Pan Asia Footwear PCL (BKK:PAF) Days Inventory: 36.26 (As of Mar. 2026) — 24% Below Median


BKK:PAF Pan Asia Footwear PCL BKK:PAF
54 GF Score
Price ฿0.93
GF Value ฿0.89
Valuation Fairly Valued
! 9 Warning Signs
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What is Pan Asia Footwear PCL Days Inventory?

Pan Asia Footwear PCL BKK:PAF +1.09% 54 Days Inventory is 36.26 as of Mar. 2026, which is 24% below its 10-year median of 47.45. GuruFocus rates BKK:PAF with a GF Score™ of 54/100 and a GF Value™ of ฿0.89 (Fairly Valued). The stock has 9 warning signs investors should review. Among 1,004 Manufacturing - Apparel & Accessories companies, Pan Asia Footwear PCL ranks better than 91.93% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Pan Asia Footwear PCL's Average Total Inventories for the three months ended in Mar. 2026 was ฿168 Mil. Pan Asia Footwear PCL's Cost of Goods Sold for the three months ended in Mar. 2026 was ฿423 Mil. Hence, Pan Asia Footwear PCL's Days Inventory for the three months ended in Mar. 2026 was 36.26.

The historical rank and industry rank for Pan Asia Footwear PCL's Days Inventory or its related term are showing as below:

BKK:PAF' s Days Inventory Range Over the Past 10 Years
Min: 13.4   Med: 47.45   Max: 57.48
Current: 32.39

During the past 13 years, Pan Asia Footwear PCL's highest Days Inventory was 57.48. The lowest was 13.40. And the median was 47.45.

BKK:PAF's Days Inventory is ranked better than
91.93% of 1004 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 132.785 vs BKK:PAF: 32.39

Pan Asia Footwear PCL's Days Inventory increased from Mar. 2025 (33.81) to Mar. 2026 (36.26). It might indicate that Pan Asia Footwear PCL's sales slowed down.

Warning Sign:

If a company builds up inventory, it may mean it is having difficulties selling its goods.

Inventory Turnover measures how fast the company turns over its inventory within a year. Pan Asia Footwear PCL's Inventory Turnover for the three months ended in Mar. 2026 was 2.52.

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. Pan Asia Footwear PCL's Inventory-to-Revenue for the three months ended in Mar. 2026 was 0.36.


Pan Asia Footwear PCL  (BKK:PAF) 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.

Pan Asia Footwear 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.

Pan Asia Footwear 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.


Pan Asia Footwear PCL Days Inventory Related Terms


Pan Asia Footwear PCL Days Inventory Historical Data

* Premium members only.

The historical data trend for Pan Asia Footwear 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.

Pan Asia Footwear PCL Days Inventory Chart

Pan Asia Footwear 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 53.19 26.27 13.40 16.75 25.54

Pan Asia Footwear 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 33.81 26.05 38.60 31.01 36.26

BKK:PAF vs NKE, DECK, ONON: Days Inventory Comparison

For the Footwear & Accessories subindustry, Pan Asia Footwear 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.


Pan Asia Footwear PCL Days Inventory vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Pan Asia Footwear PCL's Days Inventory distribution charts can be found below:

* The bar in red indicates where Pan Asia Footwear PCL's Days Inventory falls into.


BKK:PAF
54GF Score
Pan Asia Footwear PCL BKK:PAF
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
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Pan Asia Footwear PCL Days Inventory Calculation

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

Pan Asia Footwear 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
=( (118.643 + 157.033) / 2 ) / 1970.114*365
=137.838 / 1970.114*365
=25.54

Pan Asia Footwear 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
=( (157.033 + 179.043) / 2 ) / 422.88*365 / 4
=168.038 / 422.88*365 / 4
=36.26

* 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.

