GURUFOCUS.COM » STOCK LIST » Consumer Cyclical » Restaurants » Gourmet Master Co Ltd (TPE:2723) » Definitions » Inventory-to-Revenue

Gourmet Master Co (TPE:2723) Inventory-to-Revenue : 0.19 (As of Mar. 2024)


View and export this data going back to 2010. Start your Free Trial

What is Gourmet Master Co Inventory-to-Revenue?

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. Gourmet Master Co's Average Total Inventories for the quarter that ended in Mar. 2024 was NT$858 Mil. Gourmet Master Co's Revenue for the three months ended in Mar. 2024 was NT$4,648 Mil. Gourmet Master Co's Inventory-to-Revenue for the quarter that ended in Mar. 2024 was 0.19.

Gourmet Master Co's Inventory-to-Revenue for the quarter that ended in Mar. 2024 declined from Dec. 2023 (0.19) to Dec. 2023 (0.19)

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.

Days Inventory indicates the number of days of goods in sales that a company has in the inventory. Gourmet Master Co's Days Inventory for the three months ended in Mar. 2024 was 41.99.

Inventory Turnover measures how fast the company turns over its inventory within a year. Gourmet Master Co's Inventory Turnover for the quarter that ended in Mar. 2024 was 2.17.


Gourmet Master Co Inventory-to-Revenue Historical Data

The historical data trend for Gourmet Master Co'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.

* Premium members only.

Gourmet Master Co Inventory-to-Revenue Chart

Gourmet Master Co Annual Data
Trend Dec14 Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23
Inventory-to-Revenue
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.03 0.04 0.04 0.04 0.04

Gourmet Master Co Quarterly Data
Jun19 Sep19 Dec19 Mar20 Jun20 Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24
Inventory-to-Revenue 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 0.17 0.17 0.18 0.19 0.19

Competitive Comparison of Gourmet Master Co's Inventory-to-Revenue

For the Restaurants subindustry, Gourmet Master Co'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.


Gourmet Master Co's Inventory-to-Revenue Distribution in the Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Gourmet Master Co's Inventory-to-Revenue distribution charts can be found below:

* The bar in red indicates where Gourmet Master Co's Inventory-to-Revenue falls into.



Gourmet Master Co 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.

Gourmet Master Co's Inventory-to-Revenue for the fiscal year that ended in Dec. 2023 is calculated as

Inventory-to-Revenue (A: Dec. 2023 )
=Average Total Inventories / Revenue
=( (Total Inventories (A: Dec. 2022 ) + Total Inventories (A: Dec. 2023 )) / count ) / Revenue (A: Dec. 2023 )
=( (935.525 + 862.613) / 2 ) / 20423.522
=899.069 / 20423.522
=0.04

Gourmet Master Co's Inventory-to-Revenue for the quarter that ended in Mar. 2024 is calculated as

Inventory-to-Revenue (Q: Mar. 2024 )
=Average Total Inventories / Revenue
=( (Total Inventories (Q: Dec. 2023 ) + Total Inventories (Q: Mar. 2024 )) / count ) / Revenue (Q: Mar. 2024 )
=( (862.613 + 852.654) / 2 ) / 4647.912
=857.6335 / 4647.912
=0.18

* 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.


Gourmet Master Co  (TPE:2723) 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.

Gourmet Master Co's Days Inventory for the three months ended in Mar. 2024 is calculated as:

Days Inventory=Average Total Inventories (Q: Mar. 2024 )/Cost of Goods Sold (Q: Mar. 2024 )*Days in Period
=857.6335/1863.883*365 / 4
=41.99

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

Gourmet Master Co's Inventory Turnover for the quarter that ended in Mar. 2024 is calculated as

Inventory Turnover=Cost of Goods Sold (Q: Mar. 2024 ) / Average Total Inventories (Q: Mar. 2024 )
=1863.883 / 857.6335
=2.17

* 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.


Gourmet Master Co Inventory-to-Revenue Related Terms

Thank you for viewing the detailed overview of Gourmet Master Co's Inventory-to-Revenue provided by GuruFocus.com. Please click on the following links to see related term pages.


Gourmet Master Co (TPE:2723) Business Description

Traded in Other Exchanges
N/A
Address
No. 35, 23rd, Nantun District, Taichung, TWN
Gourmet Master Co Ltd operates a chain of cafe stores under the brand 85 Degrees Daily Cafe. Its branch footprints spread across the urban areas of Taiwan, Mainland China, and Hong Kong. The company also owns a few stores in the United States and Australia. The company is mainly engaged in the production and distribution of beverages, including coffee, tea, milk tea, and cold drinks, as well as bakery products such as cakes, bread, and Western-style desserts. Gourmet Master also engages in the retailing of packaged desserts, instant coffee, imported coffee beans, and gift boxes, as well as wholesale bakery machinery.

Gourmet Master Co (TPE:2723) Headlines

No Headlines