Asia Cement (TPE:1102) Inventory Turnover: 2.15 (As of Dec. 2025)

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TPE:1102 Asia Cement Corp TPE:1102
83 GF Score
Price NT$34.20
GF Value NT$35.73
Valuation Fairly Valued
! 6 Warning Signs
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What is Asia Cement Inventory Turnover?

Asia Cement TPE:1102 -2.01% 83 Inventory Turnover is 2.15 as of Dec. 2025. GuruFocus rates TPE:1102 with a GF Score™ of 83/100 and a GF Value™ of NT$35.73 (Fairly Valued). The stock has 6 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. Asia Cement's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$15,382 Mil. Asia Cement's Average Total Inventories for the quarter that ended in Dec. 2025 was NT$7,170 Mil. Asia Cement's Inventory Turnover for the quarter that ended in Dec. 2025 was 2.15.

Days Inventory indicates the number of days of goods in sales that a company has in the inventory. Asia Cement's Days Inventory for the three months ended in Dec. 2025 was 42.53.

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. Asia Cement's Inventory-to-Revenue for the quarter that ended in Dec. 2025 was 0.40.

Asia Cement  (TPE:1102) 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.

Asia Cement'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
=7169.796/15381.855*365 / 4
=42.53

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.

Asia Cement'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 )
=7169.796 / 17889.514
=0.40

* 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.

Asia Cement Inventory Turnover Related Terms

Asia Cement Inventory Turnover Historical Data

* Premium members only.

The historical data trend for Asia Cement'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.

Asia Cement Inventory Turnover Chart

Asia Cement 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 8.98 8.99 8.57 8.65 8.08

Asia Cement 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 2.36 1.94 2.21 2.17 2.15
TPE:1102
83GF Score
Asia Cement Corp TPE:1102
Inventory Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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Asia Cement Inventory Turnover Calculation

Asia Cement'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 )
=59799.628 / ((7464.327 + 7330.618) / 2 )
=59799.628 / 7397.4725
=8.08

Asia Cement'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 )
=15381.855 / ((7008.974 + 7330.618) / 2 )
=15381.855 / 7169.796
=2.15

* 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 2.15 mean?
Asia Cement (TPE:1102) has a Inventory Turnover of 2.15 as of Dec. 2025. Inventory turnover equals current-period cost of goods sold divided by average two-period total inventories. View historical data on Asia Cement and its competitors.
Is Asia Cement's Inventory Turnover too high?
Asia Cement's current Inventory Turnover is 2.15. Overall, Asia Cement has a GF Score™ of 83/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Asia Cement's Inventory Turnover compare to CRH and VMC?
Asia Cement's Inventory Turnover of 2.15 can be compared against companies in the Building Materials 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 Building Materials company?
A good Inventory Turnover depends on the Building Materials 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 Asia Cement and its competitors. Asia Cement's current Inventory Turnover is 2.15. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Asia Cement stock overvalued right now?
Based on GuruFocus' analysis, Asia Cement (TPE:1102) is currently considered Fairly Valued. The stock's GF Value™ is NT$35.73, compared to a current price of NT$34.20 — trading 4.3% below its estimated fair value. The current Inventory Turnover is 2.15. Asia Cement's overall GF Score™ is 83/100 with 6 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 Asia Cement (TPE:1102), the current Inventory Turnover is 2.15 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 Asia Cement (TPE:1102) Overvalued in 2026?

Based on GuruFocus' analysis, Asia Cement stock appears to be undervalued. The current stock price of NT$34.20 is trading 4.3% below its estimated GF Value™ of NT$35.73. GuruFocus considers Asia Cement to be Fairly Valued.

Key valuation signals for TPE:1102:

  • Inventory Turnover: 2.15
  • GF Value™: NT$35.73 vs. price of NT$34.20 (4.3% below fair value)
  • GF Score™: 83/100 with 6 warning signs

No single metric tells the full story. See the TPE:1102 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Asia Cement Business Description

Address No. 207, Dunhua South Road, 30th-31st Floor, Section 2, Daan District, Taipei, TWN, 106
Asia Cement Corp manufactures and sells cement, concrete, and cement-related products to the construction and building industries, and engages in leasing activities. The company is also required to undertake reforestation activities in designated areas. Asia Cement's product portfolio includes Portland cement types I and II, cement clinker, ready-mix concrete, furnace powder, and plaster among others. Its reportable segments are as follows: Cement which derives key revenue, Electric Power, Investment, Engineering, Transportation, Stainless Steel, and Leasing. The majority of Its revenue comes from Taiwan and China.
83GF Score

Get the complete analysis for TPE:1102

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

NT$34.20
Price
NT$35.73
GF Value