Ta-Yuan Cogeneration Co (ROCO:8931) Days Inventory: 1.12 (As of Dec. 2025) — 97% Below Median

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ROCO:8931 Ta-Yuan Cogeneration Co Ltd ROCO:8931
79 GF Score
Price NT$41.50
GF Value NT$47.22
Valuation Modestly Undervalued
! 8 Warning Signs
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What is Ta-Yuan Cogeneration Co Days Inventory?

Ta-Yuan Cogeneration Co ROCO:8931 -2.01% 79 Days Inventory is 1.12 as of Dec. 2025, which is 97% below its 10-year median of 44.09. GuruFocus rates ROCO:8931 with a GF Score™ of 79/100 and a GF Value™ of NT$47.22 (Modestly Undervalued). The stock has 8 warning signs investors should review. Among 452 Utilities - Regulated companies, Ta-Yuan Cogeneration Co ranks better than 74.12% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Ta-Yuan Cogeneration Co's Average Total Inventories for the three months ended in Dec. 2025 was NT$6 Mil. Ta-Yuan Cogeneration Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$527 Mil. Hence, Ta-Yuan Cogeneration Co's Days Inventory for the three months ended in Dec. 2025 was 1.12.

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

ROCO:8931' s Days Inventory Range Over the Past 10 Years
Min: 9.3   Med: 44.09   Max: 49.57
Current: 9.3

During the past 13 years, Ta-Yuan Cogeneration Co's highest Days Inventory was 49.57. The lowest was 9.30. And the median was 44.09.

ROCO:8931's Days Inventory is ranked better than
74.12% of 452 companies
in the Utilities - Regulated industry
Industry Median: 22.52 vs ROCO:8931: 9.30

Ta-Yuan Cogeneration Co's Days Inventory declined from Dec. 2024 (23.06) to Dec. 2025 (1.12).

Inventory Turnover measures how fast the company turns over its inventory within a year. Ta-Yuan Cogeneration Co's Inventory Turnover for the three months ended in Dec. 2025 was 81.72.

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. Ta-Yuan Cogeneration Co's Inventory-to-Revenue for the three months ended in Dec. 2025 was 0.01.


Ta-Yuan Cogeneration Co  (ROCO:8931) 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.

Ta-Yuan Cogeneration 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.

Ta-Yuan Cogeneration 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.


Ta-Yuan Cogeneration Co Days Inventory Related Terms


Ta-Yuan Cogeneration Co Days Inventory Historical Data

* Premium members only.

The historical data trend for Ta-Yuan Cogeneration 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.

Ta-Yuan Cogeneration Co Days Inventory Chart

Ta-Yuan Cogeneration 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 47.94 49.29 38.54 32.62 16.34

Ta-Yuan Cogeneration 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 23.06 23.67 6.93 1.00 1.12

ROCO:8931 vs NEE, SO, DUK: Days Inventory Comparison

For the Utilities - Regulated Electric subindustry, Ta-Yuan Cogeneration 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.


Ta-Yuan Cogeneration Co Days Inventory vs Utilities - Regulated Industry

For the Utilities - Regulated industry and Utilities sector, Ta-Yuan Cogeneration Co's Days Inventory distribution charts can be found below:

* The bar in red indicates where Ta-Yuan Cogeneration Co's Days Inventory falls into.


ROCO:8931
79GF Score
Ta-Yuan Cogeneration Co Ltd ROCO:8931
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Ta-Yuan Cogeneration Co Days Inventory Calculation

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

Ta-Yuan Cogeneration 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
=( (176.938 + 7.695) / 2 ) / 2061.59*365
=92.3165 / 2061.59*365
=16.34

Ta-Yuan Cogeneration 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
=( (5.212 + 7.695) / 2 ) / 527.37*365 / 4
=6.4535 / 527.37*365 / 4
=1.12

