Luz Del SurA (LIM:LUSURC1) Inventory Turnover: 80.47 (As of Dec. 2025)

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LIM:LUSURC1 Luz Del Sur SAA LIM:LUSURC1
57 GF Score
Price S/.13.00
GF Value S/.17.01
Valuation Modestly Undervalued
! 8 Warning Signs
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What is Luz Del SurA Inventory Turnover?

Luz Del SurA LIM:LUSURC1 57 Inventory Turnover is 80.47 as of Dec. 2025. GuruFocus rates LIM:LUSURC1 with a GF Score™ of 57/100 and a GF Value™ of S/.17.01 (Modestly Undervalued). 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. Luz Del SurA's Cost of Goods Sold for the six months ended in Dec. 2025 was S/.3,254 Mil. Luz Del SurA's Average Total Inventories for the quarter that ended in Dec. 2025 was S/.40 Mil. Luz Del SurA's Inventory Turnover for the quarter that ended in Dec. 2025 was 80.47.

Days Inventory indicates the number of days of goods in sales that a company has in the inventory. Luz Del SurA's Days Inventory for the six months ended in Dec. 2025 was 2.27.

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. Luz Del SurA's Inventory-to-Revenue for the quarter that ended in Dec. 2025 was 0.01.

Luz Del SurA  (LIM:LUSURC1) 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.

Luz Del SurA'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
=40.438/3254.009*365 / 2
=2.27

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.

Luz Del SurA'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 )
=40.438 / 4668.509
=0.01

* 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.

Luz Del SurA Inventory Turnover Related Terms

Luz Del SurA Inventory Turnover Historical Data

* Premium members only.

The historical data trend for Luz Del SurA'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.

Luz Del SurA Inventory Turnover Chart

Luz Del SurA 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 62.69 76.58 93.64 90.96 80.47

Luz Del SurA Semi-Annual Data
Dec06 Dec07 Dec08 Dec09 Dec10 Dec11 Dec12 Dec13 Dec14 Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 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 62.69 76.58 93.64 90.96 80.47
LIM:LUSURC1
57GF Score
Luz Del Sur SAA LIM:LUSURC1
Inventory Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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Luz Del SurA Inventory Turnover Calculation

Luz Del SurA'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 )
=3254.009 / ((37.998 + 42.878) / 2 )
=3254.009 / 40.438
=80.47

Luz Del SurA'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: Dec. 2024 ) + Total Inventories (Q: Dec. 2025 )) / count )
=3254.009 / ((37.998 + 42.878) / 2 )
=3254.009 / 40.438
=80.47

* 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 80.47 mean?
Luz Del SurA (LIM:LUSURC1) has a Inventory Turnover of 80.47 as of Dec. 2025. Inventory turnover equals current-period cost of goods sold divided by average two-period total inventories. View historical data on Luz Del SurA and its competitors.
Is Luz Del SurA's Inventory Turnover too high?
Luz Del SurA's current Inventory Turnover is 80.47. Overall, Luz Del SurA has a GF Score™ of 57/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Luz Del SurA's Inventory Turnover compare to NEE and SO?
Luz Del SurA's Inventory Turnover of 80.47 can be compared against companies in the Utilities - Regulated 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 Utilities - Regulated company?
A good Inventory Turnover depends on the Utilities - Regulated 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 Luz Del SurA and its competitors. Luz Del SurA's current Inventory Turnover is 80.47. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Luz Del SurA stock overvalued right now?
Based on GuruFocus' analysis, Luz Del SurA (LIM:LUSURC1) is currently considered Modestly Undervalued. The stock's GF Value™ is S/.17.01, compared to a current price of S/.13.00 — trading 23.6% below its estimated fair value. The current Inventory Turnover is 80.47. Luz Del SurA's overall GF Score™ is 57/100 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 Luz Del SurA (LIM:LUSURC1), the current Inventory Turnover is 80.47 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 Luz Del SurA (LIM:LUSURC1) Overvalued in 2026?

Based on GuruFocus' analysis, Luz Del SurA stock appears to be undervalued. The current stock price of S/.13.00 is trading 23.6% below its estimated GF Value™ of S/.17.01. GuruFocus considers Luz Del SurA to be Modestly Undervalued.

Key valuation signals for LIM:LUSURC1:

  • Inventory Turnover: 80.47
  • GF Value™: S/.17.01 vs. price of S/.13.00 (23.6% below fair value)
  • GF Score™: 57/100 with 8 warning signs

No single metric tells the full story. See the LIM:LUSURC1 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Luz Del SurA Business Description

Address Av Canaval y Moreyra 380, Piso 17, San Isidro, Lima, PER
Luz Del Sur SAA is a Peru-based electric power distribution company which provides service to approximately 900 thousand clients. The company also provides other services such as maintenance of internal installations and electrical networks, as well as energy diagnoses. It also focuses on expansion and improvement of the electrical grid, construction of transmission and distribution substations, and purchase of machinery and equipment.
57GF Score

Get the complete analysis for LIM:LUSURC1

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

S/.13.00
Price
S/.17.01
GF Value