New Palace International Co (TPE:8940) Days Inventory: 32.25 (As of Dec. 2025) — 28% Below Median


TPE:8940 New Palace International Co Ltd TPE:8940
72 GF Score
Price NT$16.80
GF Value NT$25.32
Valuation Possible Value Trap
! 4 Warning Signs
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What is New Palace International Co Days Inventory?

New Palace International Co TPE:8940 +1.20% 72 Days Inventory is 32.25 as of Dec. 2025, which is 28% below its 10-year median of 45.05. GuruFocus rates TPE:8940 with a GF Score™ of 72/100 and a GF Value™ of NT$25.32 (Possible Value Trap). The stock has 4 warning signs investors should review. Among 343 Restaurants companies, New Palace International Co ranks worse than 80.17% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). New Palace International Co's Average Total Inventories for the three months ended in Dec. 2025 was NT$82 Mil. New Palace International Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$231 Mil. Hence, New Palace International Co's Days Inventory for the three months ended in Dec. 2025 was 32.25.

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

TPE:8940' s Days Inventory Range Over the Past 10 Years
Min: 36.84   Med: 45.05   Max: 57.37
Current: 36.84

During the past 13 years, New Palace International Co's highest Days Inventory was 57.37. The lowest was 36.84. And the median was 45.05.

TPE:8940's Days Inventory is ranked worse than
80.17% of 343 companies
in the Restaurants industry
Industry Median: 15.65 vs TPE:8940: 36.84

New Palace International Co's Days Inventory declined from Dec. 2024 (42.28) to Dec. 2025 (32.25).

Inventory Turnover measures how fast the company turns over its inventory within a year. New Palace International Co's Inventory Turnover for the three months ended in Dec. 2025 was 2.83.

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. New Palace International Co's Inventory-to-Revenue for the three months ended in Dec. 2025 was 0.17.


New Palace International Co  (TPE:8940) 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.

New Palace International 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.

New Palace International 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.


New Palace International Co Days Inventory Related Terms


New Palace International Co Days Inventory Historical Data

* Premium members only.

The historical data trend for New Palace International 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.

New Palace International Co Days Inventory Chart

New Palace International 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 52.09 57.37 53.19 49.54 47.38

New Palace International 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 42.28 31.09 37.64 39.59 32.25

TPE:8940 vs MCD, SBUX, YUM: Days Inventory Comparison

For the Restaurants subindustry, New Palace International 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.


New Palace International Co Days Inventory vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, New Palace International Co's Days Inventory distribution charts can be found below:

* The bar in red indicates where New Palace International Co's Days Inventory falls into.


TPE:8940
72GF Score
New Palace International Co Ltd TPE:8940
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
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New Palace International Co Days Inventory Calculation

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

New Palace International 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
=( (107.476 + 102.301) / 2 ) / 808.032*365
=104.8885 / 808.032*365
=47.38

New Palace International 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
=( (61.058 + 102.301) / 2 ) / 231.083*365 / 4
=81.6795 / 231.083*365 / 4
=32.25

* 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 32.25 mean?
New Palace International Co (TPE:8940) has a Days Inventory of 32.25 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on New Palace International Co and its competitors. This is 28% below median its historical median of 45.05. Over the past decade, New Palace International Co's Days Inventory has ranged from 36.84 to 57.37. According to the industry distribution chart, New Palace International Co ranks #275 out of 343 companies in the Restaurants industry, placing it in the top 80.2%.
Is New Palace International Co's Days Inventory too high?
New Palace International Co's current Days Inventory of 32.25 is 28% below median its 10-year median of 45.05. Over the past 10 years, this metric has ranged from a low of 36.84 to a high of 57.37. The Restaurants industry median Days Inventory is 15.65. New Palace International Co's value of 32.25 is 106.1% above this industry median. Based on the distribution chart, New Palace International Co ranks #275 out of 343 companies in the Restaurants industry, which is in the bottom quartile relative to peers. Overall, New Palace International Co has a GF Score™ of 72/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does New Palace International Co's Days Inventory compare to MCD and SBUX?
According to the Restaurants industry distribution chart, New Palace International Co ranks #275 out of 343 companies for Days Inventory. This places New Palace International Co in the lower half of its industry. The industry median Days Inventory is 15.65. New Palace International Co's value of 32.25 is 106.1% above this benchmark. Historically, New Palace International Co's own Days Inventory has ranged from 36.84 to 57.37 over the past decade. While the company's 10-year median is 45.05 vs. the industry median of 15.65, New Palace International Co 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 Restaurants company?
The median Days Inventory among Restaurants companies is 15.65, based on 343 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. New Palace International Co's current Days Inventory of 32.25 is 106.1% 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 New Palace International Co and its competitors. For the Restaurants industry, the median Days Inventory is 15.65 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. New Palace International Co's current Days Inventory is 32.25, which is 28% below median its own 10-year median of 45.05. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is New Palace International Co stock overvalued right now?
Based on GuruFocus' analysis, New Palace International Co (TPE:8940) is currently considered Possible Value Trap. The stock's GF Value™ is NT$25.32, compared to a current price of NT$16.80 — trading 33.6% below its estimated fair value. The current Days Inventory is 32.25, which is 28% below median its 10-year median of 45.05 and 106.1% above the Restaurants industry median of 15.65. New Palace International Co's overall GF Score™ is 72/100 with 4 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 New Palace International Co (TPE:8940), the current Days Inventory is 32.25 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 New Palace International Co (TPE:8940) Overvalued in 2026?

Based on GuruFocus' analysis, New Palace International Co stock appears to be undervalued. The current stock price of NT$16.80 is trading 33.6% below its estimated GF Value™ of NT$25.32. GuruFocus considers New Palace International Co to be Possible Value Trap.

Key valuation signals for TPE:8940:

  • Days Inventory: 32.25 (28% below median its 10-year median of 45.05)
  • GF Value™: NT$25.32 vs. price of NT$16.80 (33.6% below fair value)
  • GF Score™: 72/100 with 4 warning signs
  • Industry Position: 106.1% above the Restaurants median (#275 of 343)

No single metric tells the full story. See the TPE:8940 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


New Palace International Co Business Description

Address No. 456, Hanxi East Road, Section 1, East District, Taichang, TWN, 401
New Palace International Co Ltd is a Taiwan-based company engaged in the catering industry. Its products and services include the provision of traditional catering services, banquets, and buffets. The company generates the majority of its revenue from Chinese banquet catering, and a small portion of revenue is derived from Other catering services.
72GF Score

Get the complete analysis for TPE:8940

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

NT$16.80
Price
NT$25.32
GF Value