BOTRF (China Everbright Water) Days Inventory: 16.74 (As of Dec. 2025) — 184% Above Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

BOTRF China Everbright Water Ltd BOTRF
37 GF Score
Price $0.18
GF Value $0.14
Valuation Modestly Overvalued
! 7 Warning Signs
View Full Analysis

What is China Everbright Water Days Inventory?

China Everbright Water BOTRF 37 Days Inventory is 16.74 as of Dec. 2025, which is 184% above its 10-year median of 5.89. GuruFocus rates BOTRF with a GF Score™ of 37/100 and a GF Value™ of $0.14 (Modestly Overvalued). The stock has 7 warning signs investors should review. Among 449 Utilities - Regulated companies, China Everbright Water ranks better than 70.16% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). China Everbright Water's Average Total Inventories for the six months ended in Dec. 2025 was $12.8 Mil. China Everbright Water's Cost of Goods Sold for the six months ended in Dec. 2025 was $139.7 Mil. Hence, China Everbright Water's Days Inventory for the six months ended in Dec. 2025 was 16.74.

The historical rank and industry rank for China Everbright Water's Days Inventory or its related term are showing as below:

BOTRF' s Days Inventory Range Over the Past 10 Years
Min: 2.3   Med: 5.89   Max: 10.6
Current: 10.6

During the past 13 years, China Everbright Water's highest Days Inventory was 10.60. The lowest was 2.30. And the median was 5.89.

BOTRF's Days Inventory is ranked better than
70.16% of 449 companies
in the Utilities - Regulated industry
Industry Median: 22.99 vs BOTRF: 10.60

China Everbright Water's Days Inventory increased from Dec. 2024 (4.25) to Dec. 2025 (16.74). It might indicate that China Everbright Water's sales slowed down.

Inventory Turnover measures how fast the company turns over its inventory within a year. China Everbright Water's Inventory Turnover for the six months ended in Dec. 2025 was 10.90.

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. China Everbright Water's Inventory-to-Revenue for the six months ended in Dec. 2025 was 0.05.


China Everbright Water  (OTCPK:BOTRF) 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.

China Everbright Water's Inventory Turnover for the six months ended in Dec. 2025 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.

China Everbright Water's Inventory to Revenue for the six months ended in Dec. 2025 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.


China Everbright Water Days Inventory Related Terms


China Everbright Water Days Inventory Historical Data

* Premium members only.

The historical data trend for China Everbright Water'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.

China Everbright Water Days Inventory Chart

China Everbright Water 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 7.30 6.83 6.79 4.97 9.44

China Everbright Water Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 6.29 4.45 4.25 7.65 16.74

BOTRF vs AWK, WTRG, AWR: Days Inventory Comparison

For the Utilities - Regulated Water subindustry, China Everbright Water'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.


China Everbright Water Days Inventory vs Utilities - Regulated Industry

For the Utilities - Regulated industry and Utilities sector, China Everbright Water's Days Inventory distribution charts can be found below:

* The bar in red indicates where China Everbright Water's Days Inventory falls into.


BOTRF
37GF Score
China Everbright Water Ltd BOTRF
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

China Everbright Water Days Inventory Calculation

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

China Everbright Water'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
=( (7.353 + 12.576) / 2 ) / 385.203*365
=9.9645 / 385.203*365
=9.44

China Everbright Water's Days Inventory for the quarter that ended in Dec. 2025 is calculated as:

Days Inventory (Q: Dec. 2025 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (Q: Jun. 2025 ) + Total Inventories (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (13.053 + 12.576) / 2 ) / 139.685*365 / 2
=12.8145 / 139.685*365 / 2
=16.74

* 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 16.74 mean?
China Everbright Water (BOTRF) has a Days Inventory of 16.74 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on China Everbright Water and its competitors. This is 184% above median its historical median of 5.89. Over the past decade, China Everbright Water's Days Inventory has ranged from 2.30 to 10.60. According to the industry distribution chart, China Everbright Water ranks #134 out of 449 companies in the Utilities - Regulated industry, placing it in the top 29.8%.
Is China Everbright Water's Days Inventory too high?
China Everbright Water's current Days Inventory of 16.74 is 184% above median its 10-year median of 5.89. Over the past 10 years, this metric has ranged from a low of 2.30 to a high of 10.60. The Utilities - Regulated industry median Days Inventory is 22.99. China Everbright Water's value of 16.74 is 27.2% below this industry median. Based on the distribution chart, China Everbright Water ranks #134 out of 449 companies in the Utilities - Regulated industry, which is above the industry midpoint. Overall, China Everbright Water has a GF Score™ of 37/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does China Everbright Water's Days Inventory compare to AWK and WTRG?
According to the Utilities - Regulated industry distribution chart, China Everbright Water ranks #134 out of 449 companies for Days Inventory. This puts China Everbright Water in the upper half of its industry. The industry median Days Inventory is 22.99. China Everbright Water's value of 16.74 is 27.2% below this benchmark. Historically, China Everbright Water's own Days Inventory has ranged from 2.30 to 10.60 over the past decade. While the company's 10-year median is 5.89 vs. the industry median of 22.99, China Everbright Water 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 an Utilities - Regulated company?
The median Days Inventory among Utilities - Regulated companies is 22.99, based on 449 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. China Everbright Water's current Days Inventory of 16.74 is 27.2% 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 China Everbright Water and its competitors. For the Utilities - Regulated industry, the median Days Inventory is 22.99 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China Everbright Water's current Days Inventory is 16.74, which is 184% above median its own 10-year median of 5.89. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Everbright Water stock overvalued right now?
Based on GuruFocus' analysis, China Everbright Water (BOTRF) is currently considered Modestly Overvalued. The stock's GF Value™ is $0.14, compared to a current price of $0.18 — trading 26.9% above its estimated fair value. The current Days Inventory is 16.74, which is 184% above median its 10-year median of 5.89 and 27.2% below the Utilities - Regulated industry median of 22.99. China Everbright Water's overall GF Score™ is 37/100 with 7 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 China Everbright Water (BOTRF), the current Days Inventory is 16.74 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 China Everbright Water (BOTRF) Overvalued in 2026?

Based on GuruFocus' analysis, China Everbright Water stock appears to be overvalued. The current stock price of $0.18 is trading 26.9% above its estimated GF Value™ of $0.14. GuruFocus considers China Everbright Water to be Modestly Overvalued.

Key valuation signals for BOTRF:

  • Days Inventory: 16.74 (184% above median its 10-year median of 5.89)
  • GF Value™: $0.14 vs. price of $0.18 (26.9% above fair value)
  • GF Score™: 37/100 with 7 warning signs
  • Industry Position: 27.2% below the Utilities - Regulated median (#134 of 449)

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


China Everbright Water Business Description

Address No. 1003 Shennan Avenue, 26th Floor, Block A, Oriental Xintiandi Plaza, Futian District, Shenzhen, CHN, 518000
China Everbright Water Ltd provides water supply, wastewater treatment, sludge treatment, and other environmental services. The company operates in one segment: Water environment management - Engagement in municipal wastewater treatment, industrial wastewater treatment, water supply, reusable water, sludge treatment and disposal, sponge city construction, river-basin ecological restoration, livestock and poultry manure resources utilization, research and development (R&D) of water environment technologies and engineering construction. Geographically, the company operates in the Chinese Mainland and Germany.
37GF Score

Get the complete analysis for BOTRF

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

$0.18
Price
$0.14
GF Value