Formosa Optical Technology Co (ROCO:5312) Inventory Turnover: 0.48 (As of Dec. 2025)

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ROCO:5312 Formosa Optical Technology Co Ltd ROCO:5312
84 GF Score
Price NT$100.50
GF Value NT$109.14
Valuation Fairly Valued
! 4 Warning Signs
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What is Formosa Optical Technology Co Inventory Turnover?

Formosa Optical Technology Co ROCO:5312 +0.50% 84 Inventory Turnover is 0.48 as of Dec. 2025. GuruFocus rates ROCO:5312 with a GF Score™ of 84/100 and a GF Value™ of NT$109.14 (Fairly Valued). The stock has 4 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. Formosa Optical Technology Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$420 Mil. Formosa Optical Technology Co's Average Total Inventories for the quarter that ended in Dec. 2025 was NT$866 Mil. Formosa Optical Technology Co's Inventory Turnover for the quarter that ended in Dec. 2025 was 0.48.

Days Inventory indicates the number of days of goods in sales that a company has in the inventory. Formosa Optical Technology Co's Days Inventory for the three months ended in Dec. 2025 was 188.26.

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. Formosa Optical Technology Co's Inventory-to-Revenue for the quarter that ended in Dec. 2025 was 0.77.


Formosa Optical Technology Co  (ROCO:5312) 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.

Formosa Optical Technology Co's Days Inventory for the three 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
=865.92/419.721*365 / 4
=188.26

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.

Formosa Optical Technology 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 )
=865.92 / 1126.859
=0.77

* 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.


Formosa Optical Technology Co Inventory Turnover Related Terms


Formosa Optical Technology Co Inventory Turnover Historical Data

* Premium members only.

The historical data trend for Formosa Optical Technology 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.

Formosa Optical Technology Co Inventory Turnover Chart

Formosa Optical Technology Co 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 1.96 2.20 2.45 2.16 1.89

Formosa Optical Technology Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 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 0.47 0.49 0.43 0.44 0.48
ROCO:5312
84GF Score
Formosa Optical Technology Co Ltd ROCO:5312
Inventory Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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Formosa Optical Technology Co Inventory Turnover Calculation

Formosa Optical Technology 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 )
=1508.813 / ((737.169 + 861.038) / 2 )
=1508.813 / 799.1035
=1.89

Formosa Optical Technology 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: Sep. 2025 ) + Total Inventories (Q: Dec. 2025 )) / count )
=419.721 / ((870.802 + 861.038) / 2 )
=419.721 / 865.92
=0.48

* 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 0.48 mean?
Formosa Optical Technology Co (ROCO:5312) has a Inventory Turnover of 0.48 as of Dec. 2025. Inventory turnover equals current-period cost of goods sold divided by average two-period total inventories. View historical data on Formosa Optical Technology Co and its competitors.
Is Formosa Optical Technology Co's Inventory Turnover too high?
Formosa Optical Technology Co's current Inventory Turnover is 0.48. Overall, Formosa Optical Technology Co has a GF Score™ of 84/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Formosa Optical Technology Co's Inventory Turnover compare to ISRG and BDX?
Formosa Optical Technology Co's Inventory Turnover of 0.48 can be compared against companies in the Medical Devices & Instruments 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 Medical Devices & Instruments company?
A good Inventory Turnover depends on the Medical Devices & Instruments 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 Formosa Optical Technology Co and its competitors. Formosa Optical Technology Co's current Inventory Turnover is 0.48. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Formosa Optical Technology Co stock overvalued right now?
Based on GuruFocus' analysis, Formosa Optical Technology Co (ROCO:5312) is currently considered Fairly Valued. The stock's GF Value™ is NT$109.14, compared to a current price of NT$100.50 — trading 7.9% below its estimated fair value. The current Inventory Turnover is 0.48. Formosa Optical Technology Co's overall GF Score™ is 84/100 with 4 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 Formosa Optical Technology Co (ROCO:5312), the current Inventory Turnover is 0.48 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 Formosa Optical Technology Co (ROCO:5312) Overvalued in 2026?

Based on GuruFocus' analysis, Formosa Optical Technology Co stock appears to be undervalued. The current stock price of NT$100.50 is trading 7.9% below its estimated GF Value™ of NT$109.14. GuruFocus considers Formosa Optical Technology Co to be Fairly Valued.

Key valuation signals for ROCO:5312:

  • Inventory Turnover: 0.48
  • GF Value™: NT$109.14 vs. price of NT$100.50 (7.9% below fair value)
  • GF Score™: 84/100 with 4 warning signs

No single metric tells the full story. See the ROCO:5312 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Formosa Optical Technology Co Business Description

Address No. 97, Xintai 5th Road, 16th Floor, Section 1, Xizhi District, New Taipei City, TWN
Formosa Optical Technology Co Ltd is mainly engaged in the eyewear business, including optometry services and the retail business selling contact lenses and eye drops. The Group mainly derives revenue from the business divisions of Formosa Optical Technology and Bo Wei Optical, with Formosa Optical Technology generating maximum revenue. The majority of revenue is derived from the sale of glasses. The Group generates the majority of its revenue from Taiwan.
84GF Score

Get the complete analysis for ROCO:5312

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

NT$100.50
Price
NT$109.14
GF Value