Ascent Development Co (TPE:1439) Days Inventory: 1,097.01 (As of Sep. 2025) — 77% Above Median


TPE:1439 Ascent Development Co Ltd TPE:1439
48 GF Score
Price NT$23.50
GF Value NT$51.42
Valuation Possible Value Trap
! 7 Warning Signs
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What is Ascent Development Co Days Inventory?

Ascent Development Co TPE:1439 48 Days Inventory is 1,097.01 as of Sep. 2025, which is 77% above its 10-year median of 618.72. GuruFocus rates TPE:1439 with a GF Score™ of 48/100 and a GF Value™ of NT$51.42 (Possible Value Trap). The stock has 7 warning signs investors should review. Among 1,320 Real Estate companies, Ascent Development Co ranks worse than 81.89% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Ascent Development Co's Average Total Inventories for the three months ended in Sep. 2025 was NT$2,541.1 Mil. Ascent Development Co's Cost of Goods Sold for the three months ended in Sep. 2025 was NT$211.4 Mil. Hence, Ascent Development Co's Days Inventory for the three months ended in Sep. 2025 was 1,097.01.

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

TPE:1439' s Days Inventory Range Over the Past 10 Years
Min: 20.77   Med: 618.72   Max: 15235.15
Current: 2405.3

During the past 13 years, Ascent Development Co's highest Days Inventory was 15235.15. The lowest was 20.77. And the median was 618.72.

TPE:1439's Days Inventory is ranked worse than
81.89% of 1320 companies
in the Real Estate industry
Industry Median: 692.15 vs TPE:1439: 2405.30

Ascent Development Co's Days Inventory declined from Sep. 2024 (34,692.24) to Sep. 2025 (1,097.01).

Inventory Turnover measures how fast the company turns over its inventory within a year. Ascent Development Co's Inventory Turnover for the three months ended in Sep. 2025 was 0.08.

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. Ascent Development Co's Inventory-to-Revenue for the three months ended in Sep. 2025 was 8.99.


Ascent Development Co  (TPE:1439) 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.

Ascent Development Co's Inventory Turnover for the three months ended in Sep. 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.

Ascent Development Co's Inventory to Revenue for the three months ended in Sep. 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.


Ascent Development Co Days Inventory Related Terms


Ascent Development Co Days Inventory Historical Data

* Premium members only.

The historical data trend for Ascent Development 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.

Ascent Development Co Days Inventory Chart

Ascent Development Co Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Days Inventory
Get a 7-Day Free Trial Premium Member Only Premium Member Only 772.42 618.72 1,447.55 5,373.11 15,235.15

Ascent Development Co Quarterly Data
Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25
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 34,692.24 34,545.94 2,456.77 3,389.84 1,097.01

Ascent Development Co Days Inventory Competitor Comparison

For the Real Estate - Development subindustry, Ascent Development 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.


Ascent Development Co Days Inventory vs Real Estate Industry

For the Real Estate industry and Real Estate sector, Ascent Development Co's Days Inventory distribution charts can be found below:

* The bar in red indicates where Ascent Development Co's Days Inventory falls into.


TPE:1439
48GF Score
Ascent Development Co Ltd TPE:1439
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Ascent Development Co Days Inventory Calculation

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

Ascent Development Co's Days Inventory for the fiscal year that ended in Dec. 2024 is calculated as

Days Inventory (A: Dec. 2024 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (A: Dec. 2023 ) + Total Inventories (A: Dec. 2024 )) / count ) / Cost of Goods Sold (A: Dec. 2024 )*Days in Period
=( (2172.05 + 2487.901) / 2 ) / 55.821*365
=2329.9755 / 55.821*365
=15,235.15

Ascent Development Co's Days Inventory for the quarter that ended in Sep. 2025 is calculated as:

Days Inventory (Q: Sep. 2025 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (Q: Jun. 2025 ) + Total Inventories (Q: Sep. 2025 )) / count ) / Cost of Goods Sold (Q: Sep. 2025 )*Days in Period
=( (2562.705 + 2519.551) / 2 ) / 211.372*365 / 4
=2541.128 / 211.372*365 / 4
=1,097.01

