DFI (TPE:2397) Days Inventory: 109.69 (As of Mar. 2026) — 13% Above Median

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Vera Yuan
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Director of Data and Quant Analytics at GuruFocus
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TPE:2397 DFI Inc TPE:2397
67 GF Score
Price NT$52.70
GF Value NT$87.26
Valuation Significantly Undervalued
! 4 Warning Signs
View Full Analysis

What is DFI Days Inventory?

DFI TPE:2397 -2.41% 67 Days Inventory is 109.69 as of Mar. 2026, which is 13% above its 10-year median of 97.10. GuruFocus rates TPE:2397 with a GF Score™ of 67/100 and a GF Value™ of NT$87.26 (Significantly Undervalued). The stock has 4 warning signs investors should review. Among 2,415 Hardware companies, DFI ranks worse than 56.56% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). DFI's Average Total Inventories for the three months ended in Mar. 2026 was NT$2,736 Mil. DFI's Cost of Goods Sold for the three months ended in Mar. 2026 was NT$2,276 Mil. Hence, DFI's Days Inventory for the three months ended in Mar. 2026 was 109.69.

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

TPE:2397' s Days Inventory Range Over the Past 10 Years
Min: 55.35   Med: 97.1   Max: 163.7
Current: 106.03

During the past 13 years, DFI's highest Days Inventory was 163.70. The lowest was 55.35. And the median was 97.10.

TPE:2397's Days Inventory is ranked worse than
56.56% of 2415 companies
in the Hardware industry
Industry Median: 94.06 vs TPE:2397: 106.03

DFI's Days Inventory increased from Mar. 2025 (109.56) to Mar. 2026 (109.69). It might indicate that DFI's sales slowed down.

Inventory Turnover measures how fast the company turns over its inventory within a year. DFI's Inventory Turnover for the three months ended in Mar. 2026 was 0.83.

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. DFI's Inventory-to-Revenue for the three months ended in Mar. 2026 was 0.90.


DFI  (TPE:2397) 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.

DFI'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.

DFI'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.


DFI Days Inventory Related Terms


DFI Days Inventory Historical Data

* Premium members only.

The historical data trend for DFI'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.

DFI Days Inventory Chart

DFI 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 86.61 163.70 154.40 106.40 104.26

DFI 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 109.56 94.87 98.48 114.61 109.69

TPE:2397 vs DELL, ANET, SNDK: Days Inventory Comparison

For the Computer Hardware subindustry, DFI'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.


DFI Days Inventory vs Hardware Industry

For the Hardware industry and Technology sector, DFI's Days Inventory distribution charts can be found below:

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


TPE:2397
67GF Score
DFI Inc TPE:2397
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

DFI Days Inventory Calculation

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

DFI'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
=( (2079.464 + 2517.513) / 2 ) / 8046.418*365
=2298.4885 / 8046.418*365
=104.26

DFI'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
=( (2517.513 + 2954.877) / 2 ) / 2276.204*365 / 4
=2736.195 / 2276.204*365 / 4
=109.69

* 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 109.69 mean?
DFI (TPE:2397) has a Days Inventory of 109.69 as of Mar. 2026. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on DFI and its competitors. This is 13% above median its historical median of 97.10. Over the past decade, DFI's Days Inventory has ranged from 55.35 to 163.70. According to the industry distribution chart, DFI ranks #1366 out of 2415 companies in the Hardware industry, placing it in the top 56.6%.
Is DFI's Days Inventory too high?
DFI's current Days Inventory of 109.69 is 13% above median its 10-year median of 97.10. Over the past 10 years, this metric has ranged from a low of 55.35 to a high of 163.70. The Hardware industry median Days Inventory is 94.06. DFI's value of 109.69 is 16.6% above this industry median. Based on the distribution chart, DFI ranks #1366 out of 2415 companies in the Hardware industry, which is below the industry midpoint. Overall, DFI has a GF Score™ of 67/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does DFI's Days Inventory compare to DELL and ANET?
According to the Hardware industry distribution chart, DFI ranks #1366 out of 2415 companies for Days Inventory. This places DFI in the lower half of its industry. The industry median Days Inventory is 94.06. DFI's value of 109.69 is 16.6% above this benchmark. Historically, DFI's own Days Inventory has ranged from 55.35 to 163.70 over the past decade. While the company's 10-year median is 97.10 vs. the industry median of 94.06, DFI 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 Hardware company?
The median Days Inventory among Hardware companies is 94.06, based on 2,415 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. DFI's current Days Inventory of 109.69 is 16.6% 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 DFI and its competitors. For the Hardware industry, the median Days Inventory is 94.06 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. DFI's current Days Inventory is 109.69, which is 13% above median its own 10-year median of 97.10. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is DFI stock overvalued right now?
Based on GuruFocus' analysis, DFI (TPE:2397) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$87.26, compared to a current price of NT$52.70 — trading 39.6% below its estimated fair value. The current Days Inventory is 109.69, which is 13% above median its 10-year median of 97.10 and 16.6% above the Hardware industry median of 94.06. DFI's overall GF Score™ is 67/100 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 DFI (TPE:2397), the current Days Inventory is 109.69 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 DFI (TPE:2397) Overvalued in 2026?

Based on GuruFocus' analysis, DFI stock appears to be undervalued. The current stock price of NT$52.70 is trading 39.6% below its estimated GF Value™ of NT$87.26. GuruFocus considers DFI to be Significantly Undervalued.

Key valuation signals for TPE:2397:

  • Days Inventory: 109.69 (13% above median its 10-year median of 97.10)
  • GF Value™: NT$87.26 vs. price of NT$52.70 (39.6% below fair value)
  • GF Score™: 67/100 with 4 warning signs
  • Industry Position: 16.6% above the Hardware median (#1366 of 2415)

No single metric tells the full story. See the TPE:2397 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


DFI Business Description

Address No. 97, Section 1, Xintai 5th Road, 10th Floor, Xizhi District, New Taipei, TWN, 22175
DFI Inc is engaged in the manufacturing and sales of boards and computer components for industrial computers. The company designs and innovates quality management systems, DFI's industrial-grade solutions enable customers to optimize their equipment and ensure reliability, long-term life cycle, and all-time durability in a breadth of markets including Industry Automation, Medical, Gaming, Transportation, Energy, mission-critical, and intelligent retail.
67GF Score

Get the complete analysis for TPE:2397

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

NT$52.70
Price
NT$87.26
GF Value