Etropal AD (XBUL:ETR) Inventory Turnover: 3.24 (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.

XBUL:ETR Etropal AD XBUL:ETR
50 GF Score
Price €2.76
GF Value €8.69
Valuation Significantly Undervalued
! 3 Warning Signs
View Full Analysis

What is Etropal AD Inventory Turnover?

Etropal AD XBUL:ETR 50 Inventory Turnover is 3.24 as of Dec. 2025. GuruFocus rates XBUL:ETR with a GF Score™ of 50/100 and a GF Value™ of €8.69 (Significantly Undervalued). The stock has 3 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. Etropal AD's Cost of Goods Sold for the six months ended in Dec. 2025 was €7.21 Mil. Etropal AD's Average Total Inventories for the quarter that ended in Dec. 2025 was €2.23 Mil. Etropal AD's Inventory Turnover for the quarter that ended in Dec. 2025 was 3.24.

Days Inventory indicates the number of days of goods in sales that a company has in the inventory. Etropal AD's Days Inventory for the six months ended in Dec. 2025 was 56.36.

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. Etropal AD's Inventory-to-Revenue for the quarter that ended in Dec. 2025 was 0.22.


Etropal AD  (XBUL:ETR) 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.

Etropal AD's Days Inventory for the six 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
=2.226/7.208*365 / 2
=56.36

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.

Etropal AD'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 )
=2.226 / 10.229
=0.22

* 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.


Etropal AD Inventory Turnover Related Terms


Etropal AD Inventory Turnover Historical Data

* Premium members only.

The historical data trend for Etropal AD'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.

Etropal AD Inventory Turnover Chart

Etropal AD Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Inventory Turnover
Get a 7-Day Free Trial Premium Member Only Premium Member Only 3.22 2.19 3.03 3.45 3.24

Etropal AD Semi-Annual Data
Dec10 Dec11 Dec12 Dec13 Dec14 Dec15 Dec16 Dec17 Dec18 Dec20 Dec21 Dec22 Dec23 Dec24 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 3.22 2.19 3.03 3.45 3.24
XBUL:ETR
50GF Score
Etropal AD XBUL:ETR
Inventory Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Etropal AD Inventory Turnover Calculation

Etropal AD'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 )
=7.208 / ((1.826 + 2.626) / 2 )
=7.208 / 2.226
=3.24

Etropal AD'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: Dec. 2024 ) + Total Inventories (Q: Dec. 2025 )) / count )
=7.208 / ((1.826 + 2.626) / 2 )
=7.208 / 2.226
=3.24

* 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 3.24 mean?
Etropal AD (XBUL:ETR) has a Inventory Turnover of 3.24 as of Dec. 2025. Inventory turnover equals current-period cost of goods sold divided by average two-period total inventories. View historical data on Etropal AD and its competitors.
Is Etropal AD's Inventory Turnover too high?
Etropal AD's current Inventory Turnover is 3.24. Overall, Etropal AD has a GF Score™ of 50/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Etropal AD's Inventory Turnover compare to ISRG and BDX?
Etropal AD's Inventory Turnover of 3.24 can be compared against companies in the Medical Devices & Instruments 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 Medical Devices & Instruments company?
A good Inventory Turnover depends on the Medical Devices & Instruments 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 Etropal AD and its competitors. Etropal AD's current Inventory Turnover is 3.24. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Etropal AD stock overvalued right now?
Based on GuruFocus' analysis, Etropal AD (XBUL:ETR) is currently considered Significantly Undervalued. The stock's GF Value™ is €8.69, compared to a current price of €2.76 — trading 68.2% below its estimated fair value. The current Inventory Turnover is 3.24. Etropal AD's overall GF Score™ is 50/100 with 3 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 Etropal AD (XBUL:ETR), the current Inventory Turnover is 3.24 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 Etropal AD (XBUL:ETR) Overvalued in 2026?

Based on GuruFocus' analysis, Etropal AD stock appears to be undervalued. The current stock price of €2.76 is trading 68.2% below its estimated GF Value™ of €8.69. GuruFocus considers Etropal AD to be Significantly Undervalued.

Key valuation signals for XBUL:ETR:

  • Inventory Turnover: 3.24
  • GF Value™: €8.69 vs. price of €2.76 (68.2% below fair value)
  • GF Score™: 50/100 with 3 warning signs

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


Etropal AD Business Description

Address 191 Rusky Boulevard, Etropole, Sofia, BGR, 2180
Etropal AD is engaged in the business of manufacturing medical accessories. The product portfolio includes fistula needles, blood taking sets, transfusion and infusion sets, catheters and tubes, urine collecting bags, colostomy bags, among others. The company also produces hip - joint endoprosthesis and instruments of implantation.
50GF Score

Get the complete analysis for XBUL:ETR

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

€2.76
Price
€8.69
GF Value