Forth Smart Service PCL (BKK:FSMART) Days Inventory: 16.56 (As of Mar. 2026) — 64% Above Median

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BKK:FSMART Forth Smart Service PCL BKK:FSMART
68 GF Score
Price ฿7.70
GF Value ฿6.73
Valuation Modestly Overvalued
! 3 Warning Signs
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What is Forth Smart Service PCL Days Inventory?

Forth Smart Service PCL BKK:FSMART -2.53% 68 Days Inventory is 16.56 as of Mar. 2026, which is 64% above its 10-year median of 10.08. GuruFocus rates BKK:FSMART with a GF Score™ of 68/100 and a GF Value™ of ฿6.73 (Modestly Overvalued). The stock has 3 warning signs investors should review. Among 296 Telecommunication Services companies, Forth Smart Service PCL ranks better than 59.8% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Forth Smart Service PCL's Average Total Inventories for the three months ended in Mar. 2026 was ฿65 Mil. Forth Smart Service PCL's Cost of Goods Sold for the three months ended in Mar. 2026 was ฿356 Mil. Hence, Forth Smart Service PCL's Days Inventory for the three months ended in Mar. 2026 was 16.56.

The historical rank and industry rank for Forth Smart Service PCL's Days Inventory or its related term are showing as below:

BKK:FSMART' s Days Inventory Range Over the Past 10 Years
Min: 5.88   Med: 10.08   Max: 15.67
Current: 14.83

During the past 13 years, Forth Smart Service PCL's highest Days Inventory was 15.67. The lowest was 5.88. And the median was 10.08.

BKK:FSMART's Days Inventory is ranked better than
59.8% of 296 companies
in the Telecommunication Services industry
Industry Median: 18.84 vs BKK:FSMART: 14.83

Forth Smart Service PCL's Days Inventory increased from Mar. 2025 (16.21) to Mar. 2026 (16.56). It might indicate that Forth Smart Service PCL's sales slowed down.

Inventory Turnover measures how fast the company turns over its inventory within a year. Forth Smart Service PCL's Inventory Turnover for the three months ended in Mar. 2026 was 5.51.

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. Forth Smart Service PCL's Inventory-to-Revenue for the three months ended in Mar. 2026 was 0.13.


Forth Smart Service PCL  (BKK:FSMART) Days Inventory Explanation

Days Inventory indicates the liquidity of the inventory. Generally, a lower Days Inventory is preferred as it indicates a shorter duration to clear off the inventory. An increase of the ratio may indicate the company's sales slowed. Similar ratios related to Days Inventory are:

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

Forth Smart Service PCL's Inventory Turnover for the three months ended in Mar. 2026 is calculated as

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.

Forth Smart Service PCL's Inventory to Revenue for the three months ended in Mar. 2026 is calculated as

* 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

A lot of business are seasonable. It makes more sense to compare Days Inventory from the same period in the previous year instead of from the previous quarter.


Forth Smart Service PCL Days Inventory Related Terms


Forth Smart Service PCL Days Inventory Historical Data

* Premium members only.

The historical data trend for Forth Smart Service PCL's Days Inventory 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.

Forth Smart Service PCL Days Inventory Chart

Forth Smart Service PCL Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Inventory
Get a 7-Day Free Trial Premium Member Only Premium Member Only 7.81 7.68 9.46 13.35 15.67

Forth Smart Service PCL Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Days Inventory 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 16.21 13.83 13.73 13.93 16.56

BKK:FSMART vs VZ, TMUS, T: Days Inventory Comparison

For the Telecom Services subindustry, Forth Smart Service PCL's Days Inventory, along with its competitors' market caps and Days Inventory data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Forth Smart Service PCL Days Inventory vs Telecommunication Services Industry

For the Telecommunication Services industry and Communication Services sector, Forth Smart Service PCL's Days Inventory distribution charts can be found below:

* The bar in red indicates where Forth Smart Service PCL's Days Inventory falls into.


BKK:FSMART
68GF Score
Forth Smart Service PCL BKK:FSMART
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
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Forth Smart Service PCL Days Inventory Calculation

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

Forth Smart Service PCL's Days Inventory for the fiscal year that ended in Dec. 2025 is calculated as

Days Inventory (A: Dec. 2025 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (A: Dec. 2024 ) + Total Inventories (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( (79.048 + 60.334) / 2 ) / 1623.695*365
=69.691 / 1623.695*365
=15.67

Forth Smart Service PCL's Days Inventory for the quarter that ended in Mar. 2026 is calculated as:

Days Inventory (Q: Mar. 2026 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (Q: Dec. 2025 ) + Total Inventories (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (60.334 + 68.776) / 2 ) / 355.771*365 / 4
=64.555 / 355.771*365 / 4
=16.56