* 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 1.12 mean?
Ta-Yuan Cogeneration Co (ROCO:8931) has a Days Inventory of 1.12 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Ta-Yuan Cogeneration Co and its competitors. This is 97% below median its historical median of 44.09. Over the past decade, Ta-Yuan Cogeneration Co's Days Inventory has ranged from 9.30 to 49.57. According to the industry distribution chart, Ta-Yuan Cogeneration Co ranks #117 out of 452 companies in the Utilities - Regulated industry, placing it in the top 25.9%.
Is Ta-Yuan Cogeneration Co's Days Inventory too high?
Ta-Yuan Cogeneration Co's current Days Inventory of 1.12 is 97% below median its 10-year median of 44.09. Over the past 10 years, this metric has ranged from a low of 9.30 to a high of 49.57. The Utilities - Regulated industry median Days Inventory is 22.52. Ta-Yuan Cogeneration Co's value of 1.12 is 95% below this industry median. Based on the distribution chart, Ta-Yuan Cogeneration Co ranks #117 out of 452 companies in the Utilities - Regulated industry, which is above the industry midpoint. Overall, Ta-Yuan Cogeneration Co has a GF Score™ of 79/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Ta-Yuan Cogeneration Co's Days Inventory compare to NEE and SO?
According to the Utilities - Regulated industry distribution chart, Ta-Yuan Cogeneration Co ranks #117 out of 452 companies for Days Inventory. This puts Ta-Yuan Cogeneration Co in the upper half of its industry. The industry median Days Inventory is 22.52. Ta-Yuan Cogeneration Co's value of 1.12 is 95% below this benchmark. Historically, Ta-Yuan Cogeneration Co's own Days Inventory has ranged from 9.30 to 49.57 over the past decade. While the company's 10-year median is 44.09 vs. the industry median of 22.52, Ta-Yuan Cogeneration 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 an Utilities - Regulated company?
The median Days Inventory among Utilities - Regulated companies is 22.52, based on 452 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. Ta-Yuan Cogeneration Co's current Days Inventory of 1.12 is 95% 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 Ta-Yuan Cogeneration Co and its competitors. For the Utilities - Regulated industry, the median Days Inventory is 22.52 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Ta-Yuan Cogeneration Co's current Days Inventory is 1.12, which is 97% below median its own 10-year median of 44.09. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ta-Yuan Cogeneration Co stock overvalued right now?
Based on GuruFocus' analysis, Ta-Yuan Cogeneration Co (ROCO:8931) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$47.22, compared to a current price of NT$41.50 — trading 12.1% below its estimated fair value. The current Days Inventory is 1.12, which is 97% below median its 10-year median of 44.09 and 95% below the Utilities - Regulated industry median of 22.52. Ta-Yuan Cogeneration Co's overall GF Score™ is 79/100 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 Ta-Yuan Cogeneration Co (ROCO:8931), the current Days Inventory is 1.12 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 Ta-Yuan Cogeneration Co (ROCO:8931) Overvalued in 2026?

Based on GuruFocus' analysis, Ta-Yuan Cogeneration Co stock appears to be undervalued. The current stock price of NT$41.50 is trading 12.1% below its estimated GF Value™ of NT$47.22. GuruFocus considers Ta-Yuan Cogeneration Co to be Modestly Undervalued.

Key valuation signals for ROCO:8931:

  • Days Inventory: 1.12 (97% below median its 10-year median of 44.09)
  • GF Value™: NT$47.22 vs. price of NT$41.50 (12.1% below fair value)
  • GF Score™: 79/100 with 8 warning signs
  • Industry Position: 95% below the Utilities - Regulated median (#117 of 452)

No single metric tells the full story. See the ROCO:8931 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Ta-Yuan Cogeneration Co Business Description

Address Chaoyin North Road, No. 276, Dayuan District, Taoyuan, TWN
Ta-Yuan Cogeneration Co Ltd engages mainly in operating the cogeneration business, operating and repairing equipment, processing waste disposal, managing incinerators, and processing refuse-derived fuel. It is involved in the operation, management, and maintenance of cogeneration plants, as well as waste disposal and incinerator management. Through the development of cogeneration, the company focuses on supplying power to industrial areas and balancing peak and off-peak electricity demand. The company's reportable segments are: Plant of Cogeneration, which generates the maximum revenue, and Plant of Renewable Energy. Geographically, it operates only in Taiwan.
79GF Score

Get the complete analysis for ROCO:8931

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

NT$41.50
Price
NT$47.22
GF Value