Simple Mart Retail Co (TPE:2945) Inventory Turnover: 1.53 (As of Dec. 2025)


TPE:2945 Simple Mart Retail Co Ltd TPE:2945
81 GF Score
Price NT$41.30
GF Value NT$43.11
Valuation Fairly Valued
! 4 Warning Signs
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What is Simple Mart Retail Co Inventory Turnover?

Simple Mart Retail Co TPE:2945 81 Inventory Turnover is 1.53 as of Dec. 2025. GuruFocus rates TPE:2945 with a GF Score™ of 81/100 and a GF Value™ of NT$43.11 (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. Simple Mart Retail Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$2,784 Mil. Simple Mart Retail Co's Average Total Inventories for the quarter that ended in Dec. 2025 was NT$1,815 Mil. Simple Mart Retail Co's Inventory Turnover for the quarter that ended in Dec. 2025 was 1.53.

Days Inventory indicates the number of days of goods in sales that a company has in the inventory. Simple Mart Retail Co's Days Inventory for the three months ended in Dec. 2025 was 59.48.

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. Simple Mart Retail Co's Inventory-to-Revenue for the quarter that ended in Dec. 2025 was 0.47.


Simple Mart Retail Co  (TPE:2945) 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.

Simple Mart Retail 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
=1815.008/2784.318*365 / 4
=59.48

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.

Simple Mart Retail 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 )
=1815.008 / 3834.615
=0.47

* 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.


Simple Mart Retail Co Inventory Turnover Related Terms


Simple Mart Retail Co Inventory Turnover Historical Data

* Premium members only.

The historical data trend for Simple Mart Retail 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.

Simple Mart Retail Co Inventory Turnover Chart

Simple Mart Retail 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 6.91 6.20 6.08 5.99 5.85

Simple Mart Retail 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 1.46 1.37 1.49 1.58 1.53
TPE:2945
81GF Score
Simple Mart Retail Co Ltd TPE:2945
Inventory Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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Simple Mart Retail Co Inventory Turnover Calculation

Simple Mart Retail 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 )
=10759.409 / ((1857.408 + 1823.332) / 2 )
=10759.409 / 1840.37
=5.85

Simple Mart Retail 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 )
=2784.318 / ((1806.684 + 1823.332) / 2 )
=2784.318 / 1815.008
=1.53

* 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 1.53 mean?
Simple Mart Retail Co (TPE:2945) has a Inventory Turnover of 1.53 as of Dec. 2025. Inventory turnover equals current-period cost of goods sold divided by average two-period total inventories. View historical data on Simple Mart Retail Co and its competitors.
Is Simple Mart Retail Co's Inventory Turnover too high?
Simple Mart Retail Co's current Inventory Turnover is 1.53. Overall, Simple Mart Retail Co has a GF Score™ of 81/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Simple Mart Retail Co's Inventory Turnover compare to KR and SFM?
Simple Mart Retail Co's Inventory Turnover of 1.53 can be compared against companies in the Retail - Defensive 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 Retail - Defensive company?
A good Inventory Turnover depends on the Retail - Defensive 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 Simple Mart Retail Co and its competitors. Simple Mart Retail Co's current Inventory Turnover is 1.53. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Simple Mart Retail Co stock overvalued right now?
Based on GuruFocus' analysis, Simple Mart Retail Co (TPE:2945) is currently considered Fairly Valued. The stock's GF Value™ is NT$43.11, compared to a current price of NT$41.30 — trading 4.2% below its estimated fair value. The current Inventory Turnover is 1.53. Simple Mart Retail Co's overall GF Score™ is 81/100 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 Simple Mart Retail Co (TPE:2945), the current Inventory Turnover is 1.53 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 Simple Mart Retail Co (TPE:2945) Overvalued in 2026?

Based on GuruFocus' analysis, Simple Mart Retail Co stock appears to be undervalued. The current stock price of NT$41.30 is trading 4.2% below its estimated GF Value™ of NT$43.11. GuruFocus considers Simple Mart Retail Co to be Fairly Valued.

Key valuation signals for TPE:2945:

  • Inventory Turnover: 1.53
  • GF Value™: NT$43.11 vs. price of NT$41.30 (4.2% below fair value)
  • GF Score™: 81/100 with 4 warning signs

No single metric tells the full story. See the TPE:2945 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Simple Mart Retail Co Business Description

Address Minquan East Road, B1, No. 4, Section 3, Zhongshan District, Taipei, TWN, 10477
Simple Mart Retail Co Ltd operates a retail chain of stores in Taiwan. The group has two reportable segments which mainly engage in selling daily commodities to customers; while the other segment engages in home shopping, health supplements, over-the-counter medicines, cosmetics, and organic products, as well as retail business on pet food and supplies.
81GF Score

Get the complete analysis for TPE:2945

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

NT$41.30
Price
NT$43.11
GF Value