China Resources Beverage (Holdings) Co (HKSE:02460) Inventory Turnover: 6.76 (As of Dec. 2025)

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HKSE:02460 China Resources Beverage (Holdings) Co Ltd HKSE:02460
21 GF Score
Price HK$7.96
! 5 Warning Signs
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What is China Resources Beverage (Holdings) Co Inventory Turnover?

China Resources Beverage (Holdings) Co HKSE:02460 -1.73% 21 Inventory Turnover is 6.76 as of Dec. 2025. GuruFocus rates HKSE:02460 with a GF Score™ of 21/100. The stock has 5 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 Resources Beverage (Holdings) Co's Cost of Goods Sold for the six months ended in Dec. 2025 was HK$2,947 Mil. China Resources Beverage (Holdings) Co's Average Total Inventories for the quarter that ended in Dec. 2025 was HK$436 Mil. China Resources Beverage (Holdings) Co's Inventory Turnover for the quarter that ended in Dec. 2025 was 6.76.

Days Inventory indicates the number of days of goods in sales that a company has in the inventory. China Resources Beverage (Holdings) Co's Days Inventory for the six months ended in Dec. 2025 was 26.99.

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 Resources Beverage (Holdings) Co's Inventory-to-Revenue for the quarter that ended in Dec. 2025 was 0.08.


China Resources Beverage (Holdings) Co  (HKSE:02460) 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 Resources Beverage (Holdings) Co'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
=435.819/2946.605*365 / 2
=26.99

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 Resources Beverage (Holdings) Co'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 )
=435.819 / 5298.833
=0.08

* 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 Resources Beverage (Holdings) Co Inventory Turnover Related Terms


China Resources Beverage (Holdings) Co Inventory Turnover Historical Data

* Premium members only.

The historical data trend for China Resources Beverage (Holdings) Co'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 Resources Beverage (Holdings) Co Inventory Turnover Chart

China Resources Beverage (Holdings) Co Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Inventory Turnover
15.38 14.13 15.30 15.99 13.48

China Resources Beverage (Holdings) Co Semi-Annual Data
Dec21 Dec22 Dec23 Jun24 Dec24 Jun25 Dec25
Inventory Turnover Get a 7-Day Free Trial 0.00 10.08 6.47 7.47 6.76
HKSE:02460
21GF Score
China Resources Beverage (Holdings) Co Ltd HKSE:02460
Inventory Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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China Resources Beverage (Holdings) Co Inventory Turnover Calculation

China Resources Beverage (Holdings) Co'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 )
=6602.686 / ((538.33 + 441.128) / 2 )
=6602.686 / 489.729
=13.48

China Resources Beverage (Holdings) Co'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 )
=2946.605 / ((430.51 + 441.128) / 2 )
=2946.605 / 435.819
=6.76

* 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 6.76 mean?
China Resources Beverage (Holdings) Co (HKSE:02460) has a Inventory Turnover of 6.76 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 Resources Beverage (Holdings) Co and its competitors.
Is China Resources Beverage (Holdings) Co's Inventory Turnover too high?
China Resources Beverage (Holdings) Co's current Inventory Turnover is 6.76. Overall, China Resources Beverage (Holdings) Co has a GF Score™ of 21/100, reflecting its overall financial health beyond just this single metric.
How does China Resources Beverage (Holdings) Co's Inventory Turnover compare to KO and PEP?
China Resources Beverage (Holdings) Co's Inventory Turnover of 6.76 can be compared against companies in the Beverages - Non-Alcoholic 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 Beverages - Non-Alcoholic company?
A good Inventory Turnover depends on the Beverages - Non-Alcoholic 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 Resources Beverage (Holdings) Co and its competitors. China Resources Beverage (Holdings) Co's current Inventory Turnover is 6.76. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Resources Beverage (Holdings) Co stock overvalued right now?
China Resources Beverage (Holdings) Co (HKSE:02460) has a current Inventory Turnover of 6.76. The current Inventory Turnover is 6.76. China Resources Beverage (Holdings) Co'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 Turnover calculated?
Inventory Turnover is calculated from a company's financial statements. For China Resources Beverage (Holdings) Co (HKSE:02460), the current Inventory Turnover is 6.76 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.

China Resources Beverage (Holdings) Co Business Description

Address 22 Langshan Road, Shenzhen High-tech Industrial Park, North District, Nanshan District, Guangdong Province, Shenzhen, CHN
China Resources Beverage is the second-largest bottled water producer in China and a subsidiary of China Resources Group, a state-owned conglomerate. The bottled water business accounts for around 90% of the company's revenue, with C'estbon being the flagship product. The company has been leveraging its distribution network developed for water products to expand the scale of its nonwater beverages products, which accounts for roughly 10% of the company's revenue.
21GF Score

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HK$7.96
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