Northern Spirits (BOM:542628) Days Inventory: 20.66 (As of Mar. 2026) — 64% Below Median

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BOM:542628 Northern Spirits Ltd BOM:542628
71 GF Score
Price ₹128.60
GF Value ₹337.97
Valuation Significantly Undervalued
! 3 Warning Signs
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What is Northern Spirits Days Inventory?

Northern Spirits BOM:542628 -1.76% 71 Days Inventory is 20.66 as of Mar. 2026, which is 64% below its 10-year median of 58.15. GuruFocus rates BOM:542628 with a GF Score™ of 71/100 and a GF Value™ of ₹337.97 (Significantly Undervalued). The stock has 3 warning signs investors should review. Among 203 Beverages - Alcoholic companies, Northern Spirits ranks better than 99.01% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Northern Spirits's Average Total Inventories for the three months ended in Mar. 2026 was ₹1,250 Mil. Northern Spirits's Cost of Goods Sold for the three months ended in Mar. 2026 was ₹5,519 Mil. Hence, Northern Spirits's Days Inventory for the three months ended in Mar. 2026 was 20.66.

The historical rank and industry rank for Northern Spirits's Days Inventory or its related term are showing as below:

BOM:542628' s Days Inventory Range Over the Past 10 Years
Min: 14.85   Med: 58.15   Max: 112.49
Current: 19.83

During the past 13 years, Northern Spirits's highest Days Inventory was 112.49. The lowest was 14.85. And the median was 58.15.

BOM:542628's Days Inventory is ranked better than
99.01% of 203 companies
in the Beverages - Alcoholic industry
Industry Median: 158.52 vs BOM:542628: 19.83

Northern Spirits's Days Inventory increased from Mar. 2025 (17.87) to Mar. 2026 (20.66). It might indicate that Northern Spirits's sales slowed down.

Inventory Turnover measures how fast the company turns over its inventory within a year. Northern Spirits's Inventory Turnover for the three months ended in Mar. 2026 was 4.42.

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. Northern Spirits's Inventory-to-Revenue for the three months ended in Mar. 2026 was 0.20.


Northern Spirits  (BOM:542628) 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.

Northern Spirits'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.

Northern Spirits'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.


Northern Spirits Days Inventory Related Terms


Northern Spirits Days Inventory Historical Data

* Premium members only.

The historical data trend for Northern Spirits'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.

Northern Spirits Days Inventory Chart

Northern Spirits Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Days Inventory
Get a 7-Day Free Trial Premium Member Only Premium Member Only 64.59 20.63 18.17 14.85 18.55

Northern Spirits Quarterly Data
Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 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 17.87 15.55 24.12 21.52 20.66

BOM:542628 vs BF.B: Days Inventory Comparison

For the Beverages - Wineries & Distilleries subindustry, Northern Spirits'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.


Northern Spirits Days Inventory vs Beverages - Alcoholic Industry

For the Beverages - Alcoholic industry and Consumer Defensive sector, Northern Spirits's Days Inventory distribution charts can be found below:

* The bar in red indicates where Northern Spirits's Days Inventory falls into.


BOM:542628
71GF Score
Northern Spirits Ltd BOM:542628
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Northern Spirits Days Inventory Calculation

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

Northern Spirits's Days Inventory for the fiscal year that ended in Mar. 2026 is calculated as

Days Inventory (A: Mar. 2026 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (A: Mar. 2025 ) + Total Inventories (A: Mar. 2026 )) / count ) / Cost of Goods Sold (A: Mar. 2026 )*Days in Period
=( (831.256 + 1249.519) / 2 ) / 20468.947*365
=1040.3875 / 20468.947*365
=18.55

Northern Spirits'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
=( (0 + 1249.519) / 1 ) / 5518.584*365 / 4
=1249.519 / 5518.584*365 / 4
=20.66

