BORAY (Bora Pharmaceuticals Co) Total Inventories: $108.8 Mil (As of Dec. 2025)

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BORAY Bora Pharmaceuticals Co Ltd BORAY
70 GF Score
Price $2.59
GF Value $4.84
Valuation Significantly Undervalued
! 5 Warning Signs
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What is Bora Pharmaceuticals Co Total Inventories?

Bora Pharmaceuticals Co BORAY 70 Total Inventories is $108.8 Mil as of Dec. 2025. GuruFocus rates BORAY with a GF Score™ of 70/100 and a GF Value™ of $4.84 (Significantly Undervalued). The stock has 5 warning signs investors should review.

Bora Pharmaceuticals Co's total inventories for the quarter that ended in Dec. 2025 was $108.8 Mil. Bora Pharmaceuticals Co's average total inventories from the quarter that ended in Sep. 2025 to the quarter that ended in Dec. 2025 was $107.4 Mil.

In Ben Graham's calculation of Net-Net Working Capital, inventory is only considered worth half of its book value. Bora Pharmaceuticals Co's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $-3.99.

Days Inventory indicates the number of days of goods in sales that a company has in the inventory. Bora Pharmaceuticals Co's Days Inventory for the three months ended in Dec. 2025 was 99.49.

Inventory Turnover measures how fast the company turns over its inventory within a year. Bora Pharmaceuticals Co's Inventory Turnover for the quarter that ended in Dec. 2025 was 0.92.

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. Bora Pharmaceuticals Co's Inventory-to-Revenue for the quarter that ended in Dec. 2025 was 0.69.


Bora Pharmaceuticals Co  (OTCPK:BORAY) Total Inventories Explanation

Inventory control is an important part of business operation. If a company does not have enough inventory, it may not be able to meet customers' required delivery time. If it has too much inventory, the cost of holding the inventory can be high.

1. In Ben Graham's calculation of Net-Net Working Capital (NNWC), inventory is only considered worth half of its book value.

Bora Pharmaceuticals Co's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2025 is

Net-Net Working Capital Per Share (Q: Dec. 2025 )
=(Cash And Cash Equivalents+0.75 * Accounts Receivable+0.5 * Total Inventories-Total Liabilities
-Preferred Stock-Minority Interest)/Shares Outstanding (EOP)
=(163.842+0.75 * 280.348+0.5 * 108.778-868.9
-0-66.687)/126.987
=-3.99

2. Days Inventory indicates the number of days of goods in sales that a company has in the inventory.

Bora Pharmaceuticals 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
=107.3975/98.506*365 / 4
=99.49

3. Inventory Turnover measures how fast the company turns over its inventory within a year.

Bora Pharmaceuticals Co's Inventory Turnover for the quarter that ended in Dec. 2025 is calculated as

Inventory Turnover=Cost of Goods Sold (Q: Dec. 2025 ) / Average Total Inventories (Q: Dec. 2025 )
=98.506 / 107.3975
=0.92

4. 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.

Bora Pharmaceuticals 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 )
=107.3975 / 155.033
=0.69

* 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

Manufacturers with durable competitive advantages have the advantage that the products they sell do not change, and therefore will never become obsolete. Buffett likes this advantage.

When identifying manufacturers with durable competitive advantage, look for inventory and net earnings that rise correspondingly. This indicates that the company is finding profitable ways to increase sales which called for an increase in inventory.

Manufacturers with inventories that spike up and down are indicative of competitive industries subject to boom and bust.


Bora Pharmaceuticals Co Total Inventories Related Terms


Bora Pharmaceuticals Co Total Inventories Historical Data

* Premium members only.

The historical data trend for Bora Pharmaceuticals Co's Total Inventories 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.

Bora Pharmaceuticals Co Total Inventories Chart

Bora Pharmaceuticals Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Total Inventories
Get a 7-Day Free Trial Premium Member Only Premium Member Only 32.93 63.51 69.04 168.92 108.78

Bora Pharmaceuticals Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
Total Inventories 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 168.92 124.40 108.87 106.02 108.78
BORAY
70GF Score
Bora Pharmaceuticals Co Ltd BORAY
Total Inventories is just one metric. See GF Score™, valuation, warning signs, and more.
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Bora Pharmaceuticals Co Total Inventories Calculation

Total Inventories includes the raw materials, work-in-process goods and completely finished goods of a company. It is a portion of a company's current assets.

Frequently Asked Questions Learn more about Total Inventories →
What does a Total Inventories of $108.8 Mil mean?
Bora Pharmaceuticals Co (BORAY) has a Total Inventories of $108.8 Mil as of Dec. 2025. The total amount of inventory as recorded on a company's balance sheet. View historical data for Bora Pharmaceuticals Co and its competitors.
Is Bora Pharmaceuticals Co's Total Inventories too high?
Bora Pharmaceuticals Co's current Total Inventories is $108.8 Mil. Overall, Bora Pharmaceuticals Co has a GF Score™ of 70/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Bora Pharmaceuticals Co's Total Inventories compare to ?
Bora Pharmaceuticals Co's Total Inventories of $108.8 Mil can be compared against companies in the Drug Manufacturers industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Total Inventories for a Drug Manufacturers company?
A good Total Inventories depends on the Drug Manufacturers industry context. However, Total Inventories 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 Total Inventories mean?
A high Total Inventories can signal that a stock is expensive relative to its fundamentals. The total amount of inventory as recorded on a company's balance sheet. View historical data for Bora Pharmaceuticals Co and its competitors. Bora Pharmaceuticals Co's current Total Inventories is $108.8 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bora Pharmaceuticals Co stock overvalued right now?
Based on GuruFocus' analysis, Bora Pharmaceuticals Co (BORAY) is currently considered Significantly Undervalued. The stock's GF Value™ is $4.84, compared to a current price of $2.59 — trading 46.5% below its estimated fair value. The current Total Inventories is $108.8 Mil. Bora Pharmaceuticals Co's overall GF Score™ is 70/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Total Inventories calculated?
Total Inventories is calculated from a company's financial statements. For Bora Pharmaceuticals Co (BORAY), the current Total Inventories is $108.8 Mil 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 Bora Pharmaceuticals Co (BORAY) Overvalued in 2026?

Based on GuruFocus' analysis, Bora Pharmaceuticals Co stock appears to be undervalued. The current stock price of $2.59 is trading 46.5% below its estimated GF Value™ of $4.84. GuruFocus considers Bora Pharmaceuticals Co to be Significantly Undervalued.

Key valuation signals for BORAY:

  • Total Inventories: $108.8 Mil
  • GF Value™: $4.84 vs. price of $2.59 (46.5% below fair value)
  • GF Score™: 70/100 with 5 warning signs

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


Bora Pharmaceuticals Co Business Description

Comparable Companies
Other Exchanges 6472:Taiwan
Address No. 2, Aly. 36, Lane 26, Ruiguang Road, 6th Floor, Neihu District, Taipei, TWN, 114
Bora Pharmaceuticals Co Ltd is a pharmaceutical company based in Taiwan. It covers the pharmaceutical supply chain from research and development to sales and distribution. The main activities of the Company focus on manufacturing and selling generic, brand, and over-the-counter (OTC) drugs, contract development and manufacturing (CDMO), and developing and selling consumer healthcare products. The Group operates in three reportable segments; Sales segment: sale of pharmaceuticals, generics, and healthcare products. CDMO segment: contract development and manufacturing organization of pharmaceuticals. Other segment: Others. Geographically, the company operates in the USA which derives key revenue, Europe, Taiwan, and other regions.
70GF Score

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$2.59
Price
$4.84
GF Value