Samebest Co (ROCO:8489) Days Inventory: 21.18 (As of Dec. 2025) — 56% Above Median

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Founder & CEO of GuruFocus
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ROCO:8489 Samebest Co Ltd ROCO:8489
55 GF Score
Price NT$23.05
GF Value NT$41.13
Valuation Possible Value Trap
! 9 Warning Signs
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What is Samebest Co Days Inventory?

Samebest Co ROCO:8489 +1.32% 55 Days Inventory is 21.18 as of Dec. 2025, which is 56% above its 10-year median of 13.55. GuruFocus rates ROCO:8489 with a GF Score™ of 55/100 and a GF Value™ of NT$41.13 (Possible Value Trap). The stock has 9 warning signs investors should review. Among 156 Education companies, Samebest Co ranks worse than 67.95% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Samebest Co's Average Total Inventories for the three months ended in Dec. 2025 was NT$48 Mil. Samebest Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$208 Mil. Hence, Samebest Co's Days Inventory for the three months ended in Dec. 2025 was 21.18.

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

ROCO:8489' s Days Inventory Range Over the Past 10 Years
Min: 7.52   Med: 13.55   Max: 231.56
Current: 18.84

During the past 13 years, Samebest Co's highest Days Inventory was 231.56. The lowest was 7.52. And the median was 13.55.

ROCO:8489's Days Inventory is ranked worse than
67.95% of 156 companies
in the Education industry
Industry Median: 7.99 vs ROCO:8489: 18.84

Samebest Co's Days Inventory increased from Dec. 2024 (10.28) to Dec. 2025 (21.18). It might indicate that Samebest Co's sales slowed down.

Inventory Turnover measures how fast the company turns over its inventory within a year. Samebest Co's Inventory Turnover for the three months ended in Dec. 2025 was 4.31.

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. Samebest Co's Inventory-to-Revenue for the three months ended in Dec. 2025 was 0.11.


Samebest Co  (ROCO:8489) 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.

Samebest 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.

Samebest 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.


Samebest Co Days Inventory Related Terms


Samebest Co Days Inventory Historical Data

* Premium members only.

The historical data trend for Samebest 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.

Samebest Co Days Inventory Chart

Samebest 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 8.30 231.56 7.52 9.43 24.57

Samebest 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 10.28 16.41 16.79 14.31 21.18

ROCO:8489 vs EDU, TAL, LAUR: Days Inventory Comparison

For the Education & Training Services subindustry, Samebest 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.


Samebest Co Days Inventory vs Education Industry

For the Education industry and Consumer Defensive sector, Samebest Co's Days Inventory distribution charts can be found below:

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


ROCO:8489
55GF Score
Samebest Co Ltd ROCO:8489
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Samebest Co Days Inventory Calculation

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

Samebest 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
=( (22.228 + 68.696) / 2 ) / 675.258*365
=45.462 / 675.258*365
=24.57

Samebest 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
=( (28.051 + 68.696) / 2 ) / 208.411*365 / 4
=48.3735 / 208.411*365 / 4
=21.18

* 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 21.18 mean?
Samebest Co (ROCO:8489) has a Days Inventory of 21.18 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Samebest Co and its competitors. This is 56% above median its historical median of 13.55. Over the past decade, Samebest Co's Days Inventory has ranged from 7.52 to 231.56. According to the industry distribution chart, Samebest Co ranks #106 out of 156 companies in the Education industry, placing it in the top 67.9%.
Is Samebest Co's Days Inventory too high?
Samebest Co's current Days Inventory of 21.18 is 56% above median its 10-year median of 13.55. Over the past 10 years, this metric has ranged from a low of 7.52 to a high of 231.56. The Education industry median Days Inventory is 7.99. Samebest Co's value of 21.18 is 165.1% above this industry median. Based on the distribution chart, Samebest Co ranks #106 out of 156 companies in the Education industry, which is below the industry midpoint. Overall, Samebest Co has a GF Score™ of 55/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Samebest Co's Days Inventory compare to EDU and TAL?
According to the Education industry distribution chart, Samebest Co ranks #106 out of 156 companies for Days Inventory. This places Samebest Co in the lower half of its industry. The industry median Days Inventory is 7.99. Samebest Co's value of 21.18 is 165.1% above this benchmark. Historically, Samebest Co's own Days Inventory has ranged from 7.52 to 231.56 over the past decade. While the company's 10-year median is 13.55 vs. the industry median of 7.99, Samebest 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 an Education company?
The median Days Inventory among Education companies is 7.99, based on 156 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. Samebest Co's current Days Inventory of 21.18 is 165.1% 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 Samebest Co and its competitors. For the Education industry, the median Days Inventory is 7.99 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Samebest Co's current Days Inventory is 21.18, which is 56% above median its own 10-year median of 13.55. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Samebest Co stock overvalued right now?
Based on GuruFocus' analysis, Samebest Co (ROCO:8489) is currently considered Possible Value Trap. The stock's GF Value™ is NT$41.13, compared to a current price of NT$23.05 — trading 44% below its estimated fair value. The current Days Inventory is 21.18, which is 56% above median its 10-year median of 13.55 and 165.1% above the Education industry median of 7.99. Samebest Co's overall GF Score™ is 55/100 with 9 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 Samebest Co (ROCO:8489), the current Days Inventory is 21.18 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 Samebest Co (ROCO:8489) Overvalued in 2026?

Based on GuruFocus' analysis, Samebest Co stock appears to be undervalued. The current stock price of NT$23.05 is trading 44% below its estimated GF Value™ of NT$41.13. GuruFocus considers Samebest Co to be Possible Value Trap.

Key valuation signals for ROCO:8489:

  • Days Inventory: 21.18 (56% above median its 10-year median of 13.55)
  • GF Value™: NT$41.13 vs. price of NT$23.05 (44% below fair value)
  • GF Score™: 55/100 with 9 warning signs
  • Industry Position: 165.1% above the Education median (#106 of 156)

No single metric tells the full story. See the ROCO:8489 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Samebest Co Business Description

Address Chongzhong Road, Lane 609, Section 5, 5th Floor, No. 2, Sanchong District, New Taipei, TWN
Samebest Co Ltd is an e-learning company. It creates new patterns of learning. Its products include King Studies, Wang Pre-enrollment, The M Riders cloud classroom, and Wang Yi. The company operates in the Chinese cloud learning service industry.
55GF Score

Get the complete analysis for ROCO:8489

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

NT$23.05
Price
NT$41.13
GF Value