Advanced Optoelectronic Technology (TPE:3437) Inventory Turnover: 2.30 (As of Dec. 2025)

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TPE:3437 Advanced Optoelectronic Technology TPE:3437
55 GF Score
Price NT$19.55
GF Value NT$15.05
Valuation Modestly Overvalued
! 4 Warning Signs
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What is Advanced Optoelectronic Technology Inventory Turnover?

Advanced Optoelectronic Technology TPE:3437 -3.46% 55 Inventory Turnover is 2.30 as of Dec. 2025. GuruFocus rates TPE:3437 with a GF Score™ of 55/100 and a GF Value™ of NT$15.05 (Modestly Overvalued). 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. Advanced Optoelectronic Technology's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$368 Mil. Advanced Optoelectronic Technology's Average Total Inventories for the quarter that ended in Dec. 2025 was NT$160 Mil. Advanced Optoelectronic Technology's Inventory Turnover for the quarter that ended in Dec. 2025 was 2.30.

Days Inventory indicates the number of days of goods in sales that a company has in the inventory. Advanced Optoelectronic Technology's Days Inventory for the three months ended in Dec. 2025 was 39.65.

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. Advanced Optoelectronic Technology's Inventory-to-Revenue for the quarter that ended in Dec. 2025 was 0.43.

Advanced Optoelectronic Technology  (TPE:3437) 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.

Advanced Optoelectronic Technology'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
=159.837/367.878*365 / 4
=39.65

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.

Advanced Optoelectronic Technology'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 )
=159.837 / 375.878
=0.43

* 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.

Advanced Optoelectronic Technology Inventory Turnover Related Terms

Advanced Optoelectronic Technology Inventory Turnover Historical Data

* Premium members only.

The historical data trend for Advanced Optoelectronic Technology'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.

Advanced Optoelectronic Technology Inventory Turnover Chart

Advanced Optoelectronic Technology 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 11.07 8.73 9.28 9.24 8.23

Advanced Optoelectronic Technology 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 2.13 2.17 2.61 2.87 2.30
TPE:3437
55GF Score
Advanced Optoelectronic Technology TPE:3437
Inventory Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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Advanced Optoelectronic Technology Inventory Turnover Calculation

Advanced Optoelectronic Technology'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 )
=1541.025 / ((183.214 + 191.226) / 2 )
=1541.025 / 187.22
=8.23

Advanced Optoelectronic Technology'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 )
=367.878 / ((128.448 + 191.226) / 2 )
=367.878 / 159.837
=2.30

* 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 2.30 mean?
Advanced Optoelectronic Technology (TPE:3437) has a Inventory Turnover of 2.30 as of Dec. 2025. Inventory turnover equals current-period cost of goods sold divided by average two-period total inventories. View historical data on Advanced Optoelectronic Technology and its competitors.
Is Advanced Optoelectronic Technology's Inventory Turnover too high?
Advanced Optoelectronic Technology's current Inventory Turnover is 2.30. Overall, Advanced Optoelectronic Technology has a GF Score™ of 55/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Advanced Optoelectronic Technology's Inventory Turnover compare to NVDA and AVGO?
Advanced Optoelectronic Technology's Inventory Turnover of 2.30 can be compared against companies in the Semiconductors 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 Semiconductors company?
A good Inventory Turnover depends on the Semiconductors 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 Advanced Optoelectronic Technology and its competitors. Advanced Optoelectronic Technology's current Inventory Turnover is 2.30. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Advanced Optoelectronic Technology stock overvalued right now?
Based on GuruFocus' analysis, Advanced Optoelectronic Technology (TPE:3437) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$15.05, compared to a current price of NT$19.55 — trading 29.9% above its estimated fair value. The current Inventory Turnover is 2.30. Advanced Optoelectronic Technology's overall GF Score™ is 55/100 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 Advanced Optoelectronic Technology (TPE:3437), the current Inventory Turnover is 2.30 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 Advanced Optoelectronic Technology (TPE:3437) Overvalued in 2026?

Based on GuruFocus' analysis, Advanced Optoelectronic Technology stock appears to be overvalued. The current stock price of NT$19.55 is trading 29.9% above its estimated GF Value™ of NT$15.05. GuruFocus considers Advanced Optoelectronic Technology to be Modestly Overvalued.

Key valuation signals for TPE:3437:

  • Inventory Turnover: 2.30
  • GF Value™: NT$15.05 vs. price of NT$19.55 (29.9% above fair value)
  • GF Score™: 55/100 with 4 warning signs

No single metric tells the full story. See the TPE:3437 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Advanced Optoelectronic Technology Business Description

Address No. 13, Gongye 5th Road, Hsinchu Industrial Park, Hukou Township, Hsinchu Hsien, TWN, 303
Advanced Optoelectronic Technology is focused on the research and development, testing, manufacturing, and sale of LEDs, as well as the import/export and trading of raw materials and semi-finished products. The product portfolio comprises Backlight applications, Sensor applications, Vehicle applications, UV applications, and VR applications (ASPHETEK).
55GF Score

Get the complete analysis for TPE:3437

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

NT$19.55
Price
NT$15.05
GF Value