Panion & Bf Biotech (TPE:1760) Inventory Turnover: 0.46 (As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

TPE:1760 Panion & Bf Biotech Inc TPE:1760
73 GF Score
Price NT$60.00
GF Value NT$96.04
Valuation Significantly Undervalued
! 4 Warning Signs
View Full Analysis

What is Panion & Bf Biotech Inventory Turnover?

Panion & Bf Biotech TPE:1760 -2.44% 73 Inventory Turnover is 0.46 as of Dec. 2025. GuruFocus rates TPE:1760 with a GF Score™ of 73/100 and a GF Value™ of NT$96.04 (Significantly Undervalued). 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. Panion & Bf Biotech's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$260 Mil. Panion & Bf Biotech's Average Total Inventories for the quarter that ended in Dec. 2025 was NT$565 Mil. Panion & Bf Biotech's Inventory Turnover for the quarter that ended in Dec. 2025 was 0.46.

Days Inventory indicates the number of days of goods in sales that a company has in the inventory. Panion & Bf Biotech's Days Inventory for the three months ended in Dec. 2025 was 198.14.

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. Panion & Bf Biotech's Inventory-to-Revenue for the quarter that ended in Dec. 2025 was 1.03.

Panion & Bf Biotech  (TPE:1760) 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.

Panion & Bf Biotech'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
=565.07/260.236*365 / 4
=198.14

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.

Panion & Bf Biotech'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 )
=565.07 / 546.139
=1.03

* 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.

Panion & Bf Biotech Inventory Turnover Related Terms

Panion & Bf Biotech Inventory Turnover Historical Data

* Premium members only.

The historical data trend for Panion & Bf Biotech'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.

Panion & Bf Biotech Inventory Turnover Chart

Panion & Bf Biotech 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 1.82 2.01 1.67 1.80 1.73

Panion & Bf Biotech 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 0.48 0.41 0.43 0.42 0.46
TPE:1760
73GF Score
Panion & Bf Biotech Inc TPE:1760
Inventory Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Panion & Bf Biotech Inventory Turnover Calculation

Panion & Bf Biotech'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 )
=946.541 / ((526.928 + 568.156) / 2 )
=946.541 / 547.542
=1.73

Panion & Bf Biotech'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 )
=260.236 / ((561.984 + 568.156) / 2 )
=260.236 / 565.07
=0.46

* 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 0.46 mean?
Panion & Bf Biotech (TPE:1760) has a Inventory Turnover of 0.46 as of Dec. 2025. Inventory turnover equals current-period cost of goods sold divided by average two-period total inventories. View historical data on Panion & Bf Biotech and its competitors.
Is Panion & Bf Biotech's Inventory Turnover too high?
Panion & Bf Biotech's current Inventory Turnover is 0.46. Overall, Panion & Bf Biotech has a GF Score™ of 73/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Panion & Bf Biotech's Inventory Turnover compare to VRTX and REGN?
Panion & Bf Biotech's Inventory Turnover of 0.46 can be compared against companies in the Drug Manufacturers 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 Drug Manufacturers company?
A good Inventory Turnover depends on the Drug Manufacturers 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 Panion & Bf Biotech and its competitors. Panion & Bf Biotech's current Inventory Turnover is 0.46. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Panion & Bf Biotech stock overvalued right now?
Based on GuruFocus' analysis, Panion & Bf Biotech (TPE:1760) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$96.04, compared to a current price of NT$60.00 — trading 37.5% below its estimated fair value. The current Inventory Turnover is 0.46. Panion & Bf Biotech's overall GF Score™ is 73/100 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 Panion & Bf Biotech (TPE:1760), the current Inventory Turnover is 0.46 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 Panion & Bf Biotech (TPE:1760) Overvalued in 2026?

Based on GuruFocus' analysis, Panion & Bf Biotech stock appears to be undervalued. The current stock price of NT$60.00 is trading 37.5% below its estimated GF Value™ of NT$96.04. GuruFocus considers Panion & Bf Biotech to be Significantly Undervalued.

Key valuation signals for TPE:1760:

  • Inventory Turnover: 0.46
  • GF Value™: NT$96.04 vs. price of NT$60.00 (37.5% below fair value)
  • GF Score™: 73/100 with 4 warning signs

No single metric tells the full story. See the TPE:1760 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Panion & Bf Biotech Business Description

Address No. 3, Park Street, 16th Floor, Nangang District, Taipei, TWN, 11503
Panion & Bf Biotech Inc operates as a biotech and pharmaceutical company. The company, along with its subsidiaries, is mainly engaged in the manufacture and sales of pharmaceutical, cosmeceutical, diagnostic, medical device, and active pharmaceutical ingredients. It has four core business groups: disease treatment, disease prevention, disease diagnosis, and delayed aging. It has geographic segments in Taiwan; China, Hong Kong, and Macau; the USA; and Korea. It generates a majority of its revenue from the Taiwan segment. Product-wise the firm generates the majority of its revenue from Pharmaceutical products.
73GF Score

Get the complete analysis for TPE:1760

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

NT$60.00
Price
NT$96.04
GF Value