Pou ChenTPE:9904 84 Days Inventory is 89.03 as of Dec. 2025, which is 4% below its 10-year median of 92.95. GuruFocus rates TPE:9904 with a GF Score™ of 84/100 and a GF Value™ of NT$30.88 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 1,002 Manufacturing - Apparel & Accessories companies, Pou Chen ranks better than 67.47% on this metric.
Days Inventory is also known as Days Sales of Inventory (DSI). Pou Chen's Average Total Inventories for the
three
months ended in Dec. 2025 was NT$47,137 Mil. Pou Chen's Cost of Goods Sold for the
three
months ended in Dec. 2025 was NT$48,311 Mil.
Hence, Pou Chen's Days Inventory for the
three
months ended in Dec. 2025 was 89.03.
The historical rank and industry rank for Pou Chen's Days Inventory or its related term are showing as below:
TPE:9904'
s Days Inventory Range Over the Past 10 Years
Min: 81.98 Med: 92.95 Max: 110.24
Current: 90.12
During the past 13 years, Pou Chen's highest Days Inventory was 110.24. The lowest was 81.98. And the median was 92.95.
TPE:9904's Days Inventory is ranked better than 67.47% of 1002
companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 132.61
vs TPE:9904: 90.12
Pou Chen's Days Inventory
increased
from Dec. 2024 (87.42) to Dec. 2025 (89.03).
It might indicate that Pou Chen's sales slowed down.
Inventory Turnover measures how fast the company turns over its inventory within a year.
Pou Chen's Inventory Turnover for the
three
months ended in Dec. 2025 was 1.02.
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.
Pou Chen's Inventory-to-Revenue for the
three
months ended in Dec. 2025 was 0.75.
Pou Chen (TPE:9904) 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.
Pou Chen'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.
Pou Chen'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.
Pou Chen Days Inventory Related Terms
Pou Chen Days Inventory Historical Data
* Premium members only.
The historical data trend for Pou Chen'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:9904 vs NKE, DECK, ONON: Days Inventory Comparison
For the Footwear & Accessories subindustry, Pou Chen'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.
Pou Chen Days Inventory vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Pou Chen's Days Inventory distribution charts can be found below:
* The bar in red indicates where Pou Chen'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.
Pou Chen (TPE:9904) has a Days Inventory of 89.03 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Pou Chen and its competitors. This is near median its historical median of 92.95. Over the past decade, Pou Chen's Days Inventory has ranged from 81.98 to 110.24. According to the industry distribution chart, Pou Chen ranks #326 out of 1002 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 32.5%.
Is Pou Chen's Days Inventory too high?
Pou Chen's current Days Inventory of 89.03 is near median its 10-year median of 92.95. Over the past 10 years, this metric has ranged from a low of 81.98 to a high of 110.24. The Manufacturing - Apparel & Accessories industry median Days Inventory is 132.61. Pou Chen's value of 89.03 is 32.9% below this industry median. Based on the distribution chart, Pou Chen ranks #326 out of 1002 companies in the Manufacturing - Apparel & Accessories industry, which is above the industry midpoint. Overall, Pou Chen has a GF Score™ of 84/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Pou Chen's Days Inventory compare to NKE and DECK?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Pou Chen ranks #326 out of 1002 companies for Days Inventory. This puts Pou Chen in the upper half of its industry. The industry median Days Inventory is 132.61. Pou Chen's value of 89.03 is 32.9% below this benchmark. Historically, Pou Chen's own Days Inventory has ranged from 81.98 to 110.24 over the past decade. While the company's 10-year median is 92.95 vs. the industry median of 132.61, Pou Chen 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 132.61, 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. Pou Chen's current Days Inventory of 89.03 is 32.9% 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 Pou Chen and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Days Inventory is 132.61 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Pou Chen's current Days Inventory is 89.03, which is near median its own 10-year median of 92.95. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pou Chen stock overvalued right now?
Based on GuruFocus' analysis, Pou Chen (TPE:9904) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$30.88, compared to a current price of NT$24.35 — trading 21.1% below its estimated fair value. The current Days Inventory is 89.03, which is near median its 10-year median of 92.95 and 32.9% below the Manufacturing - Apparel & Accessories industry median of 132.61. Pou Chen's overall GF Score™ is 84/100 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 Pou Chen (TPE:9904), the current Days Inventory is 89.03 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 Pou Chen (TPE:9904) Overvalued in 2026?
Based on GuruFocus' analysis, Pou Chen stock appears to be undervalued.
The current stock price of NT$24.35 is trading 21.1% below its estimated GF Value™ of NT$30.88.
GuruFocus considers Pou Chen to be Modestly Undervalued.
Key valuation signals for TPE:9904:
Days Inventory: 89.03 (near median its 10-year median of 92.95)
GF Value™: NT$30.88 vs. price of NT$24.35 (21.1% below fair value)
Industry Position: 32.9% below the Manufacturing - Apparel & Accessories median (#326 of 1002)
No single metric tells the full story. See the TPE:9904 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Pou Chen Corp the manufacture and sale of various kinds of shoes and the import and export of related products and materials. The company invests in and other footwear-related companies.
84GF Score
Get the complete analysis for TPE:9904
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