Panion & Bf Biotech (TPE:1760) Days Inventory: 198.14 (As of Dec. 2025) — Near Median


TPE:1760 Panion & Bf Biotech Inc TPE:1760
74 GF Score
Price NT$62.20
GF Value NT$96.03
Valuation Significantly Undervalued
! 4 Warning Signs
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What is Panion & Bf Biotech Days Inventory?

Panion & Bf Biotech TPE:1760 74 Days Inventory is 198.14 as of Dec. 2025, which is 4% above its 10-year median of 191.24. GuruFocus rates TPE:1760 with a GF Score™ of 74/100 and a GF Value™ of NT$96.03 (Significantly Undervalued). The stock has 4 warning signs investors should review. Among 923 Drug Manufacturers companies, Panion & Bf Biotech ranks worse than 67.28% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Panion & Bf Biotech's Average Total Inventories for the three months ended in Dec. 2025 was NT$565 Mil. Panion & Bf Biotech's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$260 Mil. Hence, Panion & Bf Biotech's Days Inventory for the three months ended in Dec. 2025 was 198.14.

The historical rank and industry rank for Panion & Bf Biotech's Days Inventory or its related term are showing as below:

TPE:1760' s Days Inventory Range Over the Past 10 Years
Min: 136.05   Med: 191.24   Max: 222.28
Current: 211.63

During the past 13 years, Panion & Bf Biotech's highest Days Inventory was 222.28. The lowest was 136.05. And the median was 191.24.

TPE:1760's Days Inventory is ranked worse than
67.28% of 923 companies
in the Drug Manufacturers industry
Industry Median: 164.48 vs TPE:1760: 211.63

Panion & Bf Biotech's Days Inventory increased from Dec. 2024 (188.63) to Dec. 2025 (198.14). It might indicate that Panion & Bf Biotech's sales slowed down.

Inventory Turnover measures how fast the company turns over its inventory within a year. Panion & Bf Biotech's Inventory Turnover for the three months ended in Dec. 2025 was 0.46.

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. Panion & Bf Biotech's Inventory-to-Revenue for the three months ended in Dec. 2025 was 1.03.


Panion & Bf Biotech  (TPE:1760) 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.

Panion & Bf Biotech'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.

Panion & Bf Biotech'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.


Panion & Bf Biotech Days Inventory Related Terms


Panion & Bf Biotech Days Inventory Historical Data

* Premium members only.

The historical data trend for Panion & Bf Biotech'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.

Panion & Bf Biotech Days Inventory Chart

Panion & Bf Biotech 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 200.97 181.51 217.95 202.60 211.14

Panion & Bf Biotech 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 188.63 221.80 210.89 218.40 198.14

TPE:1760 vs VRTX, REGN, ALNY: Days Inventory Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Panion & Bf Biotech'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.


Panion & Bf Biotech Days Inventory vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Panion & Bf Biotech's Days Inventory distribution charts can be found below:

* The bar in red indicates where Panion & Bf Biotech's Days Inventory falls into.


TPE:1760
74GF Score
Panion & Bf Biotech Inc TPE:1760
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Panion & Bf Biotech Days Inventory Calculation

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

Panion & Bf Biotech'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
=( (526.928 + 568.156) / 2 ) / 946.541*365
=547.542 / 946.541*365
=211.14

Panion & Bf Biotech'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
=( (561.984 + 568.156) / 2 ) / 260.236*365 / 4
=565.07 / 260.236*365 / 4
=198.14

* 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 198.14 mean?
Panion & Bf Biotech (TPE:1760) has a Days Inventory of 198.14 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Panion & Bf Biotech and its competitors. This is near median its historical median of 191.24. Over the past decade, Panion & Bf Biotech's Days Inventory has ranged from 136.05 to 222.28. According to the industry distribution chart, Panion & Bf Biotech ranks #621 out of 923 companies in the Drug Manufacturers industry, placing it in the top 67.3%.
Is Panion & Bf Biotech's Days Inventory too high?
Panion & Bf Biotech's current Days Inventory of 198.14 is near median its 10-year median of 191.24. Over the past 10 years, this metric has ranged from a low of 136.05 to a high of 222.28. The Drug Manufacturers industry median Days Inventory is 164.48. Panion & Bf Biotech's value of 198.14 is 20.5% above this industry median. Based on the distribution chart, Panion & Bf Biotech ranks #621 out of 923 companies in the Drug Manufacturers industry, which is below the industry midpoint. Overall, Panion & Bf Biotech has a GF Score™ of 74/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Panion & Bf Biotech's Days Inventory compare to VRTX and REGN?
According to the Drug Manufacturers industry distribution chart, Panion & Bf Biotech ranks #621 out of 923 companies for Days Inventory. This places Panion & Bf Biotech in the lower half of its industry. The industry median Days Inventory is 164.48. Panion & Bf Biotech's value of 198.14 is 20.5% above this benchmark. Historically, Panion & Bf Biotech's own Days Inventory has ranged from 136.05 to 222.28 over the past decade. While the company's 10-year median is 191.24 vs. the industry median of 164.48, Panion & Bf Biotech 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 Drug Manufacturers company?
The median Days Inventory among Drug Manufacturers companies is 164.48, based on 923 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. Panion & Bf Biotech's current Days Inventory of 198.14 is 20.5% 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 Panion & Bf Biotech and its competitors. For the Drug Manufacturers industry, the median Days Inventory is 164.48 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Panion & Bf Biotech's current Days Inventory is 198.14, which is near median its own 10-year median of 191.24. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Panion & Bf Biotech stock overvalued right now?
Based on GuruFocus' analysis, Panion & Bf Biotech (TPE:1760) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$96.03, compared to a current price of NT$62.20 — trading 35.2% below its estimated fair value. The current Days Inventory is 198.14, which is near median its 10-year median of 191.24 and 20.5% above the Drug Manufacturers industry median of 164.48. Panion & Bf Biotech's overall GF Score™ is 74/100 with 4 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 Panion & Bf Biotech (TPE:1760), the current Days Inventory is 198.14 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 Panion & Bf Biotech (TPE:1760) Overvalued in 2026?

Based on GuruFocus' analysis, Panion & Bf Biotech stock appears to be undervalued. The current stock price of NT$62.20 is trading 35.2% below its estimated GF Value™ of NT$96.03. GuruFocus considers Panion & Bf Biotech to be Significantly Undervalued.

Key valuation signals for TPE:1760:

  • Days Inventory: 198.14 (near median its 10-year median of 191.24)
  • GF Value™: NT$96.03 vs. price of NT$62.20 (35.2% below fair value)
  • GF Score™: 74/100 with 4 warning signs
  • Industry Position: 20.5% above the Drug Manufacturers median (#621 of 923)

No single metric tells the full story. See the TPE:1760 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Panion & Bf Biotech Business Description

Address No. 3, Park Street, 16th Floor, Nangang District, Taipei, TWN, 11503
Panion & Bf Biotech Inc operates as a biotech and pharmaceutical company. The company, along with its subsidiaries, is mainly engaged in the manufacture and sales of pharmaceutical, cosmeceutical, diagnostic, medical device, and active pharmaceutical ingredients. It has four core business groups: disease treatment, disease prevention, disease diagnosis, and delayed aging. It has geographic segments in Taiwan; China, Hong Kong, and Macau; the USA; and Korea. It generates a majority of its revenue from the Taiwan segment. Product-wise the firm generates the majority of its revenue from Pharmaceutical products.
74GF Score

Get the complete analysis for TPE:1760

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

NT$62.20
Price
NT$96.03
GF Value