Mospec Semiconductor (TPE:2434) Days Inventory: 35.85 (As of Dec. 2025) — 65% Below Median


TPE:2434 Mospec Semiconductor Corp TPE:2434
42 GF Score
Price NT$62.10
GF Value NT$22.25
Valuation Significantly Overvalued
! 9 Warning Signs
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What is Mospec Semiconductor Days Inventory?

Mospec Semiconductor TPE:2434 42 Days Inventory is 35.85 as of Dec. 2025, which is 65% below its 10-year median of 101.12. GuruFocus rates TPE:2434 with a GF Score™ of 42/100 and a GF Value™ of NT$22.25 (Significantly Overvalued). The stock has 9 warning signs investors should review. Among 980 Semiconductors companies, Mospec Semiconductor ranks better than 85% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Mospec Semiconductor's Average Total Inventories for the three months ended in Dec. 2025 was NT$5.95 Mil. Mospec Semiconductor's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$15.16 Mil. Hence, Mospec Semiconductor's Days Inventory for the three months ended in Dec. 2025 was 35.85.

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

TPE:2434' s Days Inventory Range Over the Past 10 Years
Min: 43.32   Med: 101.12   Max: 319.4
Current: 43.32

During the past 13 years, Mospec Semiconductor's highest Days Inventory was 319.40. The lowest was 43.32. And the median was 101.12.

TPE:2434's Days Inventory is ranked better than
85% of 980 companies
in the Semiconductors industry
Industry Median: 111.885 vs TPE:2434: 43.32

Mospec Semiconductor's Days Inventory declined from Dec. 2024 (65.26) to Dec. 2025 (35.85).

Inventory Turnover measures how fast the company turns over its inventory within a year. Mospec Semiconductor's Inventory Turnover for the three months ended in Dec. 2025 was 2.55.

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. Mospec Semiconductor's Inventory-to-Revenue for the three months ended in Dec. 2025 was 0.54.


Mospec Semiconductor  (TPE:2434) 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.

Mospec Semiconductor'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.

Mospec Semiconductor'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.


Mospec Semiconductor Days Inventory Related Terms


Mospec Semiconductor Days Inventory Historical Data

* Premium members only.

The historical data trend for Mospec Semiconductor'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.

Mospec Semiconductor Days Inventory Chart

Mospec Semiconductor 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 82.71 99.82 102.42 60.78 43.55

Mospec Semiconductor 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 65.26 64.09 39.96 38.89 35.85

TPE:2434 vs NVDA, AVGO, MU: Days Inventory Comparison

For the Semiconductors subindustry, Mospec Semiconductor'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.


Mospec Semiconductor Days Inventory vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Mospec Semiconductor's Days Inventory distribution charts can be found below:

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


TPE:2434
42GF Score
Mospec Semiconductor Corp TPE:2434
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Mospec Semiconductor Days Inventory Calculation

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

Mospec Semiconductor'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
=( (7.835 + 4.934) / 2 ) / 53.514*365
=6.3845 / 53.514*365
=43.55

Mospec Semiconductor'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
=( (6.974 + 4.934) / 2 ) / 15.155*365 / 4
=5.954 / 15.155*365 / 4
=35.85

* 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 35.85 mean?
Mospec Semiconductor (TPE:2434) has a Days Inventory of 35.85 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Mospec Semiconductor and its competitors. This is 65% below median its historical median of 101.12. Over the past decade, Mospec Semiconductor's Days Inventory has ranged from 43.32 to 319.40. According to the industry distribution chart, Mospec Semiconductor ranks #147 out of 980 companies in the Semiconductors industry, placing it in the top 15%.
Is Mospec Semiconductor's Days Inventory too high?
Mospec Semiconductor's current Days Inventory of 35.85 is 65% below median its 10-year median of 101.12. Over the past 10 years, this metric has ranged from a low of 43.32 to a high of 319.40. The Semiconductors industry median Days Inventory is 111.89. Mospec Semiconductor's value of 35.85 is 68% below this industry median. Based on the distribution chart, Mospec Semiconductor ranks #147 out of 980 companies in the Semiconductors industry, which is in the top quartile — a strong position relative to peers. Overall, Mospec Semiconductor has a GF Score™ of 42/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Mospec Semiconductor's Days Inventory compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Mospec Semiconductor ranks #147 out of 980 companies for Days Inventory. This places Mospec Semiconductor in the top 15% of its industry — outperforming the majority of peers. The industry median Days Inventory is 111.89. Mospec Semiconductor's value of 35.85 is 68% below this benchmark. Historically, Mospec Semiconductor's own Days Inventory has ranged from 43.32 to 319.40 over the past decade. While the company's 10-year median is 101.12 vs. the industry median of 111.89, Mospec Semiconductor 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 Semiconductors company?
The median Days Inventory among Semiconductors companies is 111.89, based on 980 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. Mospec Semiconductor's current Days Inventory of 35.85 is 68% 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 Mospec Semiconductor and its competitors. For the Semiconductors industry, the median Days Inventory is 111.89 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Mospec Semiconductor's current Days Inventory is 35.85, which is 65% below median its own 10-year median of 101.12. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Mospec Semiconductor stock overvalued right now?
Based on GuruFocus' analysis, Mospec Semiconductor (TPE:2434) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$22.25, compared to a current price of NT$62.10 — trading 179.1% above its estimated fair value. The current Days Inventory is 35.85, which is 65% below median its 10-year median of 101.12 and 68% below the Semiconductors industry median of 111.89. Mospec Semiconductor's overall GF Score™ is 42/100 with 9 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 Mospec Semiconductor (TPE:2434), the current Days Inventory is 35.85 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 Mospec Semiconductor (TPE:2434) Overvalued in 2026?

Based on GuruFocus' analysis, Mospec Semiconductor stock appears to be overvalued. The current stock price of NT$62.10 is trading 179.1% above its estimated GF Value™ of NT$22.25. GuruFocus considers Mospec Semiconductor to be Significantly Overvalued.

Key valuation signals for TPE:2434:

  • Days Inventory: 35.85 (65% below median its 10-year median of 101.12)
  • GF Value™: NT$22.25 vs. price of NT$62.10 (179.1% above fair value)
  • GF Score™: 42/100 with 9 warning signs
  • Industry Position: 68% below the Semiconductors median (#147 of 980)

No single metric tells the full story. See the TPE:2434 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Mospec Semiconductor Business Description

Address No. 76, Zhongshan Road, Xinshi District, Gangqian Village, Tainan, TWN, 74442
Mospec Semiconductor Corp engages in the manufacturing, processing, and sales of power transistors, diodes, and solar cell wafers. Its products include Rectifier, Bridge, Transistor, TVS, IGBT, SiC Schottky Diode, Power Transistor, Zener Diode, and LDO. It operates in single segment. Geographically its operations are spread across China, Korea, Hong Kong, India, Taiwan, and Others with majority of revenue deriving from China.
42GF Score

Get the complete analysis for TPE:2434

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

NT$62.10
Price
NT$22.25
GF Value