Universalorporation (TPE:1325) Days Inventory: 106.53 (As of Mar. 2026) — 37% Above Median

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TPE:1325 Universal Incorporation TPE:1325
64 GF Score
Price NT$27.40
GF Value NT$22.86
Valuation Modestly Overvalued
! 1 Warning Sign
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What is Universalorporation Days Inventory?

Universalorporation TPE:1325 +3.98% 64 Days Inventory is 106.53 as of Mar. 2026, which is 37% above its 10-year median of 77.85. GuruFocus rates TPE:1325 with a GF Score™ of 64/100 and a GF Value™ of NT$22.86 (Modestly Overvalued). The stock has 1 warning sign investors should review. Among 1,004 Manufacturing - Apparel & Accessories companies, Universalorporation ranks better than 66.63% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Universalorporation's Average Total Inventories for the three months ended in Mar. 2026 was NT$80.2 Mil. Universalorporation's Cost of Goods Sold for the three months ended in Mar. 2026 was NT$68.7 Mil. Hence, Universalorporation's Days Inventory for the three months ended in Mar. 2026 was 106.53.

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

TPE:1325' s Days Inventory Range Over the Past 10 Years
Min: 43.85   Med: 77.85   Max: 105.23
Current: 91.92

During the past 13 years, Universalorporation's highest Days Inventory was 105.23. The lowest was 43.85. And the median was 77.85.

TPE:1325's Days Inventory is ranked better than
66.63% of 1004 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 132.61 vs TPE:1325: 91.92

Universalorporation's Days Inventory increased from Mar. 2025 (81.87) to Mar. 2026 (106.53). It might indicate that Universalorporation's sales slowed down.

Inventory Turnover measures how fast the company turns over its inventory within a year. Universalorporation's Inventory Turnover for the three months ended in Mar. 2026 was 0.86.

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. Universalorporation's Inventory-to-Revenue for the three months ended in Mar. 2026 was 1.40.


Universalorporation  (TPE:1325) 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.

Universalorporation's Inventory Turnover for the three months ended in Mar. 2026 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.

Universalorporation's Inventory to Revenue for the three months ended in Mar. 2026 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.


Universalorporation Days Inventory Related Terms


Universalorporation Days Inventory Historical Data

* Premium members only.

The historical data trend for Universalorporation'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.

Universalorporation Days Inventory Chart

Universalorporation 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 88.36 105.23 95.74 85.67 82.31

Universalorporation Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 81.87 79.61 94.89 90.30 106.53

Universalorporation Days Inventory Competitor Comparison

For the Textile Manufacturing subindustry, Universalorporation'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.


Universalorporation Days Inventory vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Universalorporation's Days Inventory distribution charts can be found below:

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


TPE:1325
64GF Score
Universal Incorporation TPE:1325
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Universalorporation Days Inventory Calculation

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

Universalorporation'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
=( (77.261 + 77.328) / 2 ) / 342.777*365
=77.2945 / 342.777*365
=82.31

Universalorporation's Days Inventory for the quarter that ended in Mar. 2026 is calculated as:

Days Inventory (Q: Mar. 2026 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (Q: Dec. 2025 ) + Total Inventories (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (77.328 + 83.07) / 2 ) / 68.693*365 / 4
=80.199 / 68.693*365 / 4
=106.53

* 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 106.53 mean?
Universalorporation (TPE:1325) has a Days Inventory of 106.53 as of Mar. 2026. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Universalorporation and its competitors. This is 37% above median its historical median of 77.85. Over the past decade, Universalorporation's Days Inventory has ranged from 43.85 to 105.23. According to the industry distribution chart, Universalorporation ranks #335 out of 1004 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 33.4%.
Is Universalorporation's Days Inventory too high?
Universalorporation's current Days Inventory of 106.53 is 37% above median its 10-year median of 77.85. Over the past 10 years, this metric has ranged from a low of 43.85 to a high of 105.23. The Manufacturing - Apparel & Accessories industry median Days Inventory is 132.61. Universalorporation's value of 106.53 is 19.7% below this industry median. Based on the distribution chart, Universalorporation ranks #335 out of 1004 companies in the Manufacturing - Apparel & Accessories industry, which is above the industry midpoint. Overall, Universalorporation has a GF Score™ of 64/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Universalorporation's Days Inventory compare to competitors?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Universalorporation ranks #335 out of 1004 companies for Days Inventory. This puts Universalorporation in the upper half of its industry. The industry median Days Inventory is 132.61. Universalorporation's value of 106.53 is 19.7% below this benchmark. Historically, Universalorporation's own Days Inventory has ranged from 43.85 to 105.23 over the past decade. While the company's 10-year median is 77.85 vs. the industry median of 132.61, Universalorporation 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 Manufacturing - Apparel & Accessories company?
The median Days Inventory among Manufacturing - Apparel & Accessories companies is 132.61, based on 1,004 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. Universalorporation's current Days Inventory of 106.53 is 19.7% 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 Universalorporation and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Days Inventory is 132.61 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Universalorporation's current Days Inventory is 106.53, which is 37% above median its own 10-year median of 77.85. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Universalorporation stock overvalued right now?
Based on GuruFocus' analysis, Universalorporation (TPE:1325) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$22.86, compared to a current price of NT$27.40 — trading 19.9% above its estimated fair value. The current Days Inventory is 106.53, which is 37% above median its 10-year median of 77.85 and 19.7% below the Manufacturing - Apparel & Accessories industry median of 132.61. Universalorporation's overall GF Score™ is 64/100 with 1 warning sign 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 Universalorporation (TPE:1325), the current Days Inventory is 106.53 as of Mar. 2026. 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 Universalorporation (TPE:1325) Overvalued in 2026?

Based on GuruFocus' analysis, Universalorporation stock appears to be overvalued. The current stock price of NT$27.40 is trading 19.9% above its estimated GF Value™ of NT$22.86. GuruFocus considers Universalorporation to be Modestly Overvalued.

Key valuation signals for TPE:1325:

  • Days Inventory: 106.53 (37% above median its 10-year median of 77.85)
  • GF Value™: NT$22.86 vs. price of NT$27.40 (19.9% above fair value)
  • GF Score™: 64/100 with 1 warning sign
  • Industry Position: 19.7% below the Manufacturing - Apparel & Accessories median (#335 of 1004)

No single metric tells the full story. See the TPE:1325 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Universalorporation Business Description

Address 372, Lin Shen N. Road, 10 Floor, Taipei, TWN, 104
Universal Incorporation operates in the textile manufacturing industry. The product portfolio of the company includes spun-bond, melt-blown, and medical face masks. Geographically company operates in Taiwan, China, the United States, Northeast Asia out of which it generates the majority of the revenue from Taiwan.
64GF Score

Get the complete analysis for TPE:1325

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

NT$27.40
Price
NT$22.86
GF Value