Formosa Sumco Technology (TPE:3532) Inventory Turnover: 0.72 (As of Dec. 2025)

What is Formosa Sumco Technology Inventory Turnover?

Formosa Sumco Technology TPE:3532 62 Inventory Turnover is 0.72 as of Dec. 2025. GuruFocus rates TPE:3532 with a GF Score™ of 62/100 and a GF Value™ of NT$117.50 (Significantly Overvalued). The stock has 11 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. Formosa Sumco Technology's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$2,888 Mil. Formosa Sumco Technology's Average Total Inventories for the quarter that ended in Dec. 2025 was NT$4,032 Mil. Formosa Sumco Technology's Inventory Turnover for the quarter that ended in Dec. 2025 was 0.72.

Days Inventory indicates the number of days of goods in sales that a company has in the inventory. Formosa Sumco Technology's Days Inventory for the three months ended in Dec. 2025 was 127.40.

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. Formosa Sumco Technology's Inventory-to-Revenue for the quarter that ended in Dec. 2025 was 1.23.

Formosa Sumco Technology (TPE:3532) 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.

Formosa Sumco 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
	=	4032.412	/	2888.096	*	365 / 4
	=	127.40

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.

Formosa Sumco 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 )
	=	4032.412	/	3268.741
	=	1.23

* 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.

Formosa Sumco Technology Inventory Turnover Related Terms

Formosa Sumco Technology Inventory Turnover Historical Data

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The historical data trend for Formosa Sumco Technology's Inventory Turnover can be seen below:

Formosa Sumco Technology Inventory Turnover Chart

Formosa Sumco Technology Annual Data

Trend

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Dec25

Inventory Turnover

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3.28

3.19

2.72

2.66

2.69

Formosa Sumco 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															0.67	0.66	0.65	0.66	0.72

62GF Score

Formosa Sumco Technology Corp TPE:3532

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

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Formosa Sumco Technology Inventory Turnover Calculation

Formosa Sumco 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 )
=	10516.22	/ (	(3617.309	+	4194.697)	/	2 )
=	10516.22	/	3906.003
=	2.69

Formosa Sumco 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 )
=	2888.096	/ (	(3870.127	+	4194.697)	/	2 )
=	2888.096	/	4032.412
=	0.72

Frequently Asked Questions Learn more about Inventory Turnover →

What does a Inventory Turnover of 0.72 mean?

Formosa Sumco Technology (TPE:3532) has a Inventory Turnover of 0.72 as of Dec. 2025. Inventory turnover equals current-period cost of goods sold divided by average two-period total inventories. View historical data on Formosa Sumco Technology and its competitors.

Is Formosa Sumco Technology's Inventory Turnover too high?

Formosa Sumco Technology's current Inventory Turnover is 0.72. Overall, Formosa Sumco Technology has a GF Score™ of 62/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.

How does Formosa Sumco Technology's Inventory Turnover compare to AMAT and LRCX?

Formosa Sumco Technology's Inventory Turnover of 0.72 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 Formosa Sumco Technology and its competitors. Formosa Sumco Technology's current Inventory Turnover is 0.72. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is Formosa Sumco Technology stock overvalued right now?

Based on GuruFocus' analysis, Formosa Sumco Technology (TPE:3532) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$117.50, compared to a current price of NT$423.50 — trading 260.4% above its estimated fair value. The current Inventory Turnover is 0.72. Formosa Sumco Technology's overall GF Score™ is 62/100 with 11 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 Formosa Sumco Technology (TPE:3532), the current Inventory Turnover is 0.72 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 Formosa Sumco Technology (TPE:3532) Overvalued in 2026?

Based on GuruFocus' analysis, Formosa Sumco Technology stock appears to be overvalued. The current stock price of NT$423.50 is trading 260.4% above its estimated GF Value™ of NT$117.50. GuruFocus considers Formosa Sumco Technology to be Significantly Overvalued.

Key valuation signals for TPE:3532:

Inventory Turnover: 0.72
GF Value™: NT$117.50 vs. price of NT$423.50 (260.4% above fair value)
GF Score™: 62/100 with 11 warning signs

No single metric tells the full story. See the TPE:3532 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Formosa Sumco Technology Business Description

Industry Technology Semiconductors

Comparable Companies ROCO:6510 ROCO:5483 ROCO:6147 ROCO:3131 TPE:3450 TPE:2441 ROCO:3081 ROCO:6182 TPE:2481 TPE:2455 XAMS:ASML AMAT LRCX KLAC TSE:8035 TSE:6857 SZSE:002371 TER SHSE:688012 XAMS:ASM

Address Nanjing East Road, 8th Floor, A1 Building, No. 380, Section 6, Neihu District, Taipei, TWN

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

Formosa Sumco Technology Corp is a Taiwan-based manufacturer and seller of silicon wafer electronic products. The company operates in two principal geographical areas: Taiwan, China, and Japan, with the majority of revenue from Taiwan. The company's product range includes Polished Wafers, Annealed Wafers, Test Wafers, and Epitaxial Wafers.

62GF Score

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

NT$423.50

Price

NT$117.50

GF Value

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