Formosa Chemicals & Fibre (TPE:1326) Days Inventory: 49.68 (As of Dec. 2025) — Near Median


TPE:1326 Formosa Chemicals & Fibre Corp TPE:1326
68 GF Score
Price NT$60.00
GF Value NT$42.06
Valuation Significantly Overvalued
! 3 Warning Signs
View Full Analysis

What is Formosa Chemicals & Fibre Days Inventory?

Formosa Chemicals & Fibre TPE:1326 68 Days Inventory is 49.68 as of Dec. 2025, which is 1% above its 10-year median of 49.03. GuruFocus rates TPE:1326 with a GF Score™ of 68/100 and a GF Value™ of NT$42.06 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 1,540 Chemicals companies, Formosa Chemicals & Fibre ranks better than 78.38% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Formosa Chemicals & Fibre's Average Total Inventories for the three months ended in Dec. 2025 was NT$33,957 Mil. Formosa Chemicals & Fibre's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$62,371 Mil. Hence, Formosa Chemicals & Fibre's Days Inventory for the three months ended in Dec. 2025 was 49.68.

The historical rank and industry rank for Formosa Chemicals & Fibre's Days Inventory or its related term are showing as below:

TPE:1326' s Days Inventory Range Over the Past 10 Years
Min: 42.7   Med: 49.03   Max: 60.61
Current: 48.76

During the past 13 years, Formosa Chemicals & Fibre's highest Days Inventory was 60.61. The lowest was 42.70. And the median was 49.03.

TPE:1326's Days Inventory is ranked better than
78.38% of 1540 companies
in the Chemicals industry
Industry Median: 80.59 vs TPE:1326: 48.76

Formosa Chemicals & Fibre's Days Inventory declined from Dec. 2024 (51.24) to Dec. 2025 (49.68).

Inventory Turnover measures how fast the company turns over its inventory within a year. Formosa Chemicals & Fibre's Inventory Turnover for the three months ended in Dec. 2025 was 1.84.

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. Formosa Chemicals & Fibre's Inventory-to-Revenue for the three months ended in Dec. 2025 was 0.52.


Formosa Chemicals & Fibre  (TPE:1326) 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.

Formosa Chemicals & Fibre'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.

Formosa Chemicals & Fibre's Inventory to Revenue for the three months ended in Dec. 2025 is calculated as

Inventory-to-Revenue=Average Total Inventories / Revenue
=33957.191 / 65000.989
=0.52

* 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.


Formosa Chemicals & Fibre Days Inventory Related Terms


Formosa Chemicals & Fibre Days Inventory Historical Data

* Premium members only.

The historical data trend for Formosa Chemicals & Fibre'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.

Formosa Chemicals & Fibre Days Inventory Chart

Formosa Chemicals & Fibre 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 46.88 47.54 52.67 47.22 49.60

Formosa Chemicals & Fibre 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 51.24 50.16 47.11 47.25 49.68

TPE:1326 vs DOW: Days Inventory Comparison

For the Chemicals subindustry, Formosa Chemicals & Fibre'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.


Formosa Chemicals & Fibre Days Inventory vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Formosa Chemicals & Fibre's Days Inventory distribution charts can be found below:

* The bar in red indicates where Formosa Chemicals & Fibre's Days Inventory falls into.


TPE:1326
68GF Score
Formosa Chemicals & Fibre Corp TPE:1326
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Formosa Chemicals & Fibre Days Inventory Calculation

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

Formosa Chemicals & Fibre'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
=( (42310.568 + 33169.536) / 2 ) / 277706.973*365
=37740.052 / 277706.973*365
=49.60

Formosa Chemicals & Fibre'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
=( (34744.846 + 33169.536) / 2 ) / 62371.277*365 / 4
=33957.191 / 62371.277*365 / 4
=49.68