* 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 Days Inventory →
What does a Days Inventory of 16.56 mean?
Forth Smart Service PCL (BKK:FSMART) has a Days Inventory of 16.56 as of Mar. 2026. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Forth Smart Service PCL and its competitors. This is 64% above median its historical median of 10.08. Over the past decade, Forth Smart Service PCL's Days Inventory has ranged from 5.88 to 15.67. According to the industry distribution chart, Forth Smart Service PCL ranks #119 out of 296 companies in the Telecommunication Services industry, placing it in the top 40.2%.
Is Forth Smart Service PCL's Days Inventory too high?
Forth Smart Service PCL's current Days Inventory of 16.56 is 64% above median its 10-year median of 10.08. Over the past 10 years, this metric has ranged from a low of 5.88 to a high of 15.67. The Telecommunication Services industry median Days Inventory is 18.84. Forth Smart Service PCL's value of 16.56 is 12.1% below this industry median. Based on the distribution chart, Forth Smart Service PCL ranks #119 out of 296 companies in the Telecommunication Services industry, which is above the industry midpoint. Overall, Forth Smart Service PCL has a GF Score™ of 68/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Forth Smart Service PCL's Days Inventory compare to VZ and TMUS?
According to the Telecommunication Services industry distribution chart, Forth Smart Service PCL ranks #119 out of 296 companies for Days Inventory. This puts Forth Smart Service PCL in the upper half of its industry. The industry median Days Inventory is 18.84. Forth Smart Service PCL's value of 16.56 is 12.1% below this benchmark. Historically, Forth Smart Service PCL's own Days Inventory has ranged from 5.88 to 15.67 over the past decade. While the company's 10-year median is 10.08 vs. the industry median of 18.84, Forth Smart Service PCL has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Days Inventory for a Telecommunication Services company?
The median Days Inventory among Telecommunication Services companies is 18.84, based on 296 companies in the industry. Companies in the top quartile (top 25%) have a Days Inventory significantly above this median, while those in the bottom quartile fall well below. However, Days Inventory should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Forth Smart Service PCL's current Days Inventory of 16.56 is 12.1% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Days Inventory mean?
A high Days Inventory can signal that a stock is expensive relative to its fundamentals. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Forth Smart Service PCL and its competitors. For the Telecommunication Services industry, the median Days Inventory is 18.84 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Forth Smart Service PCL's current Days Inventory is 16.56, which is 64% above median its own 10-year median of 10.08. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Forth Smart Service PCL stock overvalued right now?
Based on GuruFocus' analysis, Forth Smart Service PCL (BKK:FSMART) is currently considered Modestly Overvalued. The stock's GF Value™ is ฿6.73, compared to a current price of ฿7.70 — trading 14.4% above its estimated fair value. The current Days Inventory is 16.56, which is 64% above median its 10-year median of 10.08 and 12.1% below the Telecommunication Services industry median of 18.84. Forth Smart Service PCL's overall GF Score™ is 68/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Inventory calculated?
Days Inventory is calculated from a company's financial statements. For Forth Smart Service PCL (BKK:FSMART), the current Days Inventory is 16.56 as of Mar. 2026. 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 Forth Smart Service PCL (BKK:FSMART) Overvalued in 2026?

Based on GuruFocus' analysis, Forth Smart Service PCL stock appears to be overvalued. The current stock price of ฿7.70 is trading 14.4% above its estimated GF Value™ of ฿6.73. GuruFocus considers Forth Smart Service PCL to be Modestly Overvalued.

Key valuation signals for BKK:FSMART:

  • Days Inventory: 16.56 (64% above median its 10-year median of 10.08)
  • GF Value™: ฿6.73 vs. price of ฿7.70 (14.4% above fair value)
  • GF Score™: 68/100 with 3 warning signs
  • Industry Position: 12.1% below the Telecommunication Services median (#119 of 296)

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


Forth Smart Service PCL Business Description

Address 256 Paholyothin Road, Samsennai, Phaya Thai District, Bangkok, THA, 10400
Forth Smart Service PCL is a Thailand-based company engaged in providing prepaid mobile top-up services, money transfer services, and online payment receipt services through electronic top-up machines. The company also provides advertising services through its online top-up machine network. It operates through two reportable segments: Top-up Machine, which provides mobile top-up, payment, and related services through automated machines; and Lending, which provides personal loans and nano finance services. It generates the majority of its revenue from the Top-up machine segment.
68GF Score

Get the complete analysis for BKK:FSMART

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

฿7.70
Price
฿6.73
GF Value