Elite Advanced Laser (TPE:3450) Days Inventory: 61.86 (As of Dec. 2025) — 97% Above Median


TPE:3450 Elite Advanced Laser Corp TPE:3450
76 GF Score
Price NT$502.00
GF Value NT$247.06
Valuation Significantly Overvalued
! 7 Warning Signs
View Full Analysis

What is Elite Advanced Laser Days Inventory?

Elite Advanced Laser TPE:3450 -1.57% 76 Days Inventory is 61.86 as of Dec. 2025, which is 97% above its 10-year median of 31.37. GuruFocus rates TPE:3450 with a GF Score™ of 76/100 and a GF Value™ of NT$247.06 (Significantly Overvalued). The stock has 7 warning signs investors should review. Among 980 Semiconductors companies, Elite Advanced Laser ranks better than 80.92% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Elite Advanced Laser's Average Total Inventories for the three months ended in Dec. 2025 was NT$1,055 Mil. Elite Advanced Laser's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$1,556 Mil. Hence, Elite Advanced Laser's Days Inventory for the three months ended in Dec. 2025 was 61.86.

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

TPE:3450' s Days Inventory Range Over the Past 10 Years
Min: 23.83   Med: 31.37   Max: 54.26
Current: 54.26

During the past 13 years, Elite Advanced Laser's highest Days Inventory was 54.26. The lowest was 23.83. And the median was 31.37.

TPE:3450's Days Inventory is ranked better than
80.92% of 980 companies
in the Semiconductors industry
Industry Median: 111.93 vs TPE:3450: 54.26

Elite Advanced Laser's Days Inventory increased from Dec. 2024 (33.76) to Dec. 2025 (61.86). It might indicate that Elite Advanced Laser's sales slowed down.

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. Elite Advanced Laser's Inventory Turnover for the three months ended in Dec. 2025 was 1.48.

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. Elite Advanced Laser's Inventory-to-Revenue for the three months ended in Dec. 2025 was 0.50.


Elite Advanced Laser  (TPE:3450) 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.

Elite Advanced Laser'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.

Elite Advanced Laser'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.


Elite Advanced Laser Days Inventory Related Terms


Elite Advanced Laser Days Inventory Historical Data

* Premium members only.

The historical data trend for Elite Advanced Laser'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.

Elite Advanced Laser Days Inventory Chart

Elite Advanced Laser 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 26.68 33.27 36.04 34.86 50.85

Elite Advanced Laser 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 33.76 36.67 60.60 65.52 61.86

TPE:3450 vs AMAT, LRCX, KLAC: Days Inventory Comparison

For the Semiconductor Equipment & Materials subindustry, Elite Advanced Laser'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.


Elite Advanced Laser Days Inventory vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Elite Advanced Laser's Days Inventory distribution charts can be found below:

* The bar in red indicates where Elite Advanced Laser's Days Inventory falls into.


TPE:3450
76GF Score
Elite Advanced Laser Corp TPE:3450
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Elite Advanced Laser Days Inventory Calculation

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

Elite Advanced Laser'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
=( (671.935 + 1007.88) / 2 ) / 6029.013*365
=839.9075 / 6029.013*365
=50.85

Elite Advanced Laser'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
=( (1101.798 + 1007.88) / 2 ) / 1555.943*365 / 4
=1054.839 / 1555.943*365 / 4
=61.86

* 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 61.86 mean?
Elite Advanced Laser (TPE:3450) has a Days Inventory of 61.86 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Elite Advanced Laser and its competitors. This is 97% above median its historical median of 31.37. Over the past decade, Elite Advanced Laser's Days Inventory has ranged from 23.83 to 54.26. According to the industry distribution chart, Elite Advanced Laser ranks #187 out of 980 companies in the Semiconductors industry, placing it in the top 19.1%.
Is Elite Advanced Laser's Days Inventory too high?
Elite Advanced Laser's current Days Inventory of 61.86 is 97% above median its 10-year median of 31.37. Over the past 10 years, this metric has ranged from a low of 23.83 to a high of 54.26. The Semiconductors industry median Days Inventory is 111.93. Elite Advanced Laser's value of 61.86 is 44.7% below this industry median. Based on the distribution chart, Elite Advanced Laser ranks #187 out of 980 companies in the Semiconductors industry, which is in the top quartile — a strong position relative to peers. Overall, Elite Advanced Laser has a GF Score™ of 76/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Elite Advanced Laser's Days Inventory compare to AMAT and LRCX?
According to the Semiconductors industry distribution chart, Elite Advanced Laser ranks #187 out of 980 companies for Days Inventory. This places Elite Advanced Laser in the top 19% of its industry — outperforming the majority of peers. The industry median Days Inventory is 111.93. Elite Advanced Laser's value of 61.86 is 44.7% below this benchmark. Historically, Elite Advanced Laser's own Days Inventory has ranged from 23.83 to 54.26 over the past decade. While the company's 10-year median is 31.37 vs. the industry median of 111.93, Elite Advanced Laser 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. Elite Advanced Laser's current Days Inventory of 61.86 is 44.7% 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 Elite Advanced Laser 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. Elite Advanced Laser's current Days Inventory is 61.86, which is 97% above median its own 10-year median of 31.37. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Elite Advanced Laser stock overvalued right now?
Based on GuruFocus' analysis, Elite Advanced Laser (TPE:3450) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$247.06, compared to a current price of NT$502.00 — trading 103.2% above its estimated fair value. The current Days Inventory is 61.86, which is 97% above median its 10-year median of 31.37 and 44.7% below the Semiconductors industry median of 111.93. Elite Advanced Laser's overall GF Score™ is 76/100 with 7 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 Elite Advanced Laser (TPE:3450), the current Days Inventory is 61.86 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 Elite Advanced Laser (TPE:3450) Overvalued in 2026?

Based on GuruFocus' analysis, Elite Advanced Laser stock appears to be overvalued. The current stock price of NT$502.00 is trading 103.2% above its estimated GF Value™ of NT$247.06. GuruFocus considers Elite Advanced Laser to be Significantly Overvalued.

Key valuation signals for TPE:3450:

  • Days Inventory: 61.86 (97% above median its 10-year median of 31.37)
  • GF Value™: NT$247.06 vs. price of NT$502.00 (103.2% above fair value)
  • GF Score™: 76/100 with 7 warning signs
  • Industry Position: 44.7% below the Semiconductors median (#187 of 980)

No single metric tells the full story. See the TPE:3450 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Elite Advanced Laser Business Description

Address 10th Floor, 35 Qiao\'an Street, Zhonghe District, New Taipei City, TWN, 235026
Elite Advanced Laser Corp is engaged in optical information and optical communication products. The reportable segments of the company are the Optoelectronics industry, the Semiconductor segment, and the Silicon Photonics segment. The company generates the majority of its revenue from the Semiconductor segment.
76GF Score

Get the complete analysis for TPE:3450

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

NT$502.00
Price
NT$247.06
GF Value