* 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 49.68 mean?
Formosa Chemicals & Fibre (TPE:1326) has a Days Inventory of 49.68 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Formosa Chemicals & Fibre and its competitors. This is near median its historical median of 49.03. Over the past decade, Formosa Chemicals & Fibre's Days Inventory has ranged from 42.70 to 60.61. According to the industry distribution chart, Formosa Chemicals & Fibre ranks #333 out of 1540 companies in the Chemicals industry, placing it in the top 21.6%.
Is Formosa Chemicals & Fibre's Days Inventory too high?
Formosa Chemicals & Fibre's current Days Inventory of 49.68 is near median its 10-year median of 49.03. Over the past 10 years, this metric has ranged from a low of 42.70 to a high of 60.61. The Chemicals industry median Days Inventory is 80.59. Formosa Chemicals & Fibre's value of 49.68 is 38.4% below this industry median. Based on the distribution chart, Formosa Chemicals & Fibre ranks #333 out of 1540 companies in the Chemicals industry, which is in the top quartile — a strong position relative to peers. Overall, Formosa Chemicals & Fibre has a GF Score™ of 68/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Formosa Chemicals & Fibre's Days Inventory compare to DOW?
According to the Chemicals industry distribution chart, Formosa Chemicals & Fibre ranks #333 out of 1540 companies for Days Inventory. This places Formosa Chemicals & Fibre in the top 22% of its industry — outperforming the majority of peers. The industry median Days Inventory is 80.59. Formosa Chemicals & Fibre's value of 49.68 is 38.4% below this benchmark. Historically, Formosa Chemicals & Fibre's own Days Inventory has ranged from 42.70 to 60.61 over the past decade. While the company's 10-year median is 49.03 vs. the industry median of 80.59, Formosa Chemicals & Fibre 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 80.59, 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. Formosa Chemicals & Fibre's current Days Inventory of 49.68 is 38.4% 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 Formosa Chemicals & Fibre 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. Formosa Chemicals & Fibre's current Days Inventory is 49.68, which is near median its own 10-year median of 49.03. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Formosa Chemicals & Fibre stock overvalued right now?
Based on GuruFocus' analysis, Formosa Chemicals & Fibre (TPE:1326) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$42.06, compared to a current price of NT$60.00 — trading 42.7% above its estimated fair value. The current Days Inventory is 49.68, which is near median its 10-year median of 49.03 and 38.4% below the Chemicals industry median of 80.59. Formosa Chemicals & Fibre's overall GF Score™ is 68/100 with 3 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 Formosa Chemicals & Fibre (TPE:1326), the current Days Inventory is 49.68 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 Formosa Chemicals & Fibre (TPE:1326) Overvalued in 2026?

Based on GuruFocus' analysis, Formosa Chemicals & Fibre stock appears to be overvalued. The current stock price of NT$60.00 is trading 42.7% above its estimated GF Value™ of NT$42.06. GuruFocus considers Formosa Chemicals & Fibre to be Significantly Overvalued.

Key valuation signals for TPE:1326:

  • Days Inventory: 49.68 (near median its 10-year median of 49.03)
  • GF Value™: NT$42.06 vs. price of NT$60.00 (42.7% above fair value)
  • GF Score™: 68/100 with 3 warning signs
  • Industry Position: 38.4% below the Chemicals median (#333 of 1540)

No single metric tells the full story. See the TPE:1326 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Formosa Chemicals & Fibre Business Description

Address No.388, Nanjing E. Road, 10th Floor, Section 6, Taipei, TWN, 105
Formosa Chemicals & Fibre Corp businesses are the production and sales of petrochemical products, including PTA, PS, AN, Butadiene, SM polymer, SM, benzene, toluene, pxylene (PX) and o-xylene (OX), as well as nylon fiber, and rayon staple fiber. The Company is also engaged in spinning, weaving, dyeing, and finishing.
68GF Score

Get the complete analysis for TPE:1326

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

NT$60.00
Price
NT$42.06
GF Value