FOS Capital (ASX:FOS) Inventory-to-Revenue: 0.53 (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.

ASX:FOS FOS Capital Ltd ASX:FOS
21 GF Score
Price A$0.12
GF Value A$0.25
Valuation Significantly Undervalued
! 5 Warning Signs
View Full Analysis

What is FOS Capital Inventory-to-Revenue?

FOS Capital ASX:FOS 21 Inventory-to-Revenue is 0.53 as of Dec. 2025. GuruFocus rates ASX:FOS with a GF Score™ of 21/100 and a GF Value™ of A$0.25 (Significantly Undervalued). The stock has 5 warning signs investors should review.

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. FOS Capital's Average Total Inventories for the quarter that ended in Dec. 2025 was A$6.58 Mil. FOS Capital's Revenue for the six months ended in Dec. 2025 was A$12.37 Mil. FOS Capital's Inventory-to-Revenue for the quarter that ended in Dec. 2025 was 0.53.

FOS Capital's Inventory-to-Revenue for the quarter that ended in Dec. 2025 increased from Jun. 2025 (0.53) to Jun. 2025 (0.53)

An increase in Inventory-to-Revenue from one quarter to the next indicates that one of the following is happening:

1. investment in inventory is growing more rapidly than revenue
2. revenue are dropping
No matter which situation is causing the problem, an increase in the Inventory-to-Revenue may signal an oncoming cash flow problem.

Days Inventory indicates the number of days of goods in sales that a company has in the inventory. FOS Capital's Days Inventory for the six months ended in Dec. 2025 was 173.47.

Inventory Turnover measures how fast the company turns over its inventory within a year. FOS Capital's Inventory Turnover for the quarter that ended in Dec. 2025 was 1.05.


FOS Capital  (ASX:FOS) Inventory-to-Revenue Explanation

An increase in Inventory-to-Revenue from one quarter to the next indicates that one of the following is happening:

1. investment in inventory is growing more rapidly than revenue
2. revenue are dropping
No matter which situation is causing the problem, an increase in the Inventory-to-Revenue may signal an oncoming cash flow problem.

Likewise, a decrease in the Inventory-to-Revenue from one quarter to next indicates that one of these is occurring:

1. investment in inventory is shrinking in relation to revenue
2. revenue are increasing
No matter which situation is causing the reduction in the Inventory-to-Revenue, either one suggests that business's inventory levels and its cash flow are effectively managed.

More Related Terms:

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

FOS Capital's Days Inventory for the six months ended in Dec. 2025 is calculated as:

Days Inventory=Average Total Inventories (Q: Dec. 2025 )/Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=6.5795/6.922*365 / 2
=173.47

2. Inventory Turnover measures how fast the company turns over its inventory within a year.

FOS Capital's Inventory Turnover for the quarter that ended in Dec. 2025 is calculated as

Inventory Turnover=Cost of Goods Sold (Q: Dec. 2025 ) / Average Total Inventories (Q: Dec. 2025 )
=6.922 / 6.5795
=1.05

* 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.


FOS Capital Inventory-to-Revenue Related Terms


FOS Capital Inventory-to-Revenue Historical Data

* Premium members only.

The historical data trend for FOS Capital's Inventory-to-Revenue 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.

FOS Capital Inventory-to-Revenue Chart

FOS Capital Annual Data
Trend Jun21 Jun22 Jun23 Jun24 Jun25
Inventory-to-Revenue
0.30 0.23 0.24 0.21 0.24

FOS Capital Semi-Annual Data
Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Inventory-to-Revenue Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only 0.51 0.40 0.41 0.53 0.53

ASX:FOS vs VRT, BE, HUBB: Inventory-to-Revenue Comparison

For the Electrical Equipment & Parts subindustry, FOS Capital's Inventory-to-Revenue, along with its competitors' market caps and Inventory-to-Revenue 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.


FOS Capital Inventory-to-Revenue vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, FOS Capital's Inventory-to-Revenue distribution charts can be found below:

* The bar in red indicates where FOS Capital's Inventory-to-Revenue falls into.


