Daxin Materials Co (TPE:5234) Days Inventory: 52.54 (As of Dec. 2025) — 34% Above Median

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TPE:5234 Daxin Materials Co Ltd TPE:5234
83 GF Score
Price NT$376.00
GF Value NT$194.53
Valuation Significantly Overvalued
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What is Daxin Materials Co Days Inventory?

Daxin Materials Co TPE:5234 +3.16% 83 Days Inventory is 52.54 as of Dec. 2025, which is 34% above its 10-year median of 39.12. GuruFocus rates TPE:5234 with a GF Score™ of 83/100 and a GF Value™ of NT$194.53 (Significantly Overvalued). Among 1,541 Chemicals companies, Daxin Materials Co ranks better than 75.67% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Daxin Materials Co's Average Total Inventories for the three months ended in Dec. 2025 was NT$401 Mil. Daxin Materials Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$697 Mil. Hence, Daxin Materials Co's Days Inventory for the three months ended in Dec. 2025 was 52.54.

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

TPE:5234' s Days Inventory Range Over the Past 10 Years
Min: 26.68   Med: 39.12   Max: 52.77
Current: 51.26

During the past 13 years, Daxin Materials Co's highest Days Inventory was 52.77. The lowest was 26.68. And the median was 39.12.

TPE:5234's Days Inventory is ranked better than
75.67% of 1541 companies
in the Chemicals industry
Industry Median: 80.55 vs TPE:5234: 51.26

Daxin Materials Co's Days Inventory increased from Dec. 2024 (48.73) to Dec. 2025 (52.54). It might indicate that Daxin Materials Co's sales slowed down.

Inventory Turnover measures how fast the company turns over its inventory within a year. Daxin Materials Co's Inventory Turnover for the three months ended in Dec. 2025 was 1.74.

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. Daxin Materials Co's Inventory-to-Revenue for the three months ended in Dec. 2025 was 0.34.


Daxin Materials Co  (TPE:5234) 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.

Daxin Materials 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.

Daxin Materials 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.


Daxin Materials Co Days Inventory Related Terms


Daxin Materials Co Days Inventory Historical Data

* Premium members only.

The historical data trend for Daxin Materials 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.

Daxin Materials Co Days Inventory Chart

Daxin Materials 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 40.36 49.75 46.04 50.38 52.77

Daxin Materials 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 48.73 53.07 49.94 48.17 52.54

TPE:5234 vs LIN, SHW, ECL: Days Inventory Comparison

For the Specialty Chemicals subindustry, Daxin Materials 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.


Daxin Materials Co Days Inventory vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Daxin Materials Co's Days Inventory distribution charts can be found below:

* The bar in red indicates where Daxin Materials Co's Days Inventory falls into.


TPE:5234
83GF Score
Daxin Materials Co Ltd TPE:5234
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Daxin Materials Co Days Inventory Calculation

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

Daxin Materials 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
=( (379.599 + 415.716) / 2 ) / 2750.283*365
=397.6575 / 2750.283*365
=52.77

Daxin Materials 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
=( (386.694 + 415.716) / 2 ) / 696.802*365 / 4
=401.205 / 696.802*365 / 4
=52.54

* 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 52.54 mean?
Daxin Materials Co (TPE:5234) has a Days Inventory of 52.54 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Daxin Materials Co and its competitors. This is 34% above median its historical median of 39.12. Over the past decade, Daxin Materials Co's Days Inventory has ranged from 26.68 to 52.77. According to the industry distribution chart, Daxin Materials Co ranks #375 out of 1541 companies in the Chemicals industry, placing it in the top 24.3%.
Is Daxin Materials Co's Days Inventory too high?
Daxin Materials Co's current Days Inventory of 52.54 is 34% above median its 10-year median of 39.12. Over the past 10 years, this metric has ranged from a low of 26.68 to a high of 52.77. The Chemicals industry median Days Inventory is 80.55. Daxin Materials Co's value of 52.54 is 34.8% below this industry median. Based on the distribution chart, Daxin Materials Co ranks #375 out of 1541 companies in the Chemicals industry, which is in the top quartile — a strong position relative to peers. Overall, Daxin Materials Co has a GF Score™ of 83/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Daxin Materials Co's Days Inventory compare to LIN and SHW?
According to the Chemicals industry distribution chart, Daxin Materials Co ranks #375 out of 1541 companies for Days Inventory. This places Daxin Materials Co in the top 24% of its industry — outperforming the majority of peers. The industry median Days Inventory is 80.55. Daxin Materials Co's value of 52.54 is 34.8% below this benchmark. Historically, Daxin Materials Co's own Days Inventory has ranged from 26.68 to 52.77 over the past decade. While the company's 10-year median is 39.12 vs. the industry median of 80.55, Daxin Materials 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 Chemicals company?
The median Days Inventory among Chemicals companies is 80.55, based on 1,541 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. Daxin Materials Co's current Days Inventory of 52.54 is 34.8% 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 Daxin Materials Co and its competitors. For the Chemicals industry, the median Days Inventory is 80.55 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Daxin Materials Co's current Days Inventory is 52.54, which is 34% above median its own 10-year median of 39.12. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Daxin Materials Co stock overvalued right now?
Based on GuruFocus' analysis, Daxin Materials Co (TPE:5234) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$194.53, compared to a current price of NT$376.00 — trading 93.3% above its estimated fair value. The current Days Inventory is 52.54, which is 34% above median its 10-year median of 39.12 and 34.8% below the Chemicals industry median of 80.55. Daxin Materials Co's overall GF Score™ is 83/100. 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 Daxin Materials Co (TPE:5234), the current Days Inventory is 52.54 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 Daxin Materials Co (TPE:5234) Overvalued in 2026?

Based on GuruFocus' analysis, Daxin Materials Co stock appears to be overvalued. The current stock price of NT$376.00 is trading 93.3% above its estimated GF Value™ of NT$194.53. GuruFocus considers Daxin Materials Co to be Significantly Overvalued.

Key valuation signals for TPE:5234:

  • Days Inventory: 52.54 (34% above median its 10-year median of 39.12)
  • GF Value™: NT$194.53 vs. price of NT$376.00 (93.3% above fair value)
  • GF Score™: 83/100
  • Industry Position: 34.8% below the Chemicals median (#375 of 1541)

No single metric tells the full story. See the TPE:5234 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Daxin Materials Co Business Description

Address Number 15, Keyuan 1st Road, Central Taiwan Science Park, Taichung City, TWN, 407733
Daxin Materials Co Ltd is engaged in the research, design, manufacture, and sale of semiconductors and display-related fine chemicals. Its product portfolio consists of Semiconductor Materials which includes Laser Release Layer, Photosensitive Dielectric/Pass, High-Purity Specialty Chemical, and High-Purity Specialty Chemical; Display Materials include LCD materials, and touch panels materials; Key Raw Materials include functional monomer, and Specialty Polymer; and Instrument analysis includes analytical equipment. Geographically, it operates in Taiwan, China, and others, with Taiwan generating the majority of the revenue.
83GF Score

Get the complete analysis for TPE:5234

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

NT$376.00
Price
NT$194.53
GF Value