Usi (TPE:1304) Inventory Turnover: 1.56 (As of Dec. 2025)

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Valuation Fairly Valued

7 Warning Signs

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What is Usi Inventory Turnover?

Usi TPE:1304 53 Inventory Turnover is 1.56 as of Dec. 2025. GuruFocus rates TPE:1304 with a GF Score™ of 53/100 and a GF Value™ of NT$13.21 (Fairly Valued). The stock has 7 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. Usi's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$9,410 Mil. Usi's Average Total Inventories for the quarter that ended in Dec. 2025 was NT$6,025 Mil. Usi's Inventory Turnover for the quarter that ended in Dec. 2025 was 1.56.

Days Inventory indicates the number of days of goods in sales that a company has in the inventory. Usi's Days Inventory for the three months ended in Dec. 2025 was 58.42.

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. Usi's Inventory-to-Revenue for the quarter that ended in Dec. 2025 was 0.61.

Usi (TPE:1304) 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.

Usi'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
	=	6025.035	/	9410.195	*	365 / 4
	=	58.42

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.

Usi'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 )
	=	6025.035	/	9940.539
	=	0.61

* 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.

Usi Inventory Turnover Related Terms

Usi Inventory Turnover Historical Data

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The historical data trend for Usi's Inventory Turnover can be seen below:

Usi Inventory Turnover Chart

Usi Annual Data

Trend

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Dec25

Inventory Turnover

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9.08

7.50

6.61

7.03

6.55

Usi 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															1.70	1.70	1.76	1.73	1.56

53GF Score

Usi Corp TPE:1304

Inventory Turnover is just one metric. See GF Score™, valuation, warning signs, and more.

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Usi Inventory Turnover Calculation

Usi'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 )
=	42820.346	/ (	(6937.922	+	6142.633)	/	2 )
=	42820.346	/	6540.2775
=	6.55

Usi'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 )
=	9410.195	/ (	(5907.437	+	6142.633)	/	2 )
=	9410.195	/	6025.035
=	1.56

Frequently Asked Questions Learn more about Inventory Turnover →

What does a Inventory Turnover of 1.56 mean?

Usi (TPE:1304) has a Inventory Turnover of 1.56 as of Dec. 2025. Inventory turnover equals current-period cost of goods sold divided by average two-period total inventories. View historical data on Usi and its competitors.

Is Usi's Inventory Turnover too high?

Usi's current Inventory Turnover is 1.56. Overall, Usi has a GF Score™ of 53/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.

How does Usi's Inventory Turnover compare to LIN and SHW?

Usi's Inventory Turnover of 1.56 can be compared against companies in the Chemicals 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 Chemicals company?

A good Inventory Turnover depends on the Chemicals 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 Usi and its competitors. Usi's current Inventory Turnover is 1.56. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is Usi stock overvalued right now?

Based on GuruFocus' analysis, Usi (TPE:1304) is currently considered Fairly Valued. The stock's GF Value™ is NT$13.21, compared to a current price of NT$13.55 — trading 2.6% above its estimated fair value. The current Inventory Turnover is 1.56. Usi's overall GF Score™ is 53/100 with 7 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 Usi (TPE:1304), the current Inventory Turnover is 1.56 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 Usi (TPE:1304) Overvalued in 2026?

Based on GuruFocus' analysis, Usi stock appears to be overvalued. The current stock price of NT$13.55 is trading 2.6% above its estimated GF Value™ of NT$13.21. GuruFocus considers Usi to be Fairly Valued.

Key valuation signals for TPE:1304:

Inventory Turnover: 1.56
GF Value™: NT$13.21 vs. price of NT$13.55 (2.6% above fair value)
GF Score™: 53/100 with 7 warning signs

No single metric tells the full story. See the TPE:1304 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Usi Business Description

Industry Basic Materials Chemicals

Comparable Companies TPE:4755 TPE:2108 TPE:4739 TPE:1726 TPE:2103 TPE:4770 ROCO:4768 ROCO:4707 ROCO:7763 TPE:4306 LIN XPAR:AI SHW ECL APD SHSE:603256 XSWX:GIVN TPE:1303 XSWX:SIKA SHSE:600309

Address No. 330, Fengren Road, Renwu District, Kaohsiung, TWN, 81449

Website https://www.usife.com.tw

Usi Corp produces and sells polyethylene. The company manufactures and sells polyethylene resins that can be classified into four categories: Low Density Polyethylene, Ethylene-Vinyl Acetate copolymer, High Density Polyethylene - HDPE and Linear Low-Density Polyethylene - LLDPE. Its other new products include a zipper bag, a breathable rain poncho, Anti Smog Mesh, Aqua Genie, Anti-haze Screen Window Mesh, ViviOnTM Cyclic Block Copolymers (CBC), Superior Sun-Shielding Coating, and FREVA - Fireproof Material. Its segments consist of USI, CGPC and CGPC's subsidiaries, TTC and TTC's subsidiaries, ACME and ACME's subsidiaries APC and APC's subsidiaries, and Others. Geographically, it operates in Asia, Americas, Europe, Africa, Oceania, and others, with Asia deriving the majority of revenue.

53GF Score

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

NT$13.55

Price

NT$13.21

GF Value

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