ESP (Espey Manufacturing & Electronics) Days Inventory: 314.10 (As of Mar. 2026) — 48% 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.

ESP Espey Manufacturing & Electronics Corp ESP
76 GF Score
Price $61.14
GF Value $28.44
Valuation Significantly Overvalued
! 2 Warning Signs
View Full Analysis

What is Espey Manufacturing & Electronics Days Inventory?

Espey Manufacturing & Electronics ESP +1.21% 76 Days Inventory is 314.10 as of Mar. 2026, which is 48% above its 10-year median of 212.85. GuruFocus rates ESP with a GF Score™ of 76/100 and a GF Value™ of $28.44 (Significantly Overvalued). The stock has 2 warning signs investors should review. Among 2,968 Industrial Products companies, Espey Manufacturing & Electronics ranks worse than 88.44% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Espey Manufacturing & Electronics's Average Total Inventories for the three months ended in Mar. 2026 was $24.76 Mil. Espey Manufacturing & Electronics's Cost of Goods Sold for the three months ended in Mar. 2026 was $7.19 Mil. Hence, Espey Manufacturing & Electronics's Days Inventory for the three months ended in Mar. 2026 was 314.10.

The historical rank and industry rank for Espey Manufacturing & Electronics's Days Inventory or its related term are showing as below:

ESP' s Days Inventory Range Over the Past 10 Years
Min: 152.84   Med: 212.85   Max: 285.87
Current: 285.87

During the past 13 years, Espey Manufacturing & Electronics's highest Days Inventory was 285.87. The lowest was 152.84. And the median was 212.85.

ESP's Days Inventory is ranked worse than
88.44% of 2968 companies
in the Industrial Products industry
Industry Median: 120.315 vs ESP: 285.87

Espey Manufacturing & Electronics's Days Inventory increased from Mar. 2025 (212.15) to Mar. 2026 (314.10). It might indicate that Espey Manufacturing & Electronics's sales slowed down.

Inventory Turnover measures how fast the company turns over its inventory within a year. Espey Manufacturing & Electronics's Inventory Turnover for the three months ended in Mar. 2026 was 0.29.

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. Espey Manufacturing & Electronics's Inventory-to-Revenue for the three months ended in Mar. 2026 was 2.17.


Espey Manufacturing & Electronics  (AMEX:ESP) 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.

Espey Manufacturing & Electronics'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.

Espey Manufacturing & Electronics'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.


Espey Manufacturing & Electronics Days Inventory Related Terms


Espey Manufacturing & Electronics Days Inventory Historical Data

* Premium members only.

The historical data trend for Espey Manufacturing & Electronics'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.

Espey Manufacturing & Electronics Days Inventory Chart

Espey Manufacturing & Electronics Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Days Inventory
Get a 7-Day Free Trial Premium Member Only Premium Member Only 251.42 255.95 254.79 254.32 216.47

Espey Manufacturing & Electronics 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 212.15 269.72 302.09 253.41 314.10

ESP vs SKYX, EAF, UTKN: Days Inventory Comparison

For the Electrical Equipment & Parts subindustry, Espey Manufacturing & Electronics'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.


Espey Manufacturing & Electronics Days Inventory vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Espey Manufacturing & Electronics's Days Inventory distribution charts can be found below:

* The bar in red indicates where Espey Manufacturing & Electronics's Days Inventory falls into.


ESP
76GF Score
Espey Manufacturing & Electronics Corp ESP
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Espey Manufacturing & Electronics Days Inventory Calculation

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

Espey Manufacturing & Electronics's Days Inventory for the fiscal year that ended in Jun. 2025 is calculated as

Days Inventory (A: Jun. 2025 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (A: Jun. 2024 ) + Total Inventories (A: Jun. 2025 )) / count ) / Cost of Goods Sold (A: Jun. 2025 )*Days in Period
=( (19.244 + 17.842) / 2 ) / 31.266*365
=18.543 / 31.266*365
=216.47

Espey Manufacturing & Electronics'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
=( (22.947 + 26.58) / 2 ) / 7.194*365 / 4
=24.7635 / 7.194*365 / 4
=314.10

