Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
L & K Engineering CoTPE:6139 -3.02%86 Days Inventory is 3.21 as of Dec. 2025, which is 72% below its 10-year median of 11.39. GuruFocus rates TPE:6139 with a GF Score™ of 86/100 and a GF Value™ of NT$699.61 (Modestly Overvalued). The stock has 6 warning signs investors should review. Among 1,488 Construction companies, L & K Engineering Co ranks better than 86.69% on this metric.
The historical rank and industry rank for L & K Engineering Co's Days Inventory or its related term are showing as below:
TPE:6139'
s Days Inventory Range Over the Past 10 Years
Min: 2.87 Med: 11.39 Max: 146.04
Current: 4.27
During the past 13 years, L & K Engineering Co's highest Days Inventory was 146.04. The lowest was 2.87. And the median was 11.39.
TPE:6139's Days Inventory is ranked better than 86.69% of 1488
companies
in the Construction industry
Industry Median: 49.76
vs TPE:6139: 4.27
L & K Engineering Co's Days Inventory
declined
from Dec. 2024 (7.80) to Dec. 2025 (3.21).
Inventory Turnover measures how fast the company turns over its inventory within a year.
L & K Engineering Co's Inventory Turnover for the
three
months ended in Dec. 2025 was 28.45.
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.
L & K Engineering Co's Inventory-to-Revenue for the
three
months ended in Dec. 2025 was 0.03.
L & K Engineering Co (TPE:6139) 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.
L & K Engineering 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.
L & K Engineering 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.
L & K Engineering Co Days Inventory Related Terms
L & K Engineering Co Days Inventory Historical Data
* Premium members only.
The historical data trend for L & K Engineering 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.
TPE:6139 vs PWR, FIX, EME: Days Inventory Comparison
For the Engineering & Construction subindustry, L & K Engineering 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.
L & K Engineering Co Days Inventory vs Construction Industry
For the Construction industry and Industrials sector, L & K Engineering Co's Days Inventory distribution charts can be found below:
* The bar in red indicates where L & K Engineering Co'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.
L & K Engineering Co (TPE:6139) has a Days Inventory of 3.21 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on L & K Engineering Co and its competitors. This is 72% below median its historical median of 11.39. Over the past decade, L & K Engineering Co's Days Inventory has ranged from 2.87 to 146.04. According to the industry distribution chart, L & K Engineering Co ranks #198 out of 1488 companies in the Construction industry, placing it in the top 13.3%.
Is L & K Engineering Co's Days Inventory too high?
L & K Engineering Co's current Days Inventory of 3.21 is 72% below median its 10-year median of 11.39. Over the past 10 years, this metric has ranged from a low of 2.87 to a high of 146.04. The Construction industry median Days Inventory is 49.76. L & K Engineering Co's value of 3.21 is 93.5% below this industry median. Based on the distribution chart, L & K Engineering Co ranks #198 out of 1488 companies in the Construction industry, which is in the top quartile — a strong position relative to peers. Overall, L & K Engineering Co has a GF Score™ of 86/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does L & K Engineering Co's Days Inventory compare to PWR and FIX?
According to the Construction industry distribution chart, L & K Engineering Co ranks #198 out of 1488 companies for Days Inventory. This places L & K Engineering Co in the top 13% of its industry — outperforming the majority of peers. The industry median Days Inventory is 49.76. L & K Engineering Co's value of 3.21 is 93.5% below this benchmark. Historically, L & K Engineering Co's own Days Inventory has ranged from 2.87 to 146.04 over the past decade. While the company's 10-year median is 11.39 vs. the industry median of 49.76, L & K Engineering 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 Construction company?
The median Days Inventory among Construction companies is 49.76, based on 1,488 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. L & K Engineering Co's current Days Inventory of 3.21 is 93.5% 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 L & K Engineering Co and its competitors. For the Construction industry, the median Days Inventory is 49.76 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. L & K Engineering Co's current Days Inventory is 3.21, which is 72% below median its own 10-year median of 11.39. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is L & K Engineering Co stock overvalued right now?
Based on GuruFocus' analysis, L & K Engineering Co (TPE:6139) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$699.61, compared to a current price of NT$868.00 — trading 24.1% above its estimated fair value. The current Days Inventory is 3.21, which is 72% below median its 10-year median of 11.39 and 93.5% below the Construction industry median of 49.76. L & K Engineering Co's overall GF Score™ is 86/100 with 6 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 L & K Engineering Co (TPE:6139), the current Days Inventory is 3.21 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 L & K Engineering Co (TPE:6139) Overvalued in 2026?
Based on GuruFocus' analysis, L & K Engineering Co stock appears to be overvalued.
The current stock price of NT$868.00 is trading 24.1% above its estimated GF Value™ of NT$699.61.
GuruFocus considers L & K Engineering Co to be Modestly Overvalued.
Key valuation signals for TPE:6139:
Days Inventory: 3.21 (72% below median its 10-year median of 11.39)
GF Value™: NT$699.61 vs. price of NT$868.00 (24.1% above fair value)
Industry Position: 93.5% below the Construction median (#198 of 1488)
No single metric tells the full story. See the TPE:6139 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
L & K Engineering Co Ltd is a Taiwan-based professional engineering company that provides fully integrated turnkey engineering services for cleanroom construction projects, process utility systems, electrical and mechanical engineering, and other associated engineering projects. The main business includes design and manufacture of hospitals, pharmaceutical and biochemically sterile rooms, electronics clean room, related mechanical and electrical peripherals, and manufacturing process pipelines, especially turnkey engineering services.
86GF Score
Get the complete analysis for TPE:6139
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:6139 has been successfully added to your 
