APPCF (APAC Resources) Inventory Turnover: 3.47 (As of Dec. 2025)

What is APAC Resources Inventory Turnover?

APAC Resources APPCF 39 Inventory Turnover is 3.47 as of Dec. 2025. GuruFocus rates APPCF with a GF Score™ of 39/100 and a GF Value™ of $0.21 (Modestly Undervalued). The stock has 7 warning signs investors should review.

Inventory Turnover measures how fast the company turns over its inventory within a year. It is calculated as Cost of Goods Sold divided by Total Inventories. APAC Resources's Cost of Goods Sold for the six months ended in Dec. 2025 was $54.39 Mil. APAC Resources's Average Total Inventories for the quarter that ended in Dec. 2025 was $15.68 Mil. APAC Resources's Inventory Turnover for the quarter that ended in Dec. 2025 was 3.47.

Days Inventory indicates the number of days of goods in sales that a company has in the inventory. APAC Resources's Days Inventory for the six months ended in Dec. 2025 was 52.62.

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. APAC Resources's Inventory-to-Revenue for the quarter that ended in Dec. 2025 was 0.26.

APAC Resources (OTCPK:APPCF) Inventory Turnover Explanation

Inventory Turnover measures how fast the company turns over its inventory within a year. A higher Inventory Turnover means the company has light inventory. Therefore the company spends less money on storage, write downs, and obsolete inventory. If the inventory is too light, it may affect sales because the company may not have enough to meet demand.

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

APAC Resources'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
	=	15.6815	/	54.385	*	365 / 2
	=	52.62

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.

APAC Resources's Inventory to Revenue for the quarter that ended in Dec. 2025 is calculated as

Inventory-to-Revenue	=	Average Total Inventories (Q: Dec. 2025 )	/	Revenue (Q: Dec. 2025 )
	=	15.6815	/	59.995
	=	0.26

* 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

Usually retailers pile up their inventories at holiday seasons to meet the stronger demand. Therefore, the inventory of a particular quarter of a year should not be used to calculate Inventory Turnover. An average inventory is a better indication.

APAC Resources Inventory Turnover Related Terms

APAC Resources Inventory Turnover Historical Data

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The historical data trend for APAC Resources's Inventory Turnover can be seen below:

APAC Resources Inventory Turnover Chart

APAC Resources Annual Data

Trend

Jun16

Jun17

Jun18

Jun19

Jun20

Jun21

Jun22

Jun23

Jun24

Jun25

Inventory Turnover

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6.50

4.29

2.15

6.20

2.40

APAC Resources Semi-Annual Data
	Jun16	Dec16	Jun17	Dec17	Jun18	Dec18	Jun19	Dec19	Jun20	Dec20	Jun21	Dec21	Jun22	Dec22	Jun23	Dec23	Jun24	Dec24	Jun25	Dec25
Inventory Turnover	Get a 7-Day Free Trial															5.83	6.76	1.17	0.98	3.47

39GF Score

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Inventory Turnover is just one metric. See GF Score™, valuation, warning signs, and more.

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APAC Resources Inventory Turnover Calculation

APAC Resources's Inventory Turnover for the fiscal year that ended in Jun. 2025 is calculated as

	Inventory Turnover (A: Jun. 2025 )
=	Cost of Goods Sold	/	Average Total Inventories
=	Cost of Goods Sold (A: Jun. 2025 )	/ (	(Total Inventories (A: Jun. 2024 )	+	Total Inventories (A: Jun. 2025 ))	/	count )
=	43.231	/ (	(7.984	+	28.05)	/	2 )
=	43.231	/	18.017
=	2.40

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

	Inventory Turnover (Q: Dec. 2025 )
=	Cost of Goods Sold	/	Average Total Inventories
=	Cost of Goods Sold (Q: Dec. 2025 )	/ (	(Total Inventories (Q: Jun. 2025 )	+	Total Inventories (Q: Dec. 2025 ))	/	count )
=	54.385	/ (	(28.05	+	3.313)	/	2 )
=	54.385	/	15.6815
=	3.47

Frequently Asked Questions Learn more about Inventory Turnover →

What does a Inventory Turnover of 3.47 mean?

APAC Resources (APPCF) has a Inventory Turnover of 3.47 as of Dec. 2025. Inventory turnover equals current-period cost of goods sold divided by average two-period total inventories. View historical data on APAC Resources and its competitors.

Is APAC Resources' Inventory Turnover too high?

APAC Resources' current Inventory Turnover is 3.47. Overall, APAC Resources has a GF Score™ of 39/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.

How does APAC Resources' Inventory Turnover compare to MS and GS?

APAC Resources' Inventory Turnover of 3.47 can be compared against companies in the Capital Markets industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.

What is a good Inventory Turnover for a Capital Markets company?

A good Inventory Turnover depends on the Capital Markets industry context. However, Inventory Turnover 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 Turnover mean?

A high Inventory Turnover can signal that a stock is expensive relative to its fundamentals. Inventory turnover equals current-period cost of goods sold divided by average two-period total inventories. View historical data on APAC Resources and its competitors. APAC Resources's current Inventory Turnover is 3.47. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is APAC Resources stock overvalued right now?

Based on GuruFocus' analysis, APAC Resources (APPCF) is currently considered Modestly Undervalued. The stock's GF Value™ is $0.21, compared to a current price of $0.19 — trading 10% below its estimated fair value. The current Inventory Turnover is 3.47. APAC Resources' overall GF Score™ is 39/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.

How is Inventory Turnover calculated?

Inventory Turnover is calculated from a company's financial statements. For APAC Resources (APPCF), the current Inventory Turnover is 3.47 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 APAC Resources (APPCF) Overvalued in 2026?

Based on GuruFocus' analysis, APAC Resources stock appears to be undervalued. The current stock price of $0.19 is trading 10% below its estimated GF Value™ of $0.21. GuruFocus considers APAC Resources to be Modestly Undervalued.

Key valuation signals for APPCF:

Inventory Turnover: 3.47
GF Value™: $0.21 vs. price of $0.19 (10% below fair value)
GF Score™: 39/100 with 7 warning signs

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

APAC Resources Business Description

Industry Financial Services Capital Markets

Comparable Companies HKSE:00064 HKSE:00030 HKSE:03938 HKSE:00335 HKSE:00218 HKSE:01611 HKSE:08540 HKSE:01476 HKSE:00952 HKSE:00613 MS GS SCHW HOOD ASX:MQG SHSE:600030 BSP:BPAC3 SZSE:300059 SHSE:601211 IBKR

Other Exchanges 01104:Hong Kong FZV:Germany

Address 138 Gloucester Road, Allied Kajima Building, Wanchai, Room 2304, 23rd Floor, Hong Kong, HKG

Website http://www.apacresources.com

APAC Resources Ltd is an investment holding company principally engaged in the commodity trading business and resource investment business. The company operates through three business segments, namely Commodity Business, which includes trading of commodities; Resource investment, which is engaged in the trading of and investment in listed and unlisted securities; and Principal investment and financial services, which engages in the provision of loan financing and investments in loan notes, convertible notes, and other financial assets. The company generates maximum revenue from the Commodity Business segment. It operates in Hong Kong, the PRC, Australia, and the Philippines, with the majority of its revenue coming from the PRC.

39GF Score

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$0.19

Price

$0.21

GF Value

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