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Leofoo Development CoTPE:2705 -0.61%68 Days Inventory is 11.26 as of Dec. 2025, which is 51% below its 10-year median of 23.19. GuruFocus rates TPE:2705 with a GF Score™ of 68/100 and a GF Value™ of NT$19.38 (Modestly Undervalued). The stock has 8 warning signs investors should review. Among 691 Travel & Leisure companies, Leofoo Development Co ranks better than 67.44% on this metric.
The historical rank and industry rank for Leofoo Development Co's Days Inventory or its related term are showing as below:
TPE:2705'
s Days Inventory Range Over the Past 10 Years
Min: 11.34 Med: 23.19 Max: 114.32
Current: 11.37
During the past 13 years, Leofoo Development Co's highest Days Inventory was 114.32. The lowest was 11.34. And the median was 23.19.
TPE:2705's Days Inventory is ranked better than 67.44% of 691
companies
in the Travel & Leisure industry
Industry Median: 31.15
vs TPE:2705: 11.37
Leofoo Development Co's Days Inventory
declined
from Dec. 2024 (11.39) to Dec. 2025 (11.26).
Inventory Turnover measures how fast the company turns over its inventory within a year.
Leofoo Development Co's Inventory Turnover for the
three
months ended in Dec. 2025 was 8.11.
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.
Leofoo Development Co's Inventory-to-Revenue for the
three
months ended in Dec. 2025 was 0.07.
Leofoo Development Co (TPE:2705) 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.
Leofoo Development Co'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.
Leofoo Development Co'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.
Leofoo Development Co Days Inventory Related Terms
Leofoo Development Co Days Inventory Historical Data
* Premium members only.
The historical data trend for Leofoo 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.
TPE:2705 vs MAR, HLT, H: Days Inventory Comparison
For the Lodging subindustry, Leofoo 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.
Leofoo Development Co Days Inventory vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Leofoo Development Co's Days Inventory distribution charts can be found below:
* The bar in red indicates where Leofoo Development Co's Days Inventory falls into.
* 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.
Leofoo Development Co (TPE:2705) has a Days Inventory of 11.26 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Leofoo Development Co and its competitors. This is 51% below median its historical median of 23.19. Over the past decade, Leofoo Development Co's Days Inventory has ranged from 11.34 to 114.32. According to the industry distribution chart, Leofoo Development Co ranks #225 out of 691 companies in the Travel & Leisure industry, placing it in the top 32.6%.
Is Leofoo Development Co's Days Inventory too high?
Leofoo Development Co's current Days Inventory of 11.26 is 51% below median its 10-year median of 23.19. Over the past 10 years, this metric has ranged from a low of 11.34 to a high of 114.32. The Travel & Leisure industry median Days Inventory is 31.15. Leofoo Development Co's value of 11.26 is 63.9% below this industry median. Based on the distribution chart, Leofoo Development Co ranks #225 out of 691 companies in the Travel & Leisure industry, which is above the industry midpoint. Overall, Leofoo Development Co has a GF Score™ of 68/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Leofoo Development Co's Days Inventory compare to MAR and HLT?
According to the Travel & Leisure industry distribution chart, Leofoo Development Co ranks #225 out of 691 companies for Days Inventory. This puts Leofoo Development Co in the upper half of its industry. The industry median Days Inventory is 31.15. Leofoo Development Co's value of 11.26 is 63.9% below this benchmark. Historically, Leofoo Development Co's own Days Inventory has ranged from 11.34 to 114.32 over the past decade. While the company's 10-year median is 23.19 vs. the industry median of 31.15, Leofoo Development Co 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 Travel & Leisure company?
The median Days Inventory among Travel & Leisure companies is 31.15, based on 691 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. Leofoo Development Co's current Days Inventory of 11.26 is 63.9% 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 Leofoo Development Co and its competitors. For the Travel & Leisure industry, the median Days Inventory is 31.15 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Leofoo Development Co's current Days Inventory is 11.26, which is 51% below median its own 10-year median of 23.19. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Leofoo Development Co stock overvalued right now?
Based on GuruFocus' analysis, Leofoo Development Co (TPE:2705) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$19.38, compared to a current price of NT$16.20 — trading 16.4% below its estimated fair value. The current Days Inventory is 11.26, which is 51% below median its 10-year median of 23.19 and 63.9% below the Travel & Leisure industry median of 31.15. Leofoo Development Co's overall GF Score™ is 68/100 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 Leofoo Development Co (TPE:2705), the current Days Inventory is 11.26 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 Leofoo Development Co (TPE:2705) Overvalued in 2026?
Based on GuruFocus' analysis, Leofoo Development Co stock appears to be undervalued.
The current stock price of NT$16.20 is trading 16.4% below its estimated GF Value™ of NT$19.38.
GuruFocus considers Leofoo Development Co to be Modestly Undervalued.
Key valuation signals for TPE:2705:
Days Inventory: 11.26 (51% below median its 10-year median of 23.19)
GF Value™: NT$19.38 vs. price of NT$16.20 (16.4% below fair value)
Industry Position: 63.9% below the Travel & Leisure median (#225 of 691)
No single metric tells the full story. See the TPE:2705 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Leofoo Development Co Ltd is engaged in operation of tourist hotels (Leofoo Courtyard and Leofoo Resort Guanshi), restaurants, boutiques, department stores, cinemas, land development and leasing, zoo, and amusement equipment rental. The group is divided into three reportable segments: Leofoo Village, Leofoo Hotel, and Leofoo Courtyard by Marriott. Leofoo Village is engaged in amusement park services, Leofoo Hotel is engaged in leasing services, and Leofoo Courtyard by Marriott is engaged in hotel services. The company operates in Taiwan only.
68GF Score
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