C Sun Manufacturing (TPE:2467) Inventory Turnover: 0.49 (As of Sep. 2025)

What is C Sun Manufacturing Inventory Turnover?

C Sun Manufacturing TPE:2467 +1.86% 70 Inventory Turnover is 0.49 as of Sep. 2025. GuruFocus rates TPE:2467 with a GF Score™ of 70/100 and a GF Value™ of NT$234.32 (Significantly Overvalued). 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. C Sun Manufacturing's Cost of Goods Sold for the three months ended in Sep. 2025 was NT$857 Mil. C Sun Manufacturing's Average Total Inventories for the quarter that ended in Sep. 2025 was NT$1,759 Mil. C Sun Manufacturing's Inventory Turnover for the quarter that ended in Sep. 2025 was 0.49.

Days Inventory indicates the number of days of goods in sales that a company has in the inventory. C Sun Manufacturing's Days Inventory for the three months ended in Sep. 2025 was 187.40.

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. C Sun Manufacturing's Inventory-to-Revenue for the quarter that ended in Sep. 2025 was 1.15.

C Sun Manufacturing (TPE:2467) 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.

C Sun Manufacturing's Days Inventory for the three months ended in Sep. 2025 is calculated as:

Days Inventory	=	Average Total Inventories (Q: Sep. 2025 )	/	Cost of Goods Sold (Q: Sep. 2025 )	*	Days in Period
	=	1759.258	/	856.646	*	365 / 4
	=	187.40

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.

C Sun Manufacturing's Inventory to Revenue for the quarter that ended in Sep. 2025 is calculated as

Inventory-to-Revenue	=	Average Total Inventories (Q: Sep. 2025 )	/	Revenue (Q: Sep. 2025 )
	=	1759.258	/	1536.107
	=	1.15

* 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.

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.

C Sun Manufacturing Inventory Turnover Related Terms

C Sun Manufacturing Inventory Turnover Historical Data

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The historical data trend for C Sun Manufacturing's Inventory Turnover can be seen below:

C Sun Manufacturing Inventory Turnover Chart

C Sun Manufacturing Annual Data

Trend

Dec15

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Inventory Turnover

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3.30

3.59

3.29

2.54

3.17

C Sun Manufacturing Quarterly Data
	Dec20	Mar21	Jun21	Sep21	Dec21	Mar22	Jun22	Sep22	Dec22	Mar23	Jun23	Sep23	Dec23	Mar24	Jun24	Sep24	Dec24	Mar25	Jun25	Sep25
Inventory Turnover	Get a 7-Day Free Trial															0.70	0.76	0.61	0.60	0.49

70GF Score

C Sun Manufacturing Ltd TPE:2467

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

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C Sun Manufacturing Inventory Turnover Calculation

C Sun Manufacturing's Inventory Turnover for the fiscal year that ended in Dec. 2024 is calculated as

	Inventory Turnover (A: Dec. 2024 )
=	Cost of Goods Sold	/	Average Total Inventories
=	Cost of Goods Sold (A: Dec. 2024 )	/ (	(Total Inventories (A: Dec. 2023 )	+	Total Inventories (A: Dec. 2024 ))	/	count )
=	2835.109	/ (	(718.45	+	1070.557)	/	2 )
=	2835.109	/	894.5035
=	3.17

C Sun Manufacturing's Inventory Turnover for the quarter that ended in Sep. 2025 is calculated as

	Inventory Turnover (Q: Sep. 2025 )
=	Cost of Goods Sold	/	Average Total Inventories
=	Cost of Goods Sold (Q: Sep. 2025 )	/ (	(Total Inventories (Q: Jun. 2025 )	+	Total Inventories (Q: Sep. 2025 ))	/	count )
=	856.646	/ (	(1554.88	+	1963.636)	/	2 )
=	856.646	/	1759.258
=	0.49

Frequently Asked Questions Learn more about Inventory Turnover →

What does a Inventory Turnover of 0.49 mean?

C Sun Manufacturing (TPE:2467) has a Inventory Turnover of 0.49 as of Sep. 2025. Inventory turnover equals current-period cost of goods sold divided by average two-period total inventories. View historical data on C Sun Manufacturing and its competitors.

Is C Sun Manufacturing's Inventory Turnover too high?

C Sun Manufacturing's current Inventory Turnover is 0.49. Overall, C Sun Manufacturing has a GF Score™ of 70/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.

How does C Sun Manufacturing's Inventory Turnover compare to GEV and ETN?

C Sun Manufacturing's Inventory Turnover of 0.49 can be compared against companies in the Industrial Products 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 Industrial Products company?

A good Inventory Turnover depends on the Industrial Products 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 C Sun Manufacturing and its competitors. C Sun Manufacturing's current Inventory Turnover is 0.49. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is C Sun Manufacturing stock overvalued right now?

Based on GuruFocus' analysis, C Sun Manufacturing (TPE:2467) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$234.32, compared to a current price of NT$658.00 — trading 180.8% above its estimated fair value. The current Inventory Turnover is 0.49. C Sun Manufacturing's overall GF Score™ is 70/100 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 C Sun Manufacturing (TPE:2467), the current Inventory Turnover is 0.49 as of Sep. 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 C Sun Manufacturing (TPE:2467) Overvalued in 2026?

Based on GuruFocus' analysis, C Sun Manufacturing stock appears to be overvalued. The current stock price of NT$658.00 is trading 180.8% above its estimated GF Value™ of NT$234.32. GuruFocus considers C Sun Manufacturing to be Significantly Overvalued.

Key valuation signals for TPE:2467:

Inventory Turnover: 0.49
GF Value™: NT$234.32 vs. price of NT$658.00 (180.8% above fair value)
GF Score™: 70/100 with 8 warning signs

No single metric tells the full story. See the TPE:2467 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

C Sun Manufacturing Business Description

Industry Industrials Industrial Products

Comparable Companies TPE:1513 ROCO:7828 TPE:3167 ROCO:6187 TPE:6831 TPE:4583 TPE:8996 TPE:2421 TPE:7795 TPE:2464 GEV XTER:SIE XPAR:SU ETN XTER:ENR PH CMI OSTO:ATCO A EMR ITW

Address Number. 2-1 Kung 8th Road, 2nd Industrial Park, Lin Kou District, Taipei, TWN

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

C Sun Manufacturing Ltd is engaged in electron, semiconductors, liquid crystal displays(LCD), printed circuit boards, textiles, plastics, rubber, printing, chemical industry, aerospace and other industrial box ovens, tunnel ovens, UV drying equipment, UV exposure equipment, automatic equipment, plasma generator (PRS series), automatic system integration technology, research, development, related parts manufacturing, maintenance, sales, import and export business. The company's operating segment includes: C Sun Mfg. Ltd; Csun Technology (Guangzhou) Co., Ltd; Suzhou Top Creation Machines Co., Ltd; and Other. Geographically, it operates in Taiwan, China, and Others, of which Taiwan generates maximum revenue.

70GF Score

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

NT$658.00

Price

NT$234.32

GF Value

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