C Sun Manufacturing (TPE:2467) Days Inventory: 187.40 (As of Sep. 2025) — 69% Above Median


TPE:2467 C Sun Manufacturing Ltd TPE:2467
70 GF Score
Price NT$620.00
GF Value NT$232.66
Valuation Significantly Overvalued
! 8 Warning Signs
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What is C Sun Manufacturing Days Inventory?

C Sun Manufacturing TPE:2467 +8.96% 70 Days Inventory is 187.40 as of Sep. 2025, which is 69% above its 10-year median of 110.71. GuruFocus rates TPE:2467 with a GF Score™ of 70/100 and a GF Value™ of NT$232.66 (Significantly Overvalued). The stock has 8 warning signs investors should review. Among 2,968 Industrial Products companies, C Sun Manufacturing ranks worse than 64.32% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). C Sun Manufacturing's Average Total Inventories for the three months ended in Sep. 2025 was NT$1,759 Mil. C Sun Manufacturing's Cost of Goods Sold for the three months ended in Sep. 2025 was NT$857 Mil. Hence, C Sun Manufacturing's Days Inventory for the three months ended in Sep. 2025 was 187.40.

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

TPE:2467' s Days Inventory Range Over the Past 10 Years
Min: 87.91   Med: 110.71   Max: 155.97
Current: 155.97

During the past 13 years, C Sun Manufacturing's highest Days Inventory was 155.97. The lowest was 87.91. And the median was 110.71.

TPE:2467's Days Inventory is ranked worse than
64.32% of 2968 companies
in the Industrial Products industry
Industry Median: 119.47 vs TPE:2467: 155.97

C Sun Manufacturing's Days Inventory increased from Sep. 2024 (129.59) to Sep. 2025 (187.40). It might indicate that C Sun Manufacturing's sales slowed down.

Inventory Turnover measures how fast the company turns over its inventory within a year. C Sun Manufacturing's Inventory Turnover for the three months ended in Sep. 2025 was 0.49.

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. C Sun Manufacturing's Inventory-to-Revenue for the three months ended in Sep. 2025 was 1.15.


C Sun Manufacturing  (TPE:2467) 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.

C Sun Manufacturing'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.

C Sun Manufacturing'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.


C Sun Manufacturing Days Inventory Related Terms


C Sun Manufacturing Days Inventory Historical Data

* Premium members only.

The historical data trend for C Sun Manufacturing'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.

C Sun Manufacturing Days Inventory Chart

C Sun Manufacturing 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 110.48 101.62 110.94 143.72 115.16

C Sun Manufacturing 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 129.59 120.41 150.76 153.01 187.40

TPE:2467 vs GEV, ETN, PH: Days Inventory Comparison

For the Specialty Industrial Machinery subindustry, C Sun Manufacturing'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.


C Sun Manufacturing Days Inventory vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, C Sun Manufacturing's Days Inventory distribution charts can be found below:

* The bar in red indicates where C Sun Manufacturing's Days Inventory falls into.


TPE:2467
70GF Score
C Sun Manufacturing Ltd TPE:2467
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

C Sun Manufacturing Days Inventory Calculation

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

C Sun Manufacturing'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
=( (718.45 + 1070.557) / 2 ) / 2835.109*365
=894.5035 / 2835.109*365
=115.16

C Sun Manufacturing'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
=( (1554.88 + 1963.636) / 2 ) / 856.646*365 / 4
=1759.258 / 856.646*365 / 4
=187.40

