Li Cheng Enterprise Co (TPE:4426) Days Inventory: 68.68 (As of Dec. 2025) — 15% Below Median


TPE:4426 Li Cheng Enterprise Co Ltd TPE:4426
55 GF Score
Price NT$8.26
GF Value NT$10.88
Valuation Modestly Undervalued
! 7 Warning Signs
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What is Li Cheng Enterprise Co Days Inventory?

Li Cheng Enterprise Co TPE:4426 55 Days Inventory is 68.68 as of Dec. 2025, which is 15% below its 10-year median of 80.61. GuruFocus rates TPE:4426 with a GF Score™ of 55/100 and a GF Value™ of NT$10.88 (Modestly Undervalued). The stock has 7 warning signs investors should review. Among 1,002 Manufacturing - Apparel & Accessories companies, Li Cheng Enterprise Co ranks better than 74.95% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Li Cheng Enterprise Co's Average Total Inventories for the three months ended in Dec. 2025 was NT$214.7 Mil. Li Cheng Enterprise Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$285.3 Mil. Hence, Li Cheng Enterprise Co's Days Inventory for the three months ended in Dec. 2025 was 68.68.

The historical rank and industry rank for Li Cheng Enterprise Co's Days Inventory or its related term are showing as below:

TPE:4426' s Days Inventory Range Over the Past 10 Years
Min: 72.3   Med: 80.61   Max: 96.96
Current: 74.92

During the past 13 years, Li Cheng Enterprise Co's highest Days Inventory was 96.96. The lowest was 72.30. And the median was 80.61.

TPE:4426's Days Inventory is ranked better than
74.95% of 1002 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 132.7 vs TPE:4426: 74.92

Li Cheng Enterprise Co's Days Inventory declined from Dec. 2024 (77.38) to Dec. 2025 (68.68).

Inventory Turnover measures how fast the company turns over its inventory within a year. Li Cheng Enterprise Co's Inventory Turnover for the three months ended in Dec. 2025 was 1.33.

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. Li Cheng Enterprise Co's Inventory-to-Revenue for the three months ended in Dec. 2025 was 0.94.


Li Cheng Enterprise Co  (TPE:4426) 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.

Li Cheng Enterprise 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.

Li Cheng Enterprise 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.


Li Cheng Enterprise Co Days Inventory Related Terms


Li Cheng Enterprise Co Days Inventory Historical Data

* Premium members only.

The historical data trend for Li Cheng Enterprise 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.

Li Cheng Enterprise Co Days Inventory Chart

Li Cheng Enterprise Co 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 96.96 80.15 85.50 81.07 72.54

Li Cheng Enterprise Co 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 77.38 77.20 78.35 78.69 68.68

Li Cheng Enterprise Co Days Inventory Competitor Comparison

For the Textile Manufacturing subindustry, Li Cheng Enterprise 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.


Li Cheng Enterprise Co Days Inventory vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Li Cheng Enterprise Co's Days Inventory distribution charts can be found below:

* The bar in red indicates where Li Cheng Enterprise Co's Days Inventory falls into.


TPE:4426
55GF Score
Li Cheng Enterprise Co Ltd TPE:4426
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
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Li Cheng Enterprise Co Days Inventory Calculation

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

Li Cheng Enterprise Co'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
=( (216.211 + 198.804) / 2 ) / 1044.097*365
=207.5075 / 1044.097*365
=72.54

Li Cheng Enterprise Co'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
=( (230.622 + 198.804) / 2 ) / 285.268*365 / 4
=214.713 / 285.268*365 / 4
=68.68

