Union Pioneer PCL (BKK:UPF) Days Inventory: 109.93 (As of Mar. 2026) — Near Median


BKK:UPF Union Pioneer PCL BKK:UPF
60 GF Score
Price ฿21.50
GF Value ฿29.53
Valuation Modestly Undervalued
! 4 Warning Signs
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What is Union Pioneer PCL Days Inventory?

Union Pioneer PCL BKK:UPF +2.38% 60 Days Inventory is 109.93 as of Mar. 2026, which is 0% below its 10-year median of 110.01. GuruFocus rates BKK:UPF with a GF Score™ of 60/100 and a GF Value™ of ฿29.53 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 1,002 Manufacturing - Apparel & Accessories companies, Union Pioneer PCL ranks better than 60.68% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Union Pioneer PCL's Average Total Inventories for the three months ended in Mar. 2026 was ฿130.0 Mil. Union Pioneer PCL's Cost of Goods Sold for the three months ended in Mar. 2026 was ฿107.9 Mil. Hence, Union Pioneer PCL's Days Inventory for the three months ended in Mar. 2026 was 109.93.

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

BKK:UPF' s Days Inventory Range Over the Past 10 Years
Min: 98.37   Med: 110.01   Max: 126.01
Current: 105.38

During the past 13 years, Union Pioneer PCL's highest Days Inventory was 126.01. The lowest was 98.37. And the median was 110.01.

BKK:UPF's Days Inventory is ranked better than
60.68% of 1002 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 132.61 vs BKK:UPF: 105.38

Union Pioneer PCL's Days Inventory increased from Mar. 2025 (98.89) to Mar. 2026 (109.93). It might indicate that Union Pioneer PCL's sales slowed down.

Inventory Turnover measures how fast the company turns over its inventory within a year. Union Pioneer PCL's Inventory Turnover for the three months ended in Mar. 2026 was 0.83.

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. Union Pioneer PCL's Inventory-to-Revenue for the three months ended in Mar. 2026 was 1.05.


Union Pioneer PCL  (BKK:UPF) 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.

Union Pioneer 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.

Union Pioneer 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.


Union Pioneer PCL Days Inventory Related Terms


Union Pioneer PCL Days Inventory Historical Data

* Premium members only.

The historical data trend for Union Pioneer 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.

Union Pioneer PCL Days Inventory Chart

Union Pioneer 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 126.01 106.72 99.60 98.37 111.69

Union Pioneer 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 98.89 103.67 95.93 103.49 109.93

BKK:UPF vs AIN: Days Inventory Comparison

For the Textile Manufacturing subindustry, Union Pioneer 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.


Union Pioneer PCL Days Inventory vs Manufacturing - Apparel & Accessories Industry

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

* The bar in red indicates where Union Pioneer PCL's Days Inventory falls into.


BKK:UPF
60GF Score
Union Pioneer PCL BKK:UPF
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
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Union Pioneer PCL Days Inventory Calculation

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

Union Pioneer 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
=( (159.721 + 130.864) / 2 ) / 474.828*365
=145.2925 / 474.828*365
=111.69

Union Pioneer 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
=( (130.864 + 129.125) / 2 ) / 107.905*365 / 4
=129.9945 / 107.905*365 / 4
=109.93

* 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 109.93 mean?
Union Pioneer PCL (BKK:UPF) has a Days Inventory of 109.93 as of Mar. 2026. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Union Pioneer PCL and its competitors. This is near median its historical median of 110.01. Over the past decade, Union Pioneer PCL's Days Inventory has ranged from 98.37 to 126.01. According to the industry distribution chart, Union Pioneer PCL ranks #394 out of 1002 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 39.3%.
Is Union Pioneer PCL's Days Inventory too high?
Union Pioneer PCL's current Days Inventory of 109.93 is near median its 10-year median of 110.01. Over the past 10 years, this metric has ranged from a low of 98.37 to a high of 126.01. The Manufacturing - Apparel & Accessories industry median Days Inventory is 132.61. Union Pioneer PCL's value of 109.93 is 17.1% below this industry median. Based on the distribution chart, Union Pioneer PCL ranks #394 out of 1002 companies in the Manufacturing - Apparel & Accessories industry, which is above the industry midpoint. Overall, Union Pioneer PCL has a GF Score™ of 60/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Union Pioneer PCL's Days Inventory compare to AIN?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Union Pioneer PCL ranks #394 out of 1002 companies for Days Inventory. This puts Union Pioneer PCL in the upper half of its industry. The industry median Days Inventory is 132.61. Union Pioneer PCL's value of 109.93 is 17.1% below this benchmark. Historically, Union Pioneer PCL's own Days Inventory has ranged from 98.37 to 126.01 over the past decade. While the company's 10-year median is 110.01 vs. the industry median of 132.61, Union Pioneer 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 132.61, based on 1,002 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. Union Pioneer PCL's current Days Inventory of 109.93 is 17.1% 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 Union Pioneer PCL and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Days Inventory is 132.61 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Union Pioneer PCL's current Days Inventory is 109.93, which is near median its own 10-year median of 110.01. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Union Pioneer PCL stock overvalued right now?
Based on GuruFocus' analysis, Union Pioneer PCL (BKK:UPF) is currently considered Modestly Undervalued. The stock's GF Value™ is ฿29.53, compared to a current price of ฿21.50 — trading 27.2% below its estimated fair value. The current Days Inventory is 109.93, which is near median its 10-year median of 110.01 and 17.1% below the Manufacturing - Apparel & Accessories industry median of 132.61. Union Pioneer PCL's overall GF Score™ is 60/100 with 4 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 Union Pioneer PCL (BKK:UPF), the current Days Inventory is 109.93 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 Union Pioneer PCL (BKK:UPF) Overvalued in 2026?

Based on GuruFocus' analysis, Union Pioneer PCL stock appears to be undervalued. The current stock price of ฿21.50 is trading 27.2% below its estimated GF Value™ of ฿29.53. GuruFocus considers Union Pioneer PCL to be Modestly Undervalued.

Key valuation signals for BKK:UPF:

  • Days Inventory: 109.93 (near median its 10-year median of 110.01)
  • GF Value™: ฿29.53 vs. price of ฿21.50 (27.2% below fair value)
  • GF Score™: 60/100 with 4 warning signs
  • Industry Position: 17.1% below the Manufacturing - Apparel & Accessories median (#394 of 1002)

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


Union Pioneer PCL Business Description

Address No.1 Soi Serithai 62, Khwaeng Minburi, Khet Minburi, Bangkok, THA, 10510
Union Pioneer PCL is principally engaged in the manufacture and distribution of finished elastic products. It offers products such as Rubber thread and tape, Elastic braid, Elastic webbing and crochet, and covering yarn, among other products. The majority of the company's products are the raw materials for other products, such as the baby-adult diaper industry, garment industry, or other uses, depending on the nature of the business of the customers. Geographically, the company derives revenue from Thailand, the United States, and other countries.
60GF Score

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

฿21.50
Price
฿29.53
GF Value