UsiTPE:1304 -2.90%50 Days Inventory is 58.42 as of Dec. 2025, which is 20% above its 10-year median of 48.54. GuruFocus rates TPE:1304 with a GF Score™ of 50/100 and a GF Value™ of NT$13.20 (Fairly Valued). The stock has 7 warning signs investors should review. Among 1,539 Chemicals companies, Usi ranks better than 73.1% on this metric.
Days Inventory is also known as Days Sales of Inventory (DSI). Usi's Average Total Inventories for the
three
months ended in Dec. 2025 was NT$6,025 Mil. Usi's Cost of Goods Sold for the
three
months ended in Dec. 2025 was NT$9,410 Mil.
Hence, Usi's Days Inventory for the
three
months ended in Dec. 2025 was 58.42.
The historical rank and industry rank for Usi's Days Inventory or its related term are showing as below:
TPE:1304'
s Days Inventory Range Over the Past 10 Years
Min: 40.2 Med: 48.54 Max: 55.75
Current: 54.37
During the past 13 years, Usi's highest Days Inventory was 55.75. The lowest was 40.20. And the median was 48.54.
TPE:1304's Days Inventory is ranked better than 73.1% of 1539
companies
in the Chemicals industry
Industry Median: 80.63
vs TPE:1304: 54.37
Usi's Days Inventory
increased
from Dec. 2024 (53.66) to Dec. 2025 (58.42).
It might indicate that Usi's sales slowed down.
Inventory Turnover measures how fast the company turns over its inventory within a year.
Usi's Inventory Turnover for the
three
months ended in Dec. 2025 was 1.56.
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.
Usi's Inventory-to-Revenue for the
three
months ended in Dec. 2025 was 0.61.
Usi (TPE:1304) 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.
Usi'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.
Usi'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.
Usi Days Inventory Related Terms
Usi Days Inventory Historical Data
* Premium members only.
The historical data trend for Usi'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.
TPE:1304 vs LIN, SHW, ECL: Days Inventory Comparison
For the Specialty Chemicals subindustry, Usi'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.
Usi Days Inventory vs Chemicals Industry
For the Chemicals industry and Basic Materials sector, Usi's Days Inventory distribution charts can be found below:
* The bar in red indicates where Usi's Days Inventory falls into.
* 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.
Usi (TPE:1304) has a Days Inventory of 58.42 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Usi and its competitors. This is 20% above median its historical median of 48.54. Over the past decade, Usi's Days Inventory has ranged from 40.20 to 55.75. According to the industry distribution chart, Usi ranks #414 out of 1539 companies in the Chemicals industry, placing it in the top 26.9%.
Is Usi's Days Inventory too high?
Usi's current Days Inventory of 58.42 is 20% above median its 10-year median of 48.54. Over the past 10 years, this metric has ranged from a low of 40.20 to a high of 55.75. The Chemicals industry median Days Inventory is 80.63. Usi's value of 58.42 is 27.5% below this industry median. Based on the distribution chart, Usi ranks #414 out of 1539 companies in the Chemicals industry, which is above the industry midpoint. Overall, Usi has a GF Score™ of 50/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Usi's Days Inventory compare to LIN and SHW?
According to the Chemicals industry distribution chart, Usi ranks #414 out of 1539 companies for Days Inventory. This puts Usi in the upper half of its industry. The industry median Days Inventory is 80.63. Usi's value of 58.42 is 27.5% below this benchmark. Historically, Usi's own Days Inventory has ranged from 40.20 to 55.75 over the past decade. While the company's 10-year median is 48.54 vs. the industry median of 80.63, Usi 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 80.63, based on 1,539 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. Usi's current Days Inventory of 58.42 is 27.5% 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 Usi and its competitors. For the Chemicals industry, the median Days Inventory is 80.63 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Usi's current Days Inventory is 58.42, which is 20% above median its own 10-year median of 48.54. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Usi stock overvalued right now?
Based on GuruFocus' analysis, Usi (TPE:1304) is currently considered Fairly Valued. The stock's GF Value™ is NT$13.20, compared to a current price of NT$13.40 — trading 1.5% above its estimated fair value. The current Days Inventory is 58.42, which is 20% above median its 10-year median of 48.54 and 27.5% below the Chemicals industry median of 80.63. Usi's overall GF Score™ is 50/100 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 Usi (TPE:1304), the current Days Inventory is 58.42 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 Usi (TPE:1304) Overvalued in 2026?
Based on GuruFocus' analysis, Usi stock appears to be overvalued.
The current stock price of NT$13.40 is trading 1.5% above its estimated GF Value™ of NT$13.20.
GuruFocus considers Usi to be Fairly Valued.
Key valuation signals for TPE:1304:
Days Inventory: 58.42 (20% above median its 10-year median of 48.54)
GF Value™: NT$13.20 vs. price of NT$13.40 (1.5% above fair value)
Industry Position: 27.5% below the Chemicals median (#414 of 1539)
No single metric tells the full story. See the TPE:1304 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Usi Corp produces and sells polyethylene. The company manufactures and sells polyethylene resins that can be classified into four categories: Low Density Polyethylene, Ethylene-Vinyl Acetate copolymer, High Density Polyethylene - HDPE and Linear Low-Density Polyethylene - LLDPE. Its other new products include a zipper bag, a breathable rain poncho, Anti Smog Mesh, Aqua Genie, Anti-haze Screen Window Mesh, ViviOnTM Cyclic Block Copolymers (CBC), Superior Sun-Shielding Coating, and FREVA - Fireproof Material. Its segments consist of USI, CGPC and CGPC's subsidiaries, TTC and TTC's subsidiaries, ACME and ACME's subsidiaries APC and APC's subsidiaries, and Others. Geographically, it operates in Asia, Americas, Europe, Africa, Oceania, and others, with Asia deriving the majority of revenue.
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