Topco Scientific Co (TPE:5434) Inventory Turnover: 3.39 (As of Dec. 2025)

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TPE:5434 Topco Scientific Co Ltd TPE:5434
83 GF Score
Price NT$562.00
GF Value NT$346.09
Valuation Significantly Overvalued
! 6 Warning Signs
View Full Analysis

What is Topco Scientific Co Inventory Turnover?

Topco Scientific Co TPE:5434 -5.70% 83 Inventory Turnover is 3.39 as of Dec. 2025. GuruFocus rates TPE:5434 with a GF Score™ of 83/100 and a GF Value™ of NT$346.09 (Significantly Overvalued). The stock has 6 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. Topco Scientific Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$14,995 Mil. Topco Scientific Co's Average Total Inventories for the quarter that ended in Dec. 2025 was NT$4,422 Mil. Topco Scientific Co's Inventory Turnover for the quarter that ended in Dec. 2025 was 3.39.

Days Inventory indicates the number of days of goods in sales that a company has in the inventory. Topco Scientific Co's Days Inventory for the three months ended in Dec. 2025 was 26.91.

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. Topco Scientific Co's Inventory-to-Revenue for the quarter that ended in Dec. 2025 was 0.26.

Topco Scientific Co  (TPE:5434) 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.

Topco Scientific 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
=4421.9615/14995.307*365 / 4
=26.91

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.

Topco Scientific 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 )
=4421.9615 / 17298.641
=0.26

* 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.

Topco Scientific Co Inventory Turnover Related Terms

Topco Scientific Co Inventory Turnover Historical Data

* Premium members only.

The historical data trend for Topco Scientific 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.

Topco Scientific Co Inventory Turnover Chart

Topco Scientific 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 11.47 10.77 9.09 10.76 12.05

Topco Scientific 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 2.88 2.83 3.12 3.38 3.39
TPE:5434
83GF Score
Topco Scientific Co Ltd TPE:5434
Inventory Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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Topco Scientific Co Inventory Turnover Calculation

Topco Scientific 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 )
=58933.153 / ((5017.982 + 4762.275) / 2 )
=58933.153 / 4890.1285
=12.05

Topco Scientific 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 )
=14995.307 / ((4081.648 + 4762.275) / 2 )
=14995.307 / 4421.9615
=3.39

* 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 3.39 mean?
Topco Scientific Co (TPE:5434) has a Inventory Turnover of 3.39 as of Dec. 2025. Inventory turnover equals current-period cost of goods sold divided by average two-period total inventories. View historical data on Topco Scientific Co and its competitors.
Is Topco Scientific Co's Inventory Turnover too high?
Topco Scientific Co's current Inventory Turnover is 3.39. Overall, Topco Scientific Co has a GF Score™ of 83/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Topco Scientific Co's Inventory Turnover compare to SNX and ARW?
Topco Scientific Co's Inventory Turnover of 3.39 can be compared against companies in the Hardware 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 Hardware company?
A good Inventory Turnover depends on the Hardware 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 Topco Scientific Co and its competitors. Topco Scientific Co's current Inventory Turnover is 3.39. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Topco Scientific Co stock overvalued right now?
Based on GuruFocus' analysis, Topco Scientific Co (TPE:5434) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$346.09, compared to a current price of NT$562.00 — trading 62.4% above its estimated fair value. The current Inventory Turnover is 3.39. Topco Scientific Co's overall GF Score™ is 83/100 with 6 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 Topco Scientific Co (TPE:5434), the current Inventory Turnover is 3.39 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 Topco Scientific Co (TPE:5434) Overvalued in 2026?

Based on GuruFocus' analysis, Topco Scientific Co stock appears to be overvalued. The current stock price of NT$562.00 is trading 62.4% above its estimated GF Value™ of NT$346.09. GuruFocus considers Topco Scientific Co to be Significantly Overvalued.

Key valuation signals for TPE:5434:

  • Inventory Turnover: 3.39
  • GF Value™: NT$346.09 vs. price of NT$562.00 (62.4% above fair value)
  • GF Score™: 83/100 with 6 warning signs

No single metric tells the full story. See the TPE:5434 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Topco Scientific Co Business Description

Address No. 176 Zhouzi Street, 6th Floor, Neihu District, Taipei, TWN
Topco Scientific Co Ltd engages in the trading of electronics products, high technology products and related materials and components, pollution prevention equipment; designing and installation of water purification and recycling systems, solar energy materials; providing solar energy system integration services and operation power of solar stations, as well as setting up a sport center that operates and provides sport training programs. The company's reportable segments include the advance material division, the semiconductor and electronics division and the environmental engineering group. The majority of the company's revenue is derived from the semiconductor and electronics division.
83GF Score

Get the complete analysis for TPE:5434

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

NT$562.00
Price
NT$346.09
GF Value