* 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 68.68 mean?
Li Cheng Enterprise Co (TPE:4426) has a Days Inventory of 68.68 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Li Cheng Enterprise Co and its competitors. This is 15% below median its historical median of 80.61. Over the past decade, Li Cheng Enterprise Co's Days Inventory has ranged from 72.30 to 96.96. According to the industry distribution chart, Li Cheng Enterprise Co ranks #251 out of 1002 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 25%.
Is Li Cheng Enterprise Co's Days Inventory too high?
Li Cheng Enterprise Co's current Days Inventory of 68.68 is 15% below median its 10-year median of 80.61. Over the past 10 years, this metric has ranged from a low of 72.30 to a high of 96.96. The Manufacturing - Apparel & Accessories industry median Days Inventory is 132.70. Li Cheng Enterprise Co's value of 68.68 is 48.2% below this industry median. Based on the distribution chart, Li Cheng Enterprise Co ranks #251 out of 1002 companies in the Manufacturing - Apparel & Accessories industry, which is in the top quartile — a strong position relative to peers. Overall, Li Cheng Enterprise Co has a GF Score™ of 55/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Li Cheng Enterprise Co's Days Inventory compare to competitors?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Li Cheng Enterprise Co ranks #251 out of 1002 companies for Days Inventory. This places Li Cheng Enterprise Co in the top 25% of its industry — outperforming the majority of peers. The industry median Days Inventory is 132.70. Li Cheng Enterprise Co's value of 68.68 is 48.2% below this benchmark. Historically, Li Cheng Enterprise Co's own Days Inventory has ranged from 72.30 to 96.96 over the past decade. While the company's 10-year median is 80.61 vs. the industry median of 132.70, Li Cheng Enterprise 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 Manufacturing - Apparel & Accessories company?
The median Days Inventory among Manufacturing - Apparel & Accessories companies is 132.70, based on 1,002 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. Li Cheng Enterprise Co's current Days Inventory of 68.68 is 48.2% 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 Li Cheng Enterprise Co and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Days Inventory is 132.70 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Li Cheng Enterprise Co's current Days Inventory is 68.68, which is 15% below median its own 10-year median of 80.61. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Li Cheng Enterprise Co stock overvalued right now?
Based on GuruFocus' analysis, Li Cheng Enterprise Co (TPE:4426) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$10.88, compared to a current price of NT$8.26 — trading 24.1% below its estimated fair value. The current Days Inventory is 68.68, which is 15% below median its 10-year median of 80.61 and 48.2% below the Manufacturing - Apparel & Accessories industry median of 132.70. Li Cheng Enterprise Co's overall GF Score™ is 55/100 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 Li Cheng Enterprise Co (TPE:4426), the current Days Inventory is 68.68 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 Li Cheng Enterprise Co (TPE:4426) Overvalued in 2026?

Based on GuruFocus' analysis, Li Cheng Enterprise Co stock appears to be undervalued. The current stock price of NT$8.26 is trading 24.1% below its estimated GF Value™ of NT$10.88. GuruFocus considers Li Cheng Enterprise Co to be Modestly Undervalued.

Key valuation signals for TPE:4426:

  • Days Inventory: 68.68 (15% below median its 10-year median of 80.61)
  • GF Value™: NT$10.88 vs. price of NT$8.26 (24.1% below fair value)
  • GF Score™: 55/100 with 7 warning signs
  • Industry Position: 48.2% below the Manufacturing - Apparel & Accessories median (#251 of 1002)

No single metric tells the full story. See the TPE:4426 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Li Cheng Enterprise Co Business Description

Address Dougong 12th Road, No. 5, Yunlin County, Douliu City, TWN, 640153
Li Cheng Enterprise Co Ltd is mainly engaged in the wholesale and retail of fabrics, garments, and accessories, as well as spinning, weaving, dyeing, and finishing activities. The company operates through a single reporting segment, the knitted fabric dyeing and finishing division, which is mainly engaged in the manufacture and sale of three-layer mesh fabrics. Its product lines include finished fabrics, raw yarn, and other products. Geographically, the company derives maximum revenue from Taiwan, followed by Vietnam, Mainland China, and other countries.
55GF Score

Get the complete analysis for TPE:4426

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

NT$8.26
Price
NT$10.88
GF Value