China Partytime Culture Holdings (HKSE:01532) Inventory Turnover: 2.02 (As of Dec. 2025)

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HKSE:01532 China Partytime Culture Holdings Ltd HKSE:01532
25 GF Score
Price HK$0.15
GF Value HK$0.04
Valuation Significantly Overvalued
! 8 Warning Signs
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What is China Partytime Culture Holdings Inventory Turnover?

China Partytime Culture Holdings HKSE:01532 -8.23% 25 Inventory Turnover is 2.02 as of Dec. 2025. GuruFocus rates HKSE:01532 with a GF Score™ of 25/100 and a GF Value™ of HK$0.04 (Significantly Overvalued). The stock has 8 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. China Partytime Culture Holdings's Cost of Goods Sold for the six months ended in Dec. 2025 was HK$72.8 Mil. China Partytime Culture Holdings's Average Total Inventories for the quarter that ended in Dec. 2025 was HK$36.0 Mil. China Partytime Culture Holdings's Inventory Turnover for the quarter that ended in Dec. 2025 was 2.02.

Days Inventory indicates the number of days of goods in sales that a company has in the inventory. China Partytime Culture Holdings's Days Inventory for the six months ended in Dec. 2025 was 90.15.

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. China Partytime Culture Holdings's Inventory-to-Revenue for the quarter that ended in Dec. 2025 was 0.46.


China Partytime Culture Holdings  (HKSE:01532) 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.

China Partytime Culture Holdings'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
=35.969/72.814*365 / 2
=90.15

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.

China Partytime Culture Holdings'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 )
=35.969 / 78.082
=0.46

* 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.


China Partytime Culture Holdings Inventory Turnover Related Terms


China Partytime Culture Holdings Inventory Turnover Historical Data

* Premium members only.

The historical data trend for China Partytime Culture Holdings'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.

China Partytime Culture Holdings Inventory Turnover Chart

China Partytime Culture Holdings 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 12.37 10.51 10.60 7.40 10.35

China Partytime Culture Holdings 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 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 7.90 5.64 2.09 2.46 2.02
HKSE:01532
25GF Score
China Partytime Culture Holdings Ltd HKSE:01532
Inventory Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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China Partytime Culture Holdings Inventory Turnover Calculation

China Partytime Culture Holdings'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 )
=178.362 / ((23.662 + 10.804) / 2 )
=178.362 / 17.233
=10.35

China Partytime Culture Holdings'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 )
=72.814 / ((61.134 + 10.804) / 2 )
=72.814 / 35.969
=2.02

* 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 2.02 mean?
China Partytime Culture Holdings (HKSE:01532) has a Inventory Turnover of 2.02 as of Dec. 2025. Inventory turnover equals current-period cost of goods sold divided by average two-period total inventories. View historical data on China Partytime Culture Holdings and its competitors.
Is China Partytime Culture Holdings' Inventory Turnover too high?
China Partytime Culture Holdings' current Inventory Turnover is 2.02. Overall, China Partytime Culture Holdings has a GF Score™ of 25/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does China Partytime Culture Holdings' Inventory Turnover compare to RL and LEVI?
China Partytime Culture Holdings' Inventory Turnover of 2.02 can be compared against companies in the Manufacturing - Apparel & Accessories 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 Manufacturing - Apparel & Accessories company?
A good Inventory Turnover depends on the Manufacturing - Apparel & Accessories 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 China Partytime Culture Holdings and its competitors. China Partytime Culture Holdings's current Inventory Turnover is 2.02. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Partytime Culture Holdings stock overvalued right now?
Based on GuruFocus' analysis, China Partytime Culture Holdings (HKSE:01532) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$0.04, compared to a current price of HK$0.15 — trading 262.5% above its estimated fair value. The current Inventory Turnover is 2.02. China Partytime Culture Holdings' overall GF Score™ is 25/100 with 8 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 China Partytime Culture Holdings (HKSE:01532), the current Inventory Turnover is 2.02 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 China Partytime Culture Holdings (HKSE:01532) Overvalued in 2026?

Based on GuruFocus' analysis, China Partytime Culture Holdings stock appears to be overvalued. The current stock price of HK$0.15 is trading 262.5% above its estimated GF Value™ of HK$0.04. GuruFocus considers China Partytime Culture Holdings to be Significantly Overvalued.

Key valuation signals for HKSE:01532:

  • Inventory Turnover: 2.02
  • GF Value™: HK$0.04 vs. price of HK$0.15 (262.5% above fair value)
  • GF Score™: 25/100 with 8 warning signs

No single metric tells the full story. See the HKSE:01532 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


China Partytime Culture Holdings Business Description

Address No.3 Chunchao Road, Yichun Economic and Technological Development Zone, Jiangxi Province, Yichun, CHN
China Partytime Culture Holdings Ltd is an investment company. It is engaged in the design, development, production, selling, and marketing of cosplay products (including cosplay costumes and cosplay wigs) and non-cosplay apparel, which includes mainly sexy lingerie, fabric care, personal hygiene and home care products, and leasing of factory premises. The operating segments of the group are Wigs; Clothing and others; Fabric care, personal hygiene and home care products, and the Leasing of factory premises involving self-owned or held under leasehold interest. The group derives revenue from the PRC, the U.S., Germany, the U.K., the Netherlands, Japan, and other countries.
25GF Score

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

HK$0.15
Price
HK$0.04
GF Value