Li Ning Co (FRA:LNL) Days Inventory: 60.52 (As of Dec. 2025) — Near Median


FRA:LNL Li Ning Co Ltd FRA:LNL
98 GF Score
Price €38.20
GF Value €54.84
! 3 Warning Signs
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What is Li Ning Co Days Inventory?

Li Ning Co FRA:LNL +2.14% 98 Days Inventory is 60.52 as of Dec. 2025, which is 8% below its 10-year median of 65.43. GuruFocus rates FRA:LNL with a GF Score™ of 98/100 and a GF Value™ of €54.84. The stock has 3 warning signs investors should review. Among 691 Travel & Leisure companies, Li Ning Co ranks worse than 60.64% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Li Ning Co's Average Total Inventories for the six months ended in Dec. 2025 was €310 Mil. Li Ning Co's Cost of Goods Sold for the six months ended in Dec. 2025 was €935 Mil. Hence, Li Ning Co's Days Inventory for the six months ended in Dec. 2025 was 60.52.

The historical rank and industry rank for Li Ning Co's Days Inventory or its related term are showing as below:

FRA:LNL' s Days Inventory Range Over the Past 10 Years
Min: 52.93   Med: 65.43   Max: 84.43
Current: 61.58

During the past 13 years, Li Ning Co's highest Days Inventory was 84.43. The lowest was 52.93. And the median was 65.43.

FRA:LNL's Days Inventory is ranked worse than
60.64% of 691 companies
in the Travel & Leisure industry
Industry Median: 30.86 vs FRA:LNL: 61.58

Li Ning Co's Days Inventory increased from Dec. 2024 (59.80) to Dec. 2025 (60.52). It might indicate that Li Ning Co's sales slowed down.

Inventory Turnover measures how fast the company turns over its inventory within a year. Li Ning Co's Inventory Turnover for the six months ended in Dec. 2025 was 3.02.

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. Li Ning Co's Inventory-to-Revenue for the six months ended in Dec. 2025 was 0.17.


Li Ning Co  (FRA:LNL) 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.

Li Ning Co'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.

Li Ning Co'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.


Li Ning Co Days Inventory Related Terms


Li Ning Co Days Inventory Historical Data

* Premium members only.

The historical data trend for Li Ning Co'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.

Li Ning Co Days Inventory Chart

Li Ning Co 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 51.46 58.20 64.73 63.34 66.49

Li Ning Co 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 59.66 61.78 59.80 64.73 60.52

FRA:LNL vs AS, HAS, LTH: Days Inventory Comparison

For the Leisure subindustry, Li Ning Co'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.


Li Ning Co Days Inventory vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Li Ning Co's Days Inventory distribution charts can be found below:

* The bar in red indicates where Li Ning Co's Days Inventory falls into.


FRA:LNL
98GF Score
Li Ning Co Ltd FRA:LNL
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
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Li Ning Co Days Inventory Calculation

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

Li Ning Co'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
=( (340.806 + 326.627) / 2 ) / 1832.062*365
=333.7165 / 1832.062*365
=66.49

Li Ning Co'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
=( (293.205 + 326.627) / 2 ) / 934.562*365 / 2
=309.916 / 934.562*365 / 2
=60.52

* 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 60.52 mean?
Li Ning Co (FRA:LNL) has a Days Inventory of 60.52 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Li Ning Co and its competitors. This is near median its historical median of 65.43. Over the past decade, Li Ning Co's Days Inventory has ranged from 52.93 to 84.43. According to the industry distribution chart, Li Ning Co ranks #419 out of 691 companies in the Travel & Leisure industry, placing it in the top 60.6%.
Is Li Ning Co's Days Inventory too high?
Li Ning Co's current Days Inventory of 60.52 is near median its 10-year median of 65.43. Over the past 10 years, this metric has ranged from a low of 52.93 to a high of 84.43. The Travel & Leisure industry median Days Inventory is 30.86. Li Ning Co's value of 60.52 is 96.1% above this industry median. Based on the distribution chart, Li Ning Co ranks #419 out of 691 companies in the Travel & Leisure industry, which is below the industry midpoint. Overall, Li Ning Co has a GF Score™ of 98/100, reflecting its overall financial health beyond just this single metric.
How does Li Ning Co's Days Inventory compare to AS and HAS?
According to the Travel & Leisure industry distribution chart, Li Ning Co ranks #419 out of 691 companies for Days Inventory. This places Li Ning Co in the lower half of its industry. The industry median Days Inventory is 30.86. Li Ning Co's value of 60.52 is 96.1% above this benchmark. Historically, Li Ning Co's own Days Inventory has ranged from 52.93 to 84.43 over the past decade. While the company's 10-year median is 65.43 vs. the industry median of 30.86, Li Ning Co 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 Travel & Leisure company?
The median Days Inventory among Travel & Leisure companies is 30.86, based on 691 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. Li Ning Co's current Days Inventory of 60.52 is 96.1% 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 Li Ning Co and its competitors. For the Travel & Leisure industry, the median Days Inventory is 30.86 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Li Ning Co's current Days Inventory is 60.52, which is near median its own 10-year median of 65.43. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Li Ning Co stock overvalued right now?
Li Ning Co (FRA:LNL) has a current Days Inventory of 60.52. The stock's GF Value™ is €54.84, compared to a current price of €38.20 — trading 30.3% below its estimated fair value. The current Days Inventory is 60.52, which is near median its 10-year median of 65.43 and 96.1% above the Travel & Leisure industry median of 30.86. Li Ning Co's overall GF Score™ is 98/100 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 Li Ning Co (FRA:LNL), the current Days Inventory is 60.52 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 Li Ning Co (FRA:LNL) Overvalued in 2026?

Based on GuruFocus' analysis, Li Ning Co stock appears to be undervalued. The current stock price of €38.20 is trading 30.3% below its estimated GF Value™ of €54.84.

Key valuation signals for FRA:LNL:

  • Days Inventory: 60.52 (near median its 10-year median of 65.43)
  • GF Value™: €54.84 vs. price of €38.20 (30.3% below fair value)
  • GF Score™: 98/100 with 3 warning signs
  • Industry Position: 96.1% above the Travel & Leisure median (#419 of 691)

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


Li Ning Co Business Description

Address No. 8 Xing Guang 5th Street, Beijing Economic-Technological Development Area, Tongzhou District, Beijing, CHN, 101111
Established in 1989, Li Ning is one of the largest sportswear companies in China. Headquartered in Beijing, Li Ning mainly sells professional and leisure footwear and apparel under the Li Ning brand. Despite having a single-brand strategy, Li Ning launched multiple sub-brands (such as China Li Ning and Li Ning 1990) to appeal to different demographics. As of the end of 2024, the company had 7,585 stores in China, of which 1,297 were directly operated, and the rest franchised.
98GF Score

Get the complete analysis for FRA:LNL

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

€38.20
Price
€54.84
GF Value