Top Bright Holding Co (TPE:8499) Days Inventory: 77.01 (As of Dec. 2025) — 16% Below Median


TPE:8499 Top Bright Holding Co Ltd TPE:8499
86 GF Score
Price NT$299.00
GF Value NT$220.65
Valuation Significantly Overvalued
! 5 Warning Signs
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What is Top Bright Holding Co Days Inventory?

Top Bright Holding Co TPE:8499 -8.14% 86 Days Inventory is 77.01 as of Dec. 2025, which is 16% below its 10-year median of 92.18. GuruFocus rates TPE:8499 with a GF Score™ of 86/100 and a GF Value™ of NT$220.65 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 2,414 Hardware companies, Top Bright Holding Co ranks better than 56.63% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Top Bright Holding Co's Average Total Inventories for the three months ended in Dec. 2025 was NT$529 Mil. Top Bright Holding Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$626 Mil. Hence, Top Bright Holding Co's Days Inventory for the three months ended in Dec. 2025 was 77.01.

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

TPE:8499' s Days Inventory Range Over the Past 10 Years
Min: 81.79   Med: 92.18   Max: 98.75
Current: 84.02

During the past 13 years, Top Bright Holding Co's highest Days Inventory was 98.75. The lowest was 81.79. And the median was 92.18.

TPE:8499's Days Inventory is ranked better than
56.63% of 2414 companies
in the Hardware industry
Industry Median: 94.265 vs TPE:8499: 84.02

Top Bright Holding Co's Days Inventory declined from Dec. 2024 (95.24) to Dec. 2025 (77.01).

Inventory Turnover measures how fast the company turns over its inventory within a year. Top Bright Holding Co's Inventory Turnover for the three months ended in Dec. 2025 was 1.18.

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. Top Bright Holding Co's Inventory-to-Revenue for the three months ended in Dec. 2025 was 0.47.


Top Bright Holding Co  (TPE:8499) 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.

Top Bright Holding 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.

Top Bright Holding 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.


Top Bright Holding Co Days Inventory Related Terms


Top Bright Holding Co Days Inventory Historical Data

* Premium members only.

The historical data trend for Top Bright Holding 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.

Top Bright Holding Co Days Inventory Chart

Top Bright Holding 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 96.38 98.75 91.91 83.38 91.01

Top Bright Holding 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 95.24 97.33 77.83 83.75 77.01

TPE:8499 vs APH, GLW: Days Inventory Comparison

For the Electronic Components subindustry, Top Bright Holding 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.


Top Bright Holding Co Days Inventory vs Hardware Industry

For the Hardware industry and Technology sector, Top Bright Holding Co's Days Inventory distribution charts can be found below:

* The bar in red indicates where Top Bright Holding Co's Days Inventory falls into.


TPE:8499
86GF Score
Top Bright Holding Co Ltd TPE:8499
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Top Bright Holding Co Days Inventory Calculation

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

Top Bright Holding 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
=( (288.557 + 522.331) / 2 ) / 1625.996*365
=405.444 / 1625.996*365
=91.01

Top Bright Holding 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
=( (534.82 + 522.331) / 2 ) / 626.342*365 / 4
=528.5755 / 626.342*365 / 4
=77.01

* 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 77.01 mean?
Top Bright Holding Co (TPE:8499) has a Days Inventory of 77.01 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Top Bright Holding Co and its competitors. This is 16% below median its historical median of 92.18. Over the past decade, Top Bright Holding Co's Days Inventory has ranged from 81.79 to 98.75. According to the industry distribution chart, Top Bright Holding Co ranks #1047 out of 2414 companies in the Hardware industry, placing it in the top 43.4%.
Is Top Bright Holding Co's Days Inventory too high?
Top Bright Holding Co's current Days Inventory of 77.01 is 16% below median its 10-year median of 92.18. Over the past 10 years, this metric has ranged from a low of 81.79 to a high of 98.75. The Hardware industry median Days Inventory is 94.27. Top Bright Holding Co's value of 77.01 is 18.3% below this industry median. Based on the distribution chart, Top Bright Holding Co ranks #1047 out of 2414 companies in the Hardware industry, which is above the industry midpoint. Overall, Top Bright Holding Co has a GF Score™ of 86/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Top Bright Holding Co's Days Inventory compare to APH and GLW?
According to the Hardware industry distribution chart, Top Bright Holding Co ranks #1047 out of 2414 companies for Days Inventory. This puts Top Bright Holding Co in the upper half of its industry. The industry median Days Inventory is 94.27. Top Bright Holding Co's value of 77.01 is 18.3% below this benchmark. Historically, Top Bright Holding Co's own Days Inventory has ranged from 81.79 to 98.75 over the past decade. While the company's 10-year median is 92.18 vs. the industry median of 94.27, Top Bright Holding 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 Hardware company?
The median Days Inventory among Hardware companies is 94.27, based on 2,414 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. Top Bright Holding Co's current Days Inventory of 77.01 is 18.3% 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 Top Bright Holding Co and its competitors. For the Hardware industry, the median Days Inventory is 94.27 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Top Bright Holding Co's current Days Inventory is 77.01, which is 16% below median its own 10-year median of 92.18. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Top Bright Holding Co stock overvalued right now?
Based on GuruFocus' analysis, Top Bright Holding Co (TPE:8499) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$220.65, compared to a current price of NT$299.00 — trading 35.5% above its estimated fair value. The current Days Inventory is 77.01, which is 16% below median its 10-year median of 92.18 and 18.3% below the Hardware industry median of 94.27. Top Bright Holding Co's overall GF Score™ is 86/100 with 5 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 Top Bright Holding Co (TPE:8499), the current Days Inventory is 77.01 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 Top Bright Holding Co (TPE:8499) Overvalued in 2026?

Based on GuruFocus' analysis, Top Bright Holding Co stock appears to be overvalued. The current stock price of NT$299.00 is trading 35.5% above its estimated GF Value™ of NT$220.65. GuruFocus considers Top Bright Holding Co to be Significantly Overvalued.

Key valuation signals for TPE:8499:

  • Days Inventory: 77.01 (16% below median its 10-year median of 92.18)
  • GF Value™: NT$220.65 vs. price of NT$299.00 (35.5% above fair value)
  • GF Score™: 86/100 with 5 warning signs
  • Industry Position: 18.3% below the Hardware median (#1047 of 2414)

No single metric tells the full story. See the TPE:8499 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Top Bright Holding Co Business Description

Address 802 West Bay Road, 2nd Floor, The Grand Pavilion Commercial Centre, Grand Cayman, CYM, KY1-1003
Top Bright Holding Co Ltd is a Taiwan-based company engaged in the research, manufacture, and sale of electronic weighing and electronic materials. The company operates through two segments namely Electronic Materials Department and The Scales Department. It generates maximum revenue from the Electronic Material segment. The company's products include Conductive tape, Conductive foam, Conductive film, Insulation Tape, Shock-absorbing sealing material, Thermal interface material, Smart Barcode Scale, Smart weighing instrument, Traceability scale, and others. Geographically, it derives a majority of its revenue from China and also has a presence in Asia, Europe, America, Africa, and Oceania.
86GF Score

Get the complete analysis for TPE:8499

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

NT$299.00
Price
NT$220.65
GF Value