Formosa Sumco Technology (TPE:3532) Days Inventory: 127.40 (As of Dec. 2025) — 12% Above Median


TPE:3532 Formosa Sumco Technology Corp TPE:3532
61 GF Score
Price NT$406.00
GF Value NT$117.44
Valuation Significantly Overvalued
! 11 Warning Signs
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What is Formosa Sumco Technology Days Inventory?

Formosa Sumco Technology TPE:3532 -7.73% 61 Days Inventory is 127.40 as of Dec. 2025, which is 12% above its 10-year median of 113.30. GuruFocus rates TPE:3532 with a GF Score™ of 61/100 and a GF Value™ of NT$117.44 (Significantly Overvalued). The stock has 11 warning signs investors should review. Among 980 Semiconductors companies, Formosa Sumco Technology ranks worse than 60.2% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Formosa Sumco Technology's Average Total Inventories for the three months ended in Dec. 2025 was NT$4,032 Mil. Formosa Sumco Technology's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$2,888 Mil. Hence, Formosa Sumco Technology's Days Inventory for the three months ended in Dec. 2025 was 127.40.

The historical rank and industry rank for Formosa Sumco Technology's Days Inventory or its related term are showing as below:

TPE:3532' s Days Inventory Range Over the Past 10 Years
Min: 84.23   Med: 113.3   Max: 137.3
Current: 135.99

During the past 13 years, Formosa Sumco Technology's highest Days Inventory was 137.30. The lowest was 84.23. And the median was 113.30.

TPE:3532's Days Inventory is ranked worse than
60.2% of 980 companies
in the Semiconductors industry
Industry Median: 111.93 vs TPE:3532: 135.99

Formosa Sumco Technology's Days Inventory declined from Dec. 2024 (136.63) to Dec. 2025 (127.40).

Inventory Turnover measures how fast the company turns over its inventory within a year. Formosa Sumco Technology's Inventory Turnover for the three months ended in Dec. 2025 was 0.72.

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. Formosa Sumco Technology's Inventory-to-Revenue for the three months ended in Dec. 2025 was 1.23.


Formosa Sumco Technology  (TPE:3532) 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.

Formosa Sumco Technology'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.

Formosa Sumco Technology'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.


Formosa Sumco Technology Days Inventory Related Terms


Formosa Sumco Technology Days Inventory Historical Data

* Premium members only.

The historical data trend for Formosa Sumco Technology'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.

Formosa Sumco Technology Days Inventory Chart

Formosa Sumco Technology 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 111.12 114.28 134.09 137.30 135.57

Formosa Sumco Technology 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 136.63 139.22 140.87 138.08 127.40

TPE:3532 vs AMAT, LRCX, KLAC: Days Inventory Comparison

For the Semiconductor Equipment & Materials subindustry, Formosa Sumco Technology'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.


Formosa Sumco Technology Days Inventory vs Semiconductors Industry

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

* The bar in red indicates where Formosa Sumco Technology's Days Inventory falls into.


TPE:3532
61GF Score
Formosa Sumco Technology Corp TPE:3532
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Formosa Sumco Technology Days Inventory Calculation

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

Formosa Sumco Technology'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
=( (3617.309 + 4194.697) / 2 ) / 10516.22*365
=3906.003 / 10516.22*365
=135.57

Formosa Sumco Technology'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
=( (3870.127 + 4194.697) / 2 ) / 2888.096*365 / 4
=4032.412 / 2888.096*365 / 4
=127.40

* 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 127.40 mean?
Formosa Sumco Technology (TPE:3532) has a Days Inventory of 127.40 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Formosa Sumco Technology and its competitors. This is 12% above median its historical median of 113.30. Over the past decade, Formosa Sumco Technology's Days Inventory has ranged from 84.23 to 137.30. According to the industry distribution chart, Formosa Sumco Technology ranks #590 out of 980 companies in the Semiconductors industry, placing it in the top 60.2%.
Is Formosa Sumco Technology's Days Inventory too high?
Formosa Sumco Technology's current Days Inventory of 127.40 is 12% above median its 10-year median of 113.30. Over the past 10 years, this metric has ranged from a low of 84.23 to a high of 137.30. The Semiconductors industry median Days Inventory is 111.93. Formosa Sumco Technology's value of 127.40 is 13.8% above this industry median. Based on the distribution chart, Formosa Sumco Technology ranks #590 out of 980 companies in the Semiconductors industry, which is below the industry midpoint. Overall, Formosa Sumco Technology has a GF Score™ of 61/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Formosa Sumco Technology's Days Inventory compare to AMAT and LRCX?
According to the Semiconductors industry distribution chart, Formosa Sumco Technology ranks #590 out of 980 companies for Days Inventory. This places Formosa Sumco Technology in the lower half of its industry. The industry median Days Inventory is 111.93. Formosa Sumco Technology's value of 127.40 is 13.8% above this benchmark. Historically, Formosa Sumco Technology's own Days Inventory has ranged from 84.23 to 137.30 over the past decade. While the company's 10-year median is 113.30 vs. the industry median of 111.93, Formosa Sumco Technology 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 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. Formosa Sumco Technology's current Days Inventory of 127.40 is 13.8% 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 Formosa Sumco Technology 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. Formosa Sumco Technology's current Days Inventory is 127.40, which is 12% above median its own 10-year median of 113.30. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Formosa Sumco Technology stock overvalued right now?
Based on GuruFocus' analysis, Formosa Sumco Technology (TPE:3532) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$117.44, compared to a current price of NT$406.00 — trading 245.7% above its estimated fair value. The current Days Inventory is 127.40, which is 12% above median its 10-year median of 113.30 and 13.8% above the Semiconductors industry median of 111.93. Formosa Sumco Technology's overall GF Score™ is 61/100 with 11 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 Formosa Sumco Technology (TPE:3532), the current Days Inventory is 127.40 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 Formosa Sumco Technology (TPE:3532) Overvalued in 2026?

Based on GuruFocus' analysis, Formosa Sumco Technology stock appears to be overvalued. The current stock price of NT$406.00 is trading 245.7% above its estimated GF Value™ of NT$117.44. GuruFocus considers Formosa Sumco Technology to be Significantly Overvalued.

Key valuation signals for TPE:3532:

  • Days Inventory: 127.40 (12% above median its 10-year median of 113.30)
  • GF Value™: NT$117.44 vs. price of NT$406.00 (245.7% above fair value)
  • GF Score™: 61/100 with 11 warning signs
  • Industry Position: 13.8% above the Semiconductors median (#590 of 980)

No single metric tells the full story. See the TPE:3532 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Formosa Sumco Technology Business Description

Address Nanjing East Road, 8th Floor, A1 Building, No. 380, Section 6, Neihu District, Taipei, TWN
Formosa Sumco Technology Corp is a Taiwan-based manufacturer and seller of silicon wafer electronic products. The company operates in two principal geographical areas: Taiwan, China, and Japan, with the majority of revenue from Taiwan. The company's product range includes Polished Wafers, Annealed Wafers, Test Wafers, and Epitaxial Wafers.
61GF Score

Get the complete analysis for TPE:3532

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

NT$406.00
Price
NT$117.44
GF Value