* 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 1,097.01 mean?
Ascent Development Co (TPE:1439) has a Days Inventory of 1,097.01 as of Sep. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Ascent Development Co and its competitors. This is 77% above median its historical median of 618.72. Over the past decade, Ascent Development Co's Days Inventory has ranged from 20.77 to 15,235.15. According to the industry distribution chart, Ascent Development Co ranks #1081 out of 1320 companies in the Real Estate industry, placing it in the top 81.9%.
Is Ascent Development Co's Days Inventory too high?
Ascent Development Co's current Days Inventory of 1,097.01 is 77% above median its 10-year median of 618.72. Over the past 10 years, this metric has ranged from a low of 20.77 to a high of 15,235.15. The Real Estate industry median Days Inventory is 692.15. Ascent Development Co's value of 1,097.01 is 58.5% above this industry median. Based on the distribution chart, Ascent Development Co ranks #1081 out of 1320 companies in the Real Estate industry, which is in the bottom quartile relative to peers. Overall, Ascent Development Co has a GF Score™ of 48/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Ascent Development Co's Days Inventory compare to competitors?
According to the Real Estate industry distribution chart, Ascent Development Co ranks #1081 out of 1320 companies for Days Inventory. This places Ascent Development Co in the lower half of its industry. The industry median Days Inventory is 692.15. Ascent Development Co's value of 1,097.01 is 58.5% above this benchmark. Historically, Ascent Development Co's own Days Inventory has ranged from 20.77 to 15,235.15 over the past decade. While the company's 10-year median is 618.72 vs. the industry median of 692.15, Ascent Development Co 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 Real Estate company?
The median Days Inventory among Real Estate companies is 692.15, based on 1,320 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. Ascent Development Co's current Days Inventory of 1,097.01 is 58.5% 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 Ascent Development Co and its competitors. For the Real Estate industry, the median Days Inventory is 692.15 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Ascent Development Co's current Days Inventory is 1,097.01, which is 77% above median its own 10-year median of 618.72. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ascent Development Co stock overvalued right now?
Based on GuruFocus' analysis, Ascent Development Co (TPE:1439) is currently considered Possible Value Trap. The stock's GF Value™ is NT$51.42, compared to a current price of NT$23.50 — trading 54.3% below its estimated fair value. The current Days Inventory is 1,097.01, which is 77% above median its 10-year median of 618.72 and 58.5% above the Real Estate industry median of 692.15. Ascent Development Co's overall GF Score™ is 48/100 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 Ascent Development Co (TPE:1439), the current Days Inventory is 1,097.01 as of Sep. 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 Ascent Development Co (TPE:1439) Overvalued in 2026?

Based on GuruFocus' analysis, Ascent Development Co stock appears to be undervalued. The current stock price of NT$23.50 is trading 54.3% below its estimated GF Value™ of NT$51.42. GuruFocus considers Ascent Development Co to be Possible Value Trap.

Key valuation signals for TPE:1439:

  • Days Inventory: 1,097.01 (77% above median its 10-year median of 618.72)
  • GF Value™: NT$51.42 vs. price of NT$23.50 (54.3% below fair value)
  • GF Score™: 48/100 with 7 warning signs
  • Industry Position: 58.5% above the Real Estate median (#1081 of 1320)

No single metric tells the full story. See the TPE:1439 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Ascent Development Co Business Description

Address Jingmao 1st Road, 11th Floor, No. 170, Nangang District, Taipei, TWN, 115018
Ascent Development Co Ltd mainly engages in real estate development, lease, and sale. The Company is engaged in entrusting construction companies to build or sell buildings, and its business cycle is usually longer than one year. Its businesses include real estate investment development, construction, lease of residential properties, and building development, rental, and leasing. Its segments include construction project sales, which generate maximum revenue, service, lease, and others. The company generates revenue from Taiwan.
48GF Score

Get the complete analysis for TPE:1439

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

NT$23.50
Price
NT$51.42
GF Value