* 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 314.10 mean?
Espey Manufacturing & Electronics (ESP) has a Days Inventory of 314.10 as of Mar. 2026. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Espey Manufacturing & Electronics and its competitors. This is 48% above median its historical median of 212.85. Over the past decade, Espey Manufacturing & Electronics' Days Inventory has ranged from 152.84 to 285.87. According to the industry distribution chart, Espey Manufacturing & Electronics ranks #2625 out of 2968 companies in the Industrial Products industry, placing it in the top 88.4%.
Is Espey Manufacturing & Electronics' Days Inventory too high?
Espey Manufacturing & Electronics' current Days Inventory of 314.10 is 48% above median its 10-year median of 212.85. Over the past 10 years, this metric has ranged from a low of 152.84 to a high of 285.87. The Industrial Products industry median Days Inventory is 120.32. Espey Manufacturing & Electronics' value of 314.10 is 161.1% above this industry median. Based on the distribution chart, Espey Manufacturing & Electronics ranks #2625 out of 2968 companies in the Industrial Products industry, which is in the bottom quartile relative to peers. Overall, Espey Manufacturing & Electronics has a GF Score™ of 76/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Espey Manufacturing & Electronics' Days Inventory compare to SKYX and EAF?
According to the Industrial Products industry distribution chart, Espey Manufacturing & Electronics ranks #2625 out of 2968 companies for Days Inventory. This places Espey Manufacturing & Electronics in the lower half of its industry. The industry median Days Inventory is 120.32. Espey Manufacturing & Electronics' value of 314.10 is 161.1% above this benchmark. Historically, Espey Manufacturing & Electronics' own Days Inventory has ranged from 152.84 to 285.87 over the past decade. While the company's 10-year median is 212.85 vs. the industry median of 120.32, Espey Manufacturing & Electronics has consistently been above 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 Industrial Products company?
The median Days Inventory among Industrial Products companies is 120.32, based on 2,968 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. Espey Manufacturing & Electronics's current Days Inventory of 314.10 is 161.1% above 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 Espey Manufacturing & Electronics and its competitors. For the Industrial Products industry, the median Days Inventory is 120.32 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Espey Manufacturing & Electronics's current Days Inventory is 314.10, which is 48% above median its own 10-year median of 212.85. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Espey Manufacturing & Electronics stock overvalued right now?
Based on GuruFocus' analysis, Espey Manufacturing & Electronics (ESP) is currently considered Significantly Overvalued. The stock's GF Value™ is $28.44, compared to a current price of $61.14 — trading 115% above its estimated fair value. The current Days Inventory is 314.10, which is 48% above median its 10-year median of 212.85 and 161.1% above the Industrial Products industry median of 120.32. Espey Manufacturing & Electronics' overall GF Score™ is 76/100 with 2 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 Espey Manufacturing & Electronics (ESP), the current Days Inventory is 314.10 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 Espey Manufacturing & Electronics (ESP) Overvalued in 2026?

Based on GuruFocus' analysis, Espey Manufacturing & Electronics stock appears to be overvalued. The current stock price of $61.14 is trading 115% above its estimated GF Value™ of $28.44. GuruFocus considers Espey Manufacturing & Electronics to be Significantly Overvalued.

Key valuation signals for ESP:

  • Days Inventory: 314.10 (48% above median its 10-year median of 212.85)
  • GF Value™: $28.44 vs. price of $61.14 (115% above fair value)
  • GF Score™: 76/100 with 2 warning signs
  • Industry Position: 161.1% above the Industrial Products median (#2625 of 2968)

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


Espey Manufacturing & Electronics Business Description

Address 233 Ballston Avenue, Saratoga Springs, NY, USA, 12866
Espey Manufacturing & Electronics Corp is a power electronics design and OEM manufacturing company delivering products for military and severe environment applications. Its products include power supplies, power converters, filters, power transformers, magnetic components, power distribution equipment, UPS systems, and antennas. The applications of these products include AC and DC locomotives, shipboard power, shipboard radar, airborne power, ground-based radar, and ground mobile power. Espey services include design and development to specification, build to specifications provided by the customer, build to print, design services, design studies, environmental testing services, metal fabrication, painting services, and development of automatic testing equipment.
76GF Score

Get the complete analysis for ESP

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

$61.14
Price
$28.44
GF Value