* 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 187.40 mean?
C Sun Manufacturing (TPE:2467) has a Days Inventory of 187.40 as of Sep. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on C Sun Manufacturing and its competitors. This is 69% above median its historical median of 110.71. Over the past decade, C Sun Manufacturing's Days Inventory has ranged from 87.91 to 155.97. According to the industry distribution chart, C Sun Manufacturing ranks #1909 out of 2968 companies in the Industrial Products industry, placing it in the top 64.3%.
Is C Sun Manufacturing's Days Inventory too high?
C Sun Manufacturing's current Days Inventory of 187.40 is 69% above median its 10-year median of 110.71. Over the past 10 years, this metric has ranged from a low of 87.91 to a high of 155.97. The Industrial Products industry median Days Inventory is 119.47. C Sun Manufacturing's value of 187.40 is 56.9% above this industry median. Based on the distribution chart, C Sun Manufacturing ranks #1909 out of 2968 companies in the Industrial Products industry, which is below the industry midpoint. Overall, C Sun Manufacturing has a GF Score™ of 70/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does C Sun Manufacturing's Days Inventory compare to GEV and ETN?
According to the Industrial Products industry distribution chart, C Sun Manufacturing ranks #1909 out of 2968 companies for Days Inventory. This places C Sun Manufacturing in the lower half of its industry. The industry median Days Inventory is 119.47. C Sun Manufacturing's value of 187.40 is 56.9% above this benchmark. Historically, C Sun Manufacturing's own Days Inventory has ranged from 87.91 to 155.97 over the past decade. While the company's 10-year median is 110.71 vs. the industry median of 119.47, C Sun Manufacturing 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 an Industrial Products company?
The median Days Inventory among Industrial Products companies is 119.47, based on 2,968 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. C Sun Manufacturing's current Days Inventory of 187.40 is 56.9% 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 C Sun Manufacturing and its competitors. For the Industrial Products industry, the median Days Inventory is 119.47 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. C Sun Manufacturing's current Days Inventory is 187.40, which is 69% above median its own 10-year median of 110.71. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is C Sun Manufacturing stock overvalued right now?
Based on GuruFocus' analysis, C Sun Manufacturing (TPE:2467) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$232.66, compared to a current price of NT$620.00 — trading 166.5% above its estimated fair value. The current Days Inventory is 187.40, which is 69% above median its 10-year median of 110.71 and 56.9% above the Industrial Products industry median of 119.47. C Sun Manufacturing's overall GF Score™ is 70/100 with 8 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 C Sun Manufacturing (TPE:2467), the current Days Inventory is 187.40 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 C Sun Manufacturing (TPE:2467) Overvalued in 2026?

Based on GuruFocus' analysis, C Sun Manufacturing stock appears to be overvalued. The current stock price of NT$620.00 is trading 166.5% above its estimated GF Value™ of NT$232.66. GuruFocus considers C Sun Manufacturing to be Significantly Overvalued.

Key valuation signals for TPE:2467:

  • Days Inventory: 187.40 (69% above median its 10-year median of 110.71)
  • GF Value™: NT$232.66 vs. price of NT$620.00 (166.5% above fair value)
  • GF Score™: 70/100 with 8 warning signs
  • Industry Position: 56.9% above the Industrial Products median (#1909 of 2968)

No single metric tells the full story. See the TPE:2467 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


C Sun Manufacturing Business Description

Address Number. 2-1 Kung 8th Road, 2nd Industrial Park, Lin Kou District, Taipei, TWN
C Sun Manufacturing Ltd is engaged in electron, semiconductors, liquid crystal displays(LCD), printed circuit boards, textiles, plastics, rubber, printing, chemical industry, aerospace and other industrial box ovens, tunnel ovens, UV drying equipment, UV exposure equipment, automatic equipment, plasma generator (PRS series), automatic system integration technology, research, development, related parts manufacturing, maintenance, sales, import and export business. The company's operating segment includes: C Sun Mfg. Ltd; Csun Technology (Guangzhou) Co., Ltd; Suzhou Top Creation Machines Co., Ltd; and Other. Geographically, it operates in Taiwan, China, and Others, of which Taiwan generates maximum revenue.
70GF Score

Get the complete analysis for TPE:2467

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

NT$620.00
Price
NT$232.66
GF Value