Lighting & Equipment PCL (BKK:L&E) Inventory Turnover: 0.32 (As of Mar. 2026)

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BKK:L&E Lighting & Equipment PCL BKK:L&E
59 GF Score
Price ฿1.23
GF Value ฿1.13
Valuation Fairly Valued
! 9 Warning Signs
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What is Lighting & Equipment PCL Inventory Turnover?

Lighting & Equipment PCL BKK:L&E +0.82% 59 Inventory Turnover is 0.32 as of Mar. 2026. GuruFocus rates BKK:L&E with a GF Score™ of 59/100 and a GF Value™ of ฿1.13 (Fairly Valued). The stock has 9 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. Lighting & Equipment PCL's Cost of Goods Sold for the three months ended in Mar. 2026 was ฿305 Mil. Lighting & Equipment PCL's Average Total Inventories for the quarter that ended in Mar. 2026 was ฿958 Mil. Lighting & Equipment PCL's Inventory Turnover for the quarter that ended in Mar. 2026 was 0.32.

Days Inventory indicates the number of days of goods in sales that a company has in the inventory. Lighting & Equipment PCL's Days Inventory for the three months ended in Mar. 2026 was 286.66.

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. Lighting & Equipment PCL's Inventory-to-Revenue for the quarter that ended in Mar. 2026 was 1.97.

Lighting & Equipment PCL  (BKK:L&E) 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.

Lighting & Equipment PCL's Days Inventory for the three months ended in Mar. 2026 is calculated as:

Days Inventory =Average Total Inventories (Q: Mar. 2026 )/Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=957.5635/304.814*365 / 4
=286.66

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.

Lighting & Equipment PCL's Inventory to Revenue for the quarter that ended in Mar. 2026 is calculated as

Inventory-to-Revenue=Average Total Inventories (Q: Mar. 2026 ) / Revenue (Q: Mar. 2026 )
=957.5635 / 485.364
=1.97

* 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.

Lighting & Equipment PCL Inventory Turnover Related Terms

Lighting & Equipment PCL Inventory Turnover Historical Data

* Premium members only.

The historical data trend for Lighting & Equipment PCL's Inventory Turnover 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.

Lighting & Equipment PCL Inventory Turnover Chart

Lighting & Equipment PCL Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Inventory Turnover
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.99 2.02 1.70 1.76 1.79

Lighting & Equipment PCL Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Inventory Turnover 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 0.36 0.37 0.45 0.53 0.32
BKK:L&E
59GF Score
Lighting & Equipment PCL BKK:L&E
Inventory Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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Lighting & Equipment PCL Inventory Turnover Calculation

Lighting & Equipment PCL's Inventory Turnover for the fiscal year that ended in Dec. 2025 is calculated as

Inventory Turnover (A: Dec. 2025 )
=Cost of Goods Sold / Average Total Inventories
=Cost of Goods Sold (A: Dec. 2025 ) / ((Total Inventories (A: Dec. 2024 ) + Total Inventories (A: Dec. 2025 )) / count )
=1678.902 / ((953.841 + 917.79) / 2 )
=1678.902 / 935.8155
=1.79

Lighting & Equipment PCL's Inventory Turnover for the quarter that ended in Mar. 2026 is calculated as

Inventory Turnover (Q: Mar. 2026 )
=Cost of Goods Sold / Average Total Inventories
=Cost of Goods Sold (Q: Mar. 2026 ) / ((Total Inventories (Q: Dec. 2025 ) + Total Inventories (Q: Mar. 2026 )) / count )
=304.814 / ((917.79 + 997.337) / 2 )
=304.814 / 957.5635
=0.32

* 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 Turnover →
What does a Inventory Turnover of 0.32 mean?
Lighting & Equipment PCL (BKK:L&E) has a Inventory Turnover of 0.32 as of Mar. 2026. Inventory turnover equals current-period cost of goods sold divided by average two-period total inventories. View historical data on Lighting & Equipment PCL and its competitors.
Is Lighting & Equipment PCL's Inventory Turnover too high?
Lighting & Equipment PCL's current Inventory Turnover is 0.32. Overall, Lighting & Equipment PCL has a GF Score™ of 59/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Lighting & Equipment PCL's Inventory Turnover compare to VRT and BE?
Lighting & Equipment PCL's Inventory Turnover of 0.32 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 Turnover for an Industrial Products company?
A good Inventory Turnover depends on the Industrial Products 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 Lighting & Equipment PCL and its competitors. Lighting & Equipment PCL's current Inventory Turnover is 0.32. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lighting & Equipment PCL stock overvalued right now?
Based on GuruFocus' analysis, Lighting & Equipment PCL (BKK:L&E) is currently considered Fairly Valued. The stock's GF Value™ is ฿1.13, compared to a current price of ฿1.23 — trading 8.8% above its estimated fair value. The current Inventory Turnover is 0.32. Lighting & Equipment PCL's overall GF Score™ is 59/100 with 9 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 Lighting & Equipment PCL (BKK:L&E), the current Inventory Turnover is 0.32 as of Mar. 2026. 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 Lighting & Equipment PCL (BKK:L&E) Overvalued in 2026?

Based on GuruFocus' analysis, Lighting & Equipment PCL stock appears to be overvalued. The current stock price of ฿1.23 is trading 8.8% above its estimated GF Value™ of ฿1.13. GuruFocus considers Lighting & Equipment PCL to be Fairly Valued.

Key valuation signals for BKK:L&E:

  • Inventory Turnover: 0.32
  • GF Value™: ฿1.13 vs. price of ฿1.23 (8.8% above fair value)
  • GF Score™: 59/100 with 9 warning signs

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

Lighting & Equipment PCL Business Description

Address Sri-Ayudhya Road, 539/2, 16-17 Floor, Gypsum Metropolitan Tower, Rajthevee, Bangkok, THA, 10400
Lighting & Equipment PCL is engaged in trading lighting fixtures, lamps, electrical equipment, and installation service and design of electric and lighting systems. Its other products include cable turning systems, light-emitting diodes (LEDs), light boxes, lighting control equipment, lighting poles, luminaries, optical fiber lighting, and others. These products are sold through two main channels, project and retail. The company operates in a single line of business, namely the lighting business in Thailand.
59GF Score

Get the complete analysis for BKK:L&E

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

฿1.23
Price
฿1.13
GF Value