Frequently Asked Questions Learn more about Days Inventory →
What does a Days Inventory of 36.26 mean?
Pan Asia Footwear PCL (BKK:PAF) has a Days Inventory of 36.26 as of Mar. 2026. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Pan Asia Footwear PCL and its competitors. This is 24% below median its historical median of 47.45. Over the past decade, Pan Asia Footwear PCL's Days Inventory has ranged from 13.40 to 57.48. According to the industry distribution chart, Pan Asia Footwear PCL ranks #81 out of 1004 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 8.1%.
Is Pan Asia Footwear PCL's Days Inventory too high?
Pan Asia Footwear PCL's current Days Inventory of 36.26 is 24% below median its 10-year median of 47.45. Over the past 10 years, this metric has ranged from a low of 13.40 to a high of 57.48. The Manufacturing - Apparel & Accessories industry median Days Inventory is 132.79. Pan Asia Footwear PCL's value of 36.26 is 72.7% below this industry median. Based on the distribution chart, Pan Asia Footwear PCL ranks #81 out of 1004 companies in the Manufacturing - Apparel & Accessories industry, which is in the top quartile — a strong position relative to peers. Overall, Pan Asia Footwear PCL has a GF Score™ of 54/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Pan Asia Footwear PCL's Days Inventory compare to NKE and DECK?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Pan Asia Footwear PCL ranks #81 out of 1004 companies for Days Inventory. This places Pan Asia Footwear PCL in the top 8% of its industry — outperforming the majority of peers. The industry median Days Inventory is 132.79. Pan Asia Footwear PCL's value of 36.26 is 72.7% below this benchmark. Historically, Pan Asia Footwear PCL's own Days Inventory has ranged from 13.40 to 57.48 over the past decade. While the company's 10-year median is 47.45 vs. the industry median of 132.79, Pan Asia Footwear 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 Manufacturing - Apparel & Accessories company?
The median Days Inventory among Manufacturing - Apparel & Accessories companies is 132.79, based on 1,004 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. Pan Asia Footwear PCL's current Days Inventory of 36.26 is 72.7% 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 Pan Asia Footwear PCL and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Days Inventory is 132.79 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Pan Asia Footwear PCL's current Days Inventory is 36.26, which is 24% below median its own 10-year median of 47.45. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pan Asia Footwear PCL stock overvalued right now?
Based on GuruFocus' analysis, Pan Asia Footwear PCL (BKK:PAF) is currently considered Fairly Valued. The stock's GF Value™ is ฿0.89, compared to a current price of ฿0.93 — trading 4.5% above its estimated fair value. The current Days Inventory is 36.26, which is 24% below median its 10-year median of 47.45 and 72.7% below the Manufacturing - Apparel & Accessories industry median of 132.79. Pan Asia Footwear PCL's overall GF Score™ is 54/100 with 9 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 Pan Asia Footwear PCL (BKK:PAF), the current Days Inventory is 36.26 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 Pan Asia Footwear PCL (BKK:PAF) Overvalued in 2026?

Based on GuruFocus' analysis, Pan Asia Footwear PCL stock appears to be overvalued. The current stock price of ฿0.93 is trading 4.5% above its estimated GF Value™ of ฿0.89. GuruFocus considers Pan Asia Footwear PCL to be Fairly Valued.

Key valuation signals for BKK:PAF:

  • Days Inventory: 36.26 (24% below median its 10-year median of 47.45)
  • GF Value™: ฿0.89 vs. price of ฿0.93 (4.5% above fair value)
  • GF Score™: 54/100 with 9 warning signs
  • Industry Position: 72.7% below the Manufacturing - Apparel & Accessories median (#81 of 1004)

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


Pan Asia Footwear PCL Business Description

Address 507/2 Moo 11, Tambol Nongkharm, Aumphur Siracha, Chonburi Province, Chonburi, THA, 20230
Pan Asia Footwear PCL is engaged in Organic farming business, Manufacture, distribution and export of footwear and Distribution. Its segments include manufacture and distribution of footwear and bag, manufacture of soles and parts for footwear, Production support business, consisting of plastic parts injection, molds manufacture and repair, fabric manufacture and dyeing, and cutting board and eyelet, The organic farming business and others, and Distribution. It derives the majority of the revenue from manufacture and distribution of footwear and bag segment. It operates in geographical segments by selling both in local and oversea.
54GF Score

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

฿0.93
Price
฿0.89
GF Value