Eslite Spectrum (ROCO:2926) Inventories, Work In Process: NT$0 Mil (As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

ROCO:2926 Eslite Spectrum Corp ROCO:2926
51 GF Score
Price NT$31.30
GF Value NT$59.25
Valuation Possible Value Trap
! 5 Warning Signs
View Full Analysis

What is Eslite Spectrum Inventories, Work In Process?

Eslite Spectrum ROCO:2926 -2.19% 51 Inventories, Work In Process is NT$0 Mil as of Dec. 2025. GuruFocus rates ROCO:2926 with a GF Score™ of 51/100 and a GF Value™ of NT$59.25 (Possible Value Trap). The stock has 5 warning signs investors should review.

Work in process is the part of a manufacturer's inventory that is in the production process and has not yet been completed and transferred to the finished goods inventory. Eslite Spectrum's work in process for the quarter that ended in Dec. 2025 was NT$0 Mil.

Eslite Spectrum Inventories, Work In Process Historical Data

* Premium members only.

The historical data trend for Eslite Spectrum's Inventories, Work In Process 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.

Eslite Spectrum Inventories, Work In Process Chart

Eslite Spectrum Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Inventories, Work In Process
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00

Eslite Spectrum Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
Inventories, Work In Process 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 0.00 0.00 0.00 0.00 0.00
ROCO:2926
51GF Score
Eslite Spectrum Corp ROCO:2926
Inventories, Work In Process is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Eslite Spectrum Inventories, Work In Process Calculation

That part of a manufacturer's inventory that is in the production process and has not yet been completed and transferred to the finished goods inventory. This account contains the cost of the direct material, direct labor, and factory overhead placed into the products on the factory floor. A manufacturer must disclose in its financial statements the cost of its work-in-process as well as the cost of finished goods and materials on hand.

What does a Inventories, Work In Process of NT$0 Mil mean?
Eslite Spectrum (ROCO:2926) has a Inventories, Work In Process of NT$0 Mil as of Dec. 2025. Work in progress is the portion of inventory containing goods that are unfinished. View historical data on Eslite Spectrum and its competitors.
Is Eslite Spectrum's Inventories, Work In Process too high?
Eslite Spectrum's current Inventories, Work In Process is NT$0 Mil. Overall, Eslite Spectrum has a GF Score™ of 51/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Eslite Spectrum's Inventories, Work In Process compare to DDS and M?
Eslite Spectrum's Inventories, Work In Process of NT$0 Mil can be compared against companies in the Retail - Cyclical industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Inventories, Work In Process for a Retail - Cyclical company?
A good Inventories, Work In Process depends on the Retail - Cyclical industry context. However, Inventories, Work In Process should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Inventories, Work In Process mean?
A high Inventories, Work In Process can signal that a stock is expensive relative to its fundamentals. Work in progress is the portion of inventory containing goods that are unfinished. View historical data on Eslite Spectrum and its competitors. Eslite Spectrum's current Inventories, Work In Process is NT$0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eslite Spectrum stock overvalued right now?
Based on GuruFocus' analysis, Eslite Spectrum (ROCO:2926) is currently considered Possible Value Trap. The stock's GF Value™ is NT$59.25, compared to a current price of NT$31.30 — trading 47.2% below its estimated fair value. The current Inventories, Work In Process is NT$0 Mil. Eslite Spectrum's overall GF Score™ is 51/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Inventories, Work In Process calculated?
Inventories, Work In Process is calculated from a company's financial statements. For Eslite Spectrum (ROCO:2926), the current Inventories, Work In Process is NT$0 Mil 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 Eslite Spectrum (ROCO:2926) Overvalued in 2026?

Based on GuruFocus' analysis, Eslite Spectrum stock appears to be undervalued. The current stock price of NT$31.30 is trading 47.2% below its estimated GF Value™ of NT$59.25. GuruFocus considers Eslite Spectrum to be Possible Value Trap.

Key valuation signals for ROCO:2926:

  • Inventories, Work In Process: NT$0 Mil
  • GF Value™: NT$59.25 vs. price of NT$31.30 (47.2% below fair value)
  • GF Score™: 51/100 with 5 warning signs

No single metric tells the full story. See the ROCO:2926 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Eslite Spectrum Business Description

Address Songde Road, B1, No. 204, Section 3, Xinyi District, Taipei, TWN, 110027
Eslite Spectrum Corp mainly engaged in channels of cultural and creative industry, operation entrustment and management counseling services of department stores, trading and import of appliances and equipment for hotel use, trading and installation of appliances and equipment for kitchen use, import agency and retail of foods, as well as the operation of cafes and restaurants, as well as online retail, operation of logistics and warehousing services and others. The business segments of the company include the Omni-channel development business, Hotel business, and the Hospitality business of which majority of revenue comes from Omni-channel development business. It has presence in Taiwan, Hong Kong, China, and Malaysia. The company generates majority of revenue from Taiwan.
51GF Score

Get the complete analysis for ROCO:2926

Inventories, Work In Process is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$31.30
Price
NT$59.25
GF Value