China General Plastics (TPE:1305) Days Inventory: 88.61 (As of Dec. 2025) — 57% Above Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

TPE:1305 China General Plastics Corp TPE:1305
57 GF Score
Price NT$12.95
GF Value NT$13.93
Valuation Fairly Valued
! 6 Warning Signs
View Full Analysis

What is China General Plastics Days Inventory?

China General Plastics TPE:1305 +1.17% 57 Days Inventory is 88.61 as of Dec. 2025, which is 57% above its 10-year median of 56.44. GuruFocus rates TPE:1305 with a GF Score™ of 57/100 and a GF Value™ of NT$13.93 (Fairly Valued). The stock has 6 warning signs investors should review. Among 1,540 Chemicals companies, China General Plastics ranks better than 51.36% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). China General Plastics's Average Total Inventories for the three months ended in Dec. 2025 was NT$1,771 Mil. China General Plastics's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$1,824 Mil. Hence, China General Plastics's Days Inventory for the three months ended in Dec. 2025 was 88.61.

The historical rank and industry rank for China General Plastics's Days Inventory or its related term are showing as below:

TPE:1305' s Days Inventory Range Over the Past 10 Years
Min: 44.23   Med: 56.44   Max: 84.79
Current: 78.7

During the past 13 years, China General Plastics's highest Days Inventory was 84.79. The lowest was 44.23. And the median was 56.44.

TPE:1305's Days Inventory is ranked better than
51.36% of 1540 companies
in the Chemicals industry
Industry Median: 80.59 vs TPE:1305: 78.70

China General Plastics's Days Inventory increased from Dec. 2024 (87.35) to Dec. 2025 (88.61). It might indicate that China General Plastics's sales slowed down.

Inventory Turnover measures how fast the company turns over its inventory within a year. China General Plastics's Inventory Turnover for the three months ended in Dec. 2025 was 1.03.

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. China General Plastics's Inventory-to-Revenue for the three months ended in Dec. 2025 was 0.96.


China General Plastics  (TPE:1305) 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.

China General Plastics'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.

China General Plastics'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.


China General Plastics Days Inventory Related Terms


China General Plastics Days Inventory Historical Data

* Premium members only.

The historical data trend for China General Plastics'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.

China General Plastics Days Inventory Chart

China General Plastics 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 51.81 60.96 77.21 84.72 84.79

China General Plastics 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 87.35 86.15 68.10 69.45 88.61

TPE:1305 vs LIN, SHW, ECL: Days Inventory Comparison

For the Specialty Chemicals subindustry, China General Plastics'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.


China General Plastics Days Inventory vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, China General Plastics's Days Inventory distribution charts can be found below:

* The bar in red indicates where China General Plastics's Days Inventory falls into.


TPE:1305
57GF Score
China General Plastics Corp TPE:1305
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

China General Plastics Days Inventory Calculation

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

China General Plastics'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
=( (2522.089 + 1924.343) / 2 ) / 9570.867*365
=2223.216 / 9570.867*365
=84.79

China General Plastics'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
=( (1617.199 + 1924.343) / 2 ) / 1823.619*365 / 4
=1770.771 / 1823.619*365 / 4
=88.61

* 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 88.61 mean?
China General Plastics (TPE:1305) has a Days Inventory of 88.61 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on China General Plastics and its competitors. This is 57% above median its historical median of 56.44. Over the past decade, China General Plastics' Days Inventory has ranged from 44.23 to 84.79. According to the industry distribution chart, China General Plastics ranks #749 out of 1540 companies in the Chemicals industry, placing it in the top 48.6%.
Is China General Plastics' Days Inventory too high?
China General Plastics' current Days Inventory of 88.61 is 57% above median its 10-year median of 56.44. Over the past 10 years, this metric has ranged from a low of 44.23 to a high of 84.79. The Chemicals industry median Days Inventory is 80.59. China General Plastics' value of 88.61 is 10% above this industry median. Based on the distribution chart, China General Plastics ranks #749 out of 1540 companies in the Chemicals industry, which is above the industry midpoint. Overall, China General Plastics has a GF Score™ of 57/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does China General Plastics' Days Inventory compare to LIN and SHW?
According to the Chemicals industry distribution chart, China General Plastics ranks #749 out of 1540 companies for Days Inventory. This puts China General Plastics in the upper half of its industry. The industry median Days Inventory is 80.59. China General Plastics' value of 88.61 is 10% above this benchmark. Historically, China General Plastics' own Days Inventory has ranged from 44.23 to 84.79 over the past decade. While the company's 10-year median is 56.44 vs. the industry median of 80.59, China General Plastics 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 a Chemicals company?
The median Days Inventory among Chemicals companies is 80.59, based on 1,540 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. China General Plastics's current Days Inventory of 88.61 is 10% 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 China General Plastics and its competitors. For the Chemicals industry, the median Days Inventory is 80.59 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China General Plastics's current Days Inventory is 88.61, which is 57% above median its own 10-year median of 56.44. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China General Plastics stock overvalued right now?
Based on GuruFocus' analysis, China General Plastics (TPE:1305) is currently considered Fairly Valued. The stock's GF Value™ is NT$13.93, compared to a current price of NT$12.95 — trading 7% below its estimated fair value. The current Days Inventory is 88.61, which is 57% above median its 10-year median of 56.44 and 10% above the Chemicals industry median of 80.59. China General Plastics' overall GF Score™ is 57/100 with 6 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 China General Plastics (TPE:1305), the current Days Inventory is 88.61 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 China General Plastics (TPE:1305) Overvalued in 2026?

Based on GuruFocus' analysis, China General Plastics stock appears to be undervalued. The current stock price of NT$12.95 is trading 7% below its estimated GF Value™ of NT$13.93. GuruFocus considers China General Plastics to be Fairly Valued.

Key valuation signals for TPE:1305:

  • Days Inventory: 88.61 (57% above median its 10-year median of 56.44)
  • GF Value™: NT$13.93 vs. price of NT$12.95 (7% below fair value)
  • GF Score™: 57/100 with 6 warning signs
  • Industry Position: 10% above the Chemicals median (#749 of 1540)

No single metric tells the full story. See the TPE:1305 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


China General Plastics Business Description

Address No. 37, Jihu Road, 12th Floor, Nei Hu District, Taipei, TWN, 11492
China General Plastics Corp engages in the production and sale of PVC films, PVC leather, PVC pipes, PVC compounds, PVC resins, construction products, chlor-alkali products and other related products. Its products include Alkali and chlorine products, PVC plastic powder, Plastic pipe products, Plastic pipe fittings, Waterproof membrane, Anti-corrosion film, Partition panels/door panels, Soft plastic sheet, rigid plastic sheet, PVC printed fabric, PVC laminated fabric, Plastic leather/latex leather, Coral fleece, Shumeirong, Car leather, and Anti-fouling leather. Its segments include VCM products and PVC products of which PVC products derive the majority of revenue.
57GF Score

Get the complete analysis for TPE:1305

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

NT$12.95
Price
NT$13.93
GF Value