ASX:FOS
21GF Score
FOS Capital Ltd ASX:FOS
Inventory-to-Revenue is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

FOS Capital Inventory-to-Revenue Calculation

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.

FOS Capital's Inventory-to-Revenue for the fiscal year that ended in Jun. 2025 is calculated as

Inventory-to-Revenue (A: Jun. 2025 )
=Average Total Inventories / Revenue
=( (Total Inventories (A: Jun. 2024 ) + Total Inventories (A: Jun. 2025 )) / count ) / Revenue (A: Jun. 2025 )
=( (5.902 + 6.301) / 2 ) / 25.494
=6.1015 / 25.494
=0.24

FOS Capital's Inventory-to-Revenue for the quarter that ended in Dec. 2025 is calculated as

Inventory-to-Revenue (Q: Dec. 2025 )
=Average Total Inventories / Revenue
=( (Total Inventories (Q: Jun. 2025 ) + Total Inventories (Q: Dec. 2025 )) / count ) / Revenue (Q: Dec. 2025 )
=( (6.301 + 6.858) / 2 ) / 12.37
=6.5795 / 12.37
=0.53

* 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 Inventory-to-Revenue →
What does a Inventory-to-Revenue of 0.53 mean?
FOS Capital (ASX:FOS) has a Inventory-to-Revenue of 0.53 as of Dec. 2025. Inventory-to-Sales ratio is the total inventories divided by total sales. View historical data on FOS Capital and its competitors.
Is FOS Capital's Inventory-to-Revenue too high?
FOS Capital's current Inventory-to-Revenue is 0.53. Overall, FOS Capital has a GF Score™ of 21/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does FOS Capital's Inventory-to-Revenue compare to VRT and BE?
FOS Capital's Inventory-to-Revenue of 0.53 can be compared against companies in the Industrial Products industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Inventory-to-Revenue for an Industrial Products company?
A good Inventory-to-Revenue depends on the Industrial Products industry context. However, Inventory-to-Revenue 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 Inventory-to-Revenue mean?
A high Inventory-to-Revenue can signal that a stock is expensive relative to its fundamentals. Inventory-to-Sales ratio is the total inventories divided by total sales. View historical data on FOS Capital and its competitors. FOS Capital's current Inventory-to-Revenue is 0.53. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is FOS Capital stock overvalued right now?
Based on GuruFocus' analysis, FOS Capital (ASX:FOS) is currently considered Significantly Undervalued. The stock's GF Value™ is A$0.25, compared to a current price of A$0.12 — trading 52% below its estimated fair value. The current Inventory-to-Revenue is 0.53. FOS Capital's overall GF Score™ is 21/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Inventory-to-Revenue calculated?
Inventory-to-Revenue is calculated from a company's financial statements. For FOS Capital (ASX:FOS), the current Inventory-to-Revenue is 0.53 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 FOS Capital (ASX:FOS) Overvalued in 2026?

Based on GuruFocus' analysis, FOS Capital stock appears to be undervalued. The current stock price of A$0.12 is trading 52% below its estimated GF Value™ of A$0.25. GuruFocus considers FOS Capital to be Significantly Undervalued.

Key valuation signals for ASX:FOS:

  • Inventory-to-Revenue: 0.53
  • GF Value™: A$0.25 vs. price of A$0.12 (52% below fair value)
  • GF Score™: 21/100 with 5 warning signs

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


FOS Capital Business Description

Address Rose Street, Unit 3B/41, Richmond, Melbourne, VIC, AUS, 3121
FOS Capital Ltd is engaged in the manufacturing of a full range of commercial luminaires, outdoor fittings, and linear extruded lighting, and the distribution of a complete range of commercial and architectural lighting solutions. The company is organised into two operating segments based on geographical locations, Australia and New Zealand. The majority of its revenue is generated from Australia.
21GF Score

Get the complete analysis for ASX:FOS

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

A$0.12
Price
A$0.25
GF Value