inventory has ranged from 6.42 to 31.71. According to the industry distribution chart, Superior Plating Technology Co ranks #81 out of 1542 companies in the Chemicals industry, placing it in the top 5.3%.
Is Superior Plating Technology Co's Days Inventory too high?
Superior Plating Technology Co's current Days Inventory of 15.42 is 34% above median its 10-year median of 11.54. Over the past 10 years, this metric has ranged from a low of 6.42 to a high of 31.71. The Chemicals industry median Days Inventory is 80.37. Superior Plating Technology Co's value of 15.42 is 80.8% below this industry median. Based on the distribution chart, Superior Plating Technology Co ranks #81 out of 1542 companies in the Chemicals industry, which is in the top quartile — a strong position relative to peers. Overall, Superior Plating Technology Co has a GF Score™ of 61/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Superior Plating Technology Co's Days Inventory compare to LIN and SHW?
According to the Chemicals industry distribution chart, Superior Plating Technology Co ranks #81 out of 1542 companies for Days Inventory. This places Superior Plating Technology Co in the top 5% of its industry — outperforming the majority of peers. The industry median Days Inventory is 80.37. Superior Plating Technology Co's value of 15.42 is 80.8% below this benchmark. Historically, Superior Plating Technology Co's own Days Inventory has ranged from 6.42 to 31.71 over the past decade. While the company's 10-year median is 11.54 vs. the industry median of 80.37, Superior Plating Technology 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 Chemicals company?
The median Days Inventory among Chemicals companies is 80.37, 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. Superior Plating Technology Co's current Days Inventory of 15.42 is 80.8% 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 Superior Plating Technology Co and its competitors. For the Chemicals industry, the median Days Inventory is 80.37 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Superior Plating Technology Co's current Days Inventory is 15.42, which is 34% above median its own 10-year median of 11.54. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Superior Plating Technology Co stock overvalued right now?
Based on GuruFocus' analysis, Superior Plating Technology Co (ROCO:8431) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$59.79, compared to a current price of NT$44.80 — trading 25.1% below its estimated fair value. The current Days Inventory is 15.42, which is 34% above median its 10-year median of 11.54 and 80.8% below the Chemicals industry median of 80.37. Superior Plating Technology Co's overall GF Score™ is 61/100 with 7 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 Superior Plating Technology Co (ROCO:8431), the current Days Inventory is 15.42 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 Superior Plating Technology Co (ROCO:8431) Overvalued in 2026?

Based on GuruFocus' analysis, Superior Plating Technology Co stock appears to be undervalued. The current stock price of NT$44.80 is trading 25.1% below its estimated GF Value™ of NT$59.79. GuruFocus considers Superior Plating Technology Co to be Modestly Undervalued.

Key valuation signals for ROCO:8431:

  • Days Inventory: 15.42 (34% above median its 10-year median of 11.54)
  • GF Value™: NT$59.79 vs. price of NT$44.80 (25.1% below fair value)
  • GF Score™: 61/100 with 7 warning signs
  • Industry Position: 80.8% below the Chemicals median (#81 of 1542)

No single metric tells the full story. See the ROCO:8431 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Superior Plating Technology Co Business Description

Address Xinhu 1st Road, 7th Floor, No.151, Neihu District, Taipei, TWN, 114
Superior Plating Technology Co Ltd is a Taiwan-based company engaged in the wholesale of electrical appliances, the wholesale of industrial catalysts, and the management and service of surface treatment technology. The reporting segments of the company are chemical plating, barrel plating, and continuous plating. The maximum revenue is generated from its Continuous plating segment. Geographically, it derives a majority of its revenue from China and the rest from Thailand, and other regions.
61GF Score

Get the complete analysis for ROCO:8431

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

NT$44.80
Price
NT$59.79
GF Value