* 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 20.66 mean?
Northern Spirits (BOM:542628) has a Days Inventory of 20.66 as of Mar. 2026. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Northern Spirits and its competitors. This is 64% below median its historical median of 58.15. Over the past decade, Northern Spirits' Days Inventory has ranged from 14.85 to 112.49. According to the industry distribution chart, Northern Spirits ranks #2 out of 203 companies in the Beverages - Alcoholic industry, placing it in the top 1%.
Is Northern Spirits' Days Inventory too high?
Northern Spirits' current Days Inventory of 20.66 is 64% below median its 10-year median of 58.15. Over the past 10 years, this metric has ranged from a low of 14.85 to a high of 112.49. The Beverages - Alcoholic industry median Days Inventory is 158.52. Northern Spirits' value of 20.66 is 87% below this industry median. Based on the distribution chart, Northern Spirits ranks #2 out of 203 companies in the Beverages - Alcoholic industry, which is in the top quartile — a strong position relative to peers. Overall, Northern Spirits has a GF Score™ of 71/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Northern Spirits' Days Inventory compare to BF.B?
According to the Beverages - Alcoholic industry distribution chart, Northern Spirits ranks #2 out of 203 companies for Days Inventory. This places Northern Spirits in the top 1% of its industry — outperforming the majority of peers. The industry median Days Inventory is 158.52. Northern Spirits' value of 20.66 is 87% below this benchmark. Historically, Northern Spirits' own Days Inventory has ranged from 14.85 to 112.49 over the past decade. While the company's 10-year median is 58.15 vs. the industry median of 158.52, Northern Spirits 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 Beverages - Alcoholic company?
The median Days Inventory among Beverages - Alcoholic companies is 158.52, based on 203 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. Northern Spirits's current Days Inventory of 20.66 is 87% 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 Northern Spirits and its competitors. For the Beverages - Alcoholic industry, the median Days Inventory is 158.52 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Northern Spirits's current Days Inventory is 20.66, which is 64% below median its own 10-year median of 58.15. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Northern Spirits stock overvalued right now?
Based on GuruFocus' analysis, Northern Spirits (BOM:542628) is currently considered Significantly Undervalued. The stock's GF Value™ is ₹337.97, compared to a current price of ₹128.60 — trading 61.9% below its estimated fair value. The current Days Inventory is 20.66, which is 64% below median its 10-year median of 58.15 and 87% below the Beverages - Alcoholic industry median of 158.52. Northern Spirits' overall GF Score™ is 71/100 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 Northern Spirits (BOM:542628), the current Days Inventory is 20.66 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 Northern Spirits (BOM:542628) Overvalued in 2026?

Based on GuruFocus' analysis, Northern Spirits stock appears to be undervalued. The current stock price of ₹128.60 is trading 61.9% below its estimated GF Value™ of ₹337.97. GuruFocus considers Northern Spirits to be Significantly Undervalued.

Key valuation signals for BOM:542628:

  • Days Inventory: 20.66 (64% below median its 10-year median of 58.15)
  • GF Value™: ₹337.97 vs. price of ₹128.60 (61.9% below fair value)
  • GF Score™: 71/100 with 3 warning signs
  • Industry Position: 87% below the Beverages - Alcoholic median (#2 of 203)

No single metric tells the full story. See the BOM:542628 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Northern Spirits Business Description

Address 5A, Woodburn Park Road, Unit 603, 6th Floor, Woodburn Central, Kolkata, WB, IND, 700 020
Northern Spirits Ltd is involved in the import and distribution of wine and spirits business. The company offers Whisky, Vodka, GIN, Red and white wine, Beer, tequila, Shepherd Neame Beer, Amigos Beer, Carlo Rossi California Wines, Tomich Australian Wines, Cooper's Australian Beer, West Cork Irish Whiskey, Two Tree Gin, Reddot Wheat Beer, Aqua Riva Mexican Tequila and Organika Russian Vodka, and others.
71GF Score

Get the complete analysis for BOM:542628

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

₹128.60
Price
₹337.97
GF Value