Sky Light Holdings (FRA:27L) Days Inventory: 138.79 (As of Dec. 2025) — Near Median

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FRA:27L Sky Light Holdings Ltd FRA:27L
27 GF Score
Price €0.04
GF Value €0.08
Valuation Possible Value Trap
! 6 Warning Signs
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What is Sky Light Holdings Days Inventory?

Sky Light Holdings FRA:27L +11.84% 27 Days Inventory is 138.79 as of Dec. 2025, which is 1% above its 10-year median of 137.95. GuruFocus rates FRA:27L with a GF Score™ of 27/100 and a GF Value™ of €0.08 (Possible Value Trap). The stock has 6 warning signs investors should review. Among 673 Business Services companies, Sky Light Holdings ranks worse than 82.91% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Sky Light Holdings's Average Total Inventories for the six months ended in Dec. 2025 was €9.10 Mil. Sky Light Holdings's Cost of Goods Sold for the six months ended in Dec. 2025 was €11.96 Mil. Hence, Sky Light Holdings's Days Inventory for the six months ended in Dec. 2025 was 138.79.

The historical rank and industry rank for Sky Light Holdings's Days Inventory or its related term are showing as below:

FRA:27L' s Days Inventory Range Over the Past 10 Years
Min: 82.04   Med: 137.95   Max: 200.76
Current: 130.23

During the past 12 years, Sky Light Holdings's highest Days Inventory was 200.76. The lowest was 82.04. And the median was 137.95.

FRA:27L's Days Inventory is ranked worse than
82.91% of 673 companies
in the Business Services industry
Industry Median: 25.28 vs FRA:27L: 130.23

Sky Light Holdings's Days Inventory increased from Dec. 2024 (117.87) to Dec. 2025 (138.79). It might indicate that Sky Light Holdings's sales slowed down.

Inventory Turnover measures how fast the company turns over its inventory within a year. Sky Light Holdings's Inventory Turnover for the six months ended in Dec. 2025 was 1.31.

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. Sky Light Holdings's Inventory-to-Revenue for the six months ended in Dec. 2025 was 0.54.


Sky Light Holdings  (FRA:27L) 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.

Sky Light Holdings'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.

Sky Light Holdings'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.


Sky Light Holdings Days Inventory Related Terms


Sky Light Holdings Days Inventory Historical Data

* Premium members only.

The historical data trend for Sky Light Holdings'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.

Sky Light Holdings Days Inventory Chart

Sky Light Holdings 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 104.25 173.94 193.33 148.93 132.02

Sky Light Holdings 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 181.07 173.96 117.87 135.24 138.79

FRA:27L vs ALLE, MSA, ADT: Days Inventory Comparison

For the Security & Protection Services subindustry, Sky Light Holdings'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.


Sky Light Holdings Days Inventory vs Business Services Industry

For the Business Services industry and Industrials sector, Sky Light Holdings's Days Inventory distribution charts can be found below:

* The bar in red indicates where Sky Light Holdings's Days Inventory falls into.


FRA:27L
27GF Score
Sky Light Holdings Ltd FRA:27L
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
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Sky Light Holdings Days Inventory Calculation

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

Sky Light Holdings'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
=( (9.81 + 8.367) / 2 ) / 25.128*365
=9.0885 / 25.128*365
=132.02

Sky Light Holdings'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
=( (9.828 + 8.367) / 2 ) / 11.963*365 / 2
=9.0975 / 11.963*365 / 2
=138.79

* 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 138.79 mean?
Sky Light Holdings (FRA:27L) has a Days Inventory of 138.79 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Sky Light Holdings and its competitors. This is near median its historical median of 137.95. Over the past decade, Sky Light Holdings' Days Inventory has ranged from 82.04 to 200.76. According to the industry distribution chart, Sky Light Holdings ranks #558 out of 673 companies in the Business Services industry, placing it in the top 82.9%.
Is Sky Light Holdings' Days Inventory too high?
Sky Light Holdings' current Days Inventory of 138.79 is near median its 10-year median of 137.95. Over the past 10 years, this metric has ranged from a low of 82.04 to a high of 200.76. The Business Services industry median Days Inventory is 25.28. Sky Light Holdings' value of 138.79 is 449% above this industry median. Based on the distribution chart, Sky Light Holdings ranks #558 out of 673 companies in the Business Services industry, which is in the bottom quartile relative to peers. Overall, Sky Light Holdings has a GF Score™ of 27/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Sky Light Holdings' Days Inventory compare to ALLE and MSA?
According to the Business Services industry distribution chart, Sky Light Holdings ranks #558 out of 673 companies for Days Inventory. This places Sky Light Holdings in the lower half of its industry. The industry median Days Inventory is 25.28. Sky Light Holdings' value of 138.79 is 449% above this benchmark. Historically, Sky Light Holdings' own Days Inventory has ranged from 82.04 to 200.76 over the past decade. While the company's 10-year median is 137.95 vs. the industry median of 25.28, Sky Light Holdings 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 a Business Services company?
The median Days Inventory among Business Services companies is 25.28, based on 673 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. Sky Light Holdings's current Days Inventory of 138.79 is 449% 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 Sky Light Holdings and its competitors. For the Business Services industry, the median Days Inventory is 25.28 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sky Light Holdings's current Days Inventory is 138.79, which is near median its own 10-year median of 137.95. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sky Light Holdings stock overvalued right now?
Based on GuruFocus' analysis, Sky Light Holdings (FRA:27L) is currently considered Possible Value Trap. The stock's GF Value™ is €0.08, compared to a current price of €0.04 — trading 46.9% below its estimated fair value. The current Days Inventory is 138.79, which is near median its 10-year median of 137.95 and 449% above the Business Services industry median of 25.28. Sky Light Holdings' overall GF Score™ is 27/100 with 6 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 Sky Light Holdings (FRA:27L), the current Days Inventory is 138.79 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 Sky Light Holdings (FRA:27L) Overvalued in 2026?

Based on GuruFocus' analysis, Sky Light Holdings stock appears to be undervalued. The current stock price of €0.04 is trading 46.9% below its estimated GF Value™ of €0.08. GuruFocus considers Sky Light Holdings to be Possible Value Trap.

Key valuation signals for FRA:27L:

  • Days Inventory: 138.79 (near median its 10-year median of 137.95)
  • GF Value™: €0.08 vs. price of €0.04 (46.9% below fair value)
  • GF Score™: 27/100 with 6 warning signs
  • Industry Position: 449% above the Business Services median (#558 of 673)

No single metric tells the full story. See the FRA:27L stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Sky Light Holdings Business Description

Other Exchanges 03882:Hong Kong
Address Xinsha Road, Building No. 8, Antuoshan High-tech Industrial Park, Shajing, Bao’An, Shenzhen, CHN, 518104
Sky Light Holdings Ltd, along with its subsidiaries, is engaged in the manufacture and distribution of home surveillance cameras, digital imaging products, and other electronic products. It focuses on the sale, development, and manufacture of imaging products that comprise home surveillance cameras, action cameras, and related accessories and other digital imaging products and engages in the sale, and development of cameras under its own brands. It has one business segment: Manufacture and sales of camera products and related accessories business. Geographically, it operates in the European Union which is the key revenue driver, Mainland China, Australia, United States of America, and Hong kong, among others.
27GF Score

Get the complete analysis for FRA:27L

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

€0.04
Price
€0.08
GF Value