Taiwan Cogeneration (TPE:8926) Inventory Turnover: 242.98 (As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

TPE:8926 Taiwan Cogeneration Corp TPE:8926
73 GF Score
Price NT$67.30
GF Value NT$43.47
Valuation Significantly Overvalued
! 12 Warning Signs
View Full Analysis

What is Taiwan Cogeneration Inventory Turnover?

Taiwan Cogeneration TPE:8926 -2.89% 73 Inventory Turnover is 242.98 as of Dec. 2025. GuruFocus rates TPE:8926 with a GF Score™ of 73/100 and a GF Value™ of NT$43.47 (Significantly Overvalued). The stock has 12 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. Taiwan Cogeneration's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$1,678 Mil. Taiwan Cogeneration's Average Total Inventories for the quarter that ended in Dec. 2025 was NT$7 Mil. Taiwan Cogeneration's Inventory Turnover for the quarter that ended in Dec. 2025 was 242.98.

Days Inventory indicates the number of days of goods in sales that a company has in the inventory. Taiwan Cogeneration's Days Inventory for the three months ended in Dec. 2025 was 0.38.

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. Taiwan Cogeneration's Inventory-to-Revenue for the quarter that ended in Dec. 2025 was 0.00.


Taiwan Cogeneration  (TPE:8926) 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.

Taiwan Cogeneration'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
=6.905/1677.778*365 / 4
=0.38

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.

Taiwan Cogeneration'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 )
=6.905 / 1967.419
=0.00

* 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.


Taiwan Cogeneration Inventory Turnover Related Terms


Taiwan Cogeneration Inventory Turnover Historical Data

* Premium members only.

The historical data trend for Taiwan Cogeneration'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.

Taiwan Cogeneration Inventory Turnover Chart

Taiwan Cogeneration 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 544.75 258.26 362.90 1,039.98 943.96

Taiwan Cogeneration 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 252.89 191.51 188.69 152.30 242.98
TPE:8926
73GF Score
Taiwan Cogeneration Corp TPE:8926
Inventory Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Taiwan Cogeneration Inventory Turnover Calculation

Taiwan Cogeneration'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 )
=6527.477 / ((8.11 + 5.72) / 2 )
=6527.477 / 6.915
=943.96

Taiwan Cogeneration'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 )
=1677.778 / ((8.09 + 5.72) / 2 )
=1677.778 / 6.905
=242.98

* 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 242.98 mean?
Taiwan Cogeneration (TPE:8926) has a Inventory Turnover of 242.98 as of Dec. 2025. Inventory turnover equals current-period cost of goods sold divided by average two-period total inventories. View historical data on Taiwan Cogeneration and its competitors.
Is Taiwan Cogeneration's Inventory Turnover too high?
Taiwan Cogeneration's current Inventory Turnover is 242.98. Overall, Taiwan Cogeneration has a GF Score™ of 73/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Taiwan Cogeneration's Inventory Turnover compare to PWR and FIX?
Taiwan Cogeneration's Inventory Turnover of 242.98 can be compared against companies in the Construction 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 Construction company?
A good Inventory Turnover depends on the Construction 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 Taiwan Cogeneration and its competitors. Taiwan Cogeneration's current Inventory Turnover is 242.98. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Taiwan Cogeneration stock overvalued right now?
Based on GuruFocus' analysis, Taiwan Cogeneration (TPE:8926) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$43.47, compared to a current price of NT$67.30 — trading 54.8% above its estimated fair value. The current Inventory Turnover is 242.98. Taiwan Cogeneration's overall GF Score™ is 73/100 with 12 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 Taiwan Cogeneration (TPE:8926), the current Inventory Turnover is 242.98 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 Taiwan Cogeneration (TPE:8926) Overvalued in 2026?

Based on GuruFocus' analysis, Taiwan Cogeneration stock appears to be overvalued. The current stock price of NT$67.30 is trading 54.8% above its estimated GF Value™ of NT$43.47. GuruFocus considers Taiwan Cogeneration to be Significantly Overvalued.

Key valuation signals for TPE:8926:

  • Inventory Turnover: 242.98
  • GF Value™: NT$43.47 vs. price of NT$67.30 (54.8% above fair value)
  • GF Score™: 73/100 with 12 warning signs

No single metric tells the full story. See the TPE:8926 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Taiwan Cogeneration Business Description

Address No. 392, Ruiguang Road, 6th Floor, Neihu District, Taipei, TWN, 11492
Taiwan Cogeneration Corp is engaged in engineering, planning, design, procurement, installation, construction and financial planning of cogeneration systems, environmental protection and fuel procurement for cogeneration systems and related businesses. The Corporation also operates and manages cogeneration plants, provides research and development, technical and consultation services related to cogeneration, and manufactures, assembles, sells, leases, installs and repairs cogeneration equipment. In addition, it invests in cogeneration plants, trades related equipment, engages in power generation businesses other than utility, and performs electric equipment installation. Its revenues are generated from sales from cogeneration plants and revenue from consulting and construction services.
73GF Score

Get the complete analysis for TPE:8926

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

NT$67.30
Price
NT$43.47
GF Value