SpiroxTPE:3055 -6.23%55 Days Inventory is 64.56 as of Dec. 2025, which is 56% above its 10-year median of 41.38. GuruFocus rates TPE:3055 with a GF Score™ of 55/100 and a GF Value™ of NT$28.77 (Significantly Overvalued). The stock has 8 warning signs investors should review. Among 980 Semiconductors companies, Spirox ranks better than 79.29% on this metric.
Days Inventory is also known as Days Sales of Inventory (DSI). Spirox's Average Total Inventories for the
three
months ended in Dec. 2025 was NT$51.9 Mil. Spirox's Cost of Goods Sold for the
three
months ended in Dec. 2025 was NT$73.4 Mil.
Hence, Spirox's Days Inventory for the
three
months ended in Dec. 2025 was 64.56.
The historical rank and industry rank for Spirox's Days Inventory or its related term are showing as below:
TPE:3055'
s Days Inventory Range Over the Past 10 Years
Min: 13.16 Med: 41.38 Max: 88.02
Current: 57.62
During the past 13 years, Spirox's highest Days Inventory was 88.02. The lowest was 13.16. And the median was 41.38.
TPE:3055's Days Inventory is ranked better than 79.29% of 980
companies
in the Semiconductors industry
Industry Median: 111.93
vs TPE:3055: 57.62
Spirox's Days Inventory
declined
from Dec. 2024 (123.56) to Dec. 2025 (64.56).
Warning Sign:
If a company builds up inventory, it may mean it is having difficulties selling its goods.
Inventory Turnover measures how fast the company turns over its inventory within a year.
Spirox's Inventory Turnover for the
three
months ended in Dec. 2025 was 1.41.
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.
Spirox's Inventory-to-Revenue for the
three
months ended in Dec. 2025 was 0.59.
Spirox (TPE:3055) 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.
Spirox'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.
Spirox'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.
Spirox Days Inventory Related Terms
Spirox Days Inventory Historical Data
* Premium members only.
The historical data trend for Spirox'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:3055 vs AMAT, LRCX, KLAC: Days Inventory Comparison
For the Semiconductor Equipment & Materials subindustry, Spirox'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.
Spirox Days Inventory vs Semiconductors Industry
For the Semiconductors industry and Technology sector, Spirox's Days Inventory distribution charts can be found below:
* The bar in red indicates where Spirox'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.
Spirox (TPE:3055) has a Days Inventory of 64.56 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Spirox and its competitors. This is 56% above median its historical median of 41.38. Over the past decade, Spirox's Days Inventory has ranged from 13.16 to 88.02. According to the industry distribution chart, Spirox ranks #203 out of 980 companies in the Semiconductors industry, placing it in the top 20.7%.
Is Spirox's Days Inventory too high?
Spirox's current Days Inventory of 64.56 is 56% above median its 10-year median of 41.38. Over the past 10 years, this metric has ranged from a low of 13.16 to a high of 88.02. The Semiconductors industry median Days Inventory is 111.93. Spirox's value of 64.56 is 42.3% below this industry median. Based on the distribution chart, Spirox ranks #203 out of 980 companies in the Semiconductors industry, which is in the top quartile — a strong position relative to peers. Overall, Spirox has a GF Score™ of 55/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Spirox's Days Inventory compare to AMAT and LRCX?
According to the Semiconductors industry distribution chart, Spirox ranks #203 out of 980 companies for Days Inventory. This places Spirox in the top 21% of its industry — outperforming the majority of peers. The industry median Days Inventory is 111.93. Spirox's value of 64.56 is 42.3% below this benchmark. Historically, Spirox's own Days Inventory has ranged from 13.16 to 88.02 over the past decade. While the company's 10-year median is 41.38 vs. the industry median of 111.93, Spirox 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 111.93, 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. Spirox's current Days Inventory of 64.56 is 42.3% 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 Spirox and its competitors. For the Semiconductors industry, the median Days Inventory is 111.93 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Spirox's current Days Inventory is 64.56, which is 56% above median its own 10-year median of 41.38. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Spirox stock overvalued right now?
Based on GuruFocus' analysis, Spirox (TPE:3055) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$28.77, compared to a current price of NT$158.00 — trading 449.2% above its estimated fair value. The current Days Inventory is 64.56, which is 56% above median its 10-year median of 41.38 and 42.3% below the Semiconductors industry median of 111.93. Spirox's overall GF Score™ is 55/100 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 Spirox (TPE:3055), the current Days Inventory is 64.56 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 Spirox (TPE:3055) Overvalued in 2026?
Based on GuruFocus' analysis, Spirox stock appears to be overvalued.
The current stock price of NT$158.00 is trading 449.2% above its estimated GF Value™ of NT$28.77.
GuruFocus considers Spirox to be Significantly Overvalued.
Key valuation signals for TPE:3055:
Days Inventory: 64.56 (56% above median its 10-year median of 41.38)
GF Value™: NT$28.77 vs. price of NT$158.00 (449.2% above fair value)
Industry Position: 42.3% below the Semiconductors median (#203 of 980)
No single metric tells the full story. See the TPE:3055 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Spirox Corp is engaged in providing integrated solutions and services for the high-tech industry. The products offered by the company include test machines, classifiers, test stand and test interfaces, and failure analysis systems.
55GF Score
Get the complete analysis for TPE:3055
Days Inventory is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TPE:3055 has been successfully added to your 
