FTROF (First Resources) Days Inventory: 100.09 (As of Dec. 2025) — Near Median


FTROF First Resources Ltd FTROF
94 GF Score
Price $2.26
GF Value $1.67
! 3 Warning Signs
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What is First Resources Days Inventory?

First Resources FTROF 94 Days Inventory is 100.09 as of Dec. 2025, which is 4% below its 10-year median of 104.61. GuruFocus rates FTROF with a GF Score™ of 94/100 and a GF Value™ of $1.67. The stock has 3 warning signs investors should review. Among 1,867 Consumer Packaged Goods companies, First Resources ranks worse than 64.06% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). First Resources's Average Total Inventories for the six months ended in Dec. 2025 was $314 Mil. First Resources's Cost of Goods Sold for the six months ended in Dec. 2025 was $572 Mil. Hence, First Resources's Days Inventory for the six months ended in Dec. 2025 was 100.09.

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

FTROF' s Days Inventory Range Over the Past 10 Years
Min: 87.86   Med: 104.61   Max: 120.02
Current: 106.95

During the past 13 years, First Resources's highest Days Inventory was 120.02. The lowest was 87.86. And the median was 104.61.

FTROF's Days Inventory is ranked worse than
64.06% of 1867 companies
in the Consumer Packaged Goods industry
Industry Median: 82.65 vs FTROF: 106.95

First Resources's Days Inventory declined from Dec. 2024 (100.54) to Dec. 2025 (100.09).

Inventory Turnover measures how fast the company turns over its inventory within a year. First Resources's Inventory Turnover for the six months ended in Dec. 2025 was 1.82.

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. First Resources's Inventory-to-Revenue for the six months ended in Dec. 2025 was 0.32.


First Resources  (OTCPK:FTROF) 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.

First Resources'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.

First Resources'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.


First Resources Days Inventory Related Terms


First Resources Days Inventory Historical Data

* Premium members only.

The historical data trend for First Resources'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.

First Resources Days Inventory Chart

First Resources 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 88.82 95.68 93.58 110.86 101.12

First Resources 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 90.47 99.20 100.54 119.44 100.09

FTROF vs KHC, GIS: Days Inventory Comparison

For the Packaged Foods subindustry, First Resources'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.


First Resources Days Inventory vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, First Resources's Days Inventory distribution charts can be found below:

* The bar in red indicates where First Resources's Days Inventory falls into.


FTROF
94GF Score
First Resources Ltd FTROF
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
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First Resources Days Inventory Calculation

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

First Resources'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
=( (210.765 + 324.15) / 2 ) / 965.372*365
=267.4575 / 965.372*365
=101.12

First Resources'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
=( (303.669 + 324.15) / 2 ) / 572.35*365 / 2
=313.9095 / 572.35*365 / 2
=100.09

* 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 100.09 mean?
First Resources (FTROF) has a Days Inventory of 100.09 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on First Resources and its competitors. This is near median its historical median of 104.61. Over the past decade, First Resources' Days Inventory has ranged from 87.86 to 120.02. According to the industry distribution chart, First Resources ranks #1196 out of 1867 companies in the Consumer Packaged Goods industry, placing it in the top 64.1%.
Is First Resources' Days Inventory too high?
First Resources' current Days Inventory of 100.09 is near median its 10-year median of 104.61. Over the past 10 years, this metric has ranged from a low of 87.86 to a high of 120.02. The Consumer Packaged Goods industry median Days Inventory is 82.65. First Resources' value of 100.09 is 21.1% above this industry median. Based on the distribution chart, First Resources ranks #1196 out of 1867 companies in the Consumer Packaged Goods industry, which is below the industry midpoint. Overall, First Resources has a GF Score™ of 94/100, reflecting its overall financial health beyond just this single metric.
How does First Resources' Days Inventory compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, First Resources ranks #1196 out of 1867 companies for Days Inventory. This places First Resources in the lower half of its industry. The industry median Days Inventory is 82.65. First Resources' value of 100.09 is 21.1% above this benchmark. Historically, First Resources' own Days Inventory has ranged from 87.86 to 120.02 over the past decade. While the company's 10-year median is 104.61 vs. the industry median of 82.65, First Resources 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 Consumer Packaged Goods company?
The median Days Inventory among Consumer Packaged Goods companies is 82.65, based on 1,867 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. First Resources's current Days Inventory of 100.09 is 21.1% 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 First Resources and its competitors. For the Consumer Packaged Goods industry, the median Days Inventory is 82.65 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. First Resources's current Days Inventory is 100.09, which is near median its own 10-year median of 104.61. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is First Resources stock overvalued right now?
First Resources (FTROF) has a current Days Inventory of 100.09. The stock's GF Value™ is $1.67, compared to a current price of $2.26 — trading 35.3% above its estimated fair value. The current Days Inventory is 100.09, which is near median its 10-year median of 104.61 and 21.1% above the Consumer Packaged Goods industry median of 82.65. First Resources' overall GF Score™ is 94/100 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 First Resources (FTROF), the current Days Inventory is 100.09 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 First Resources (FTROF) Overvalued in 2026?

Based on GuruFocus' analysis, First Resources stock appears to be overvalued. The current stock price of $2.26 is trading 35.3% above its estimated GF Value™ of $1.67.

Key valuation signals for FTROF:

  • Days Inventory: 100.09 (near median its 10-year median of 104.61)
  • GF Value™: $1.67 vs. price of $2.26 (35.3% above fair value)
  • GF Score™: 94/100 with 3 warning signs
  • Industry Position: 21.1% above the Consumer Packaged Goods median (#1196 of 1867)

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


First Resources Business Description

Address 7 Temasek Boulevard, No. 24-01, Suntec Tower One, Singapore, SGP, 038987
First Resources Ltd manages hectares of oil palm plantations located in Indonesia and mills fresh fruit bunches into crude palm oil and palm kernel. In addition, the group also processes crude palm oil and palm kernel into higher-value palm-based products such as refined, bleached, and deodorized olein and biodiesel. The operating segment of the company is Plantations, Palm Oil Mills & Refinery and Processing. The plantations and palm oil mills segment is principally involved in the cultivation and maintenance of oil palm plantations and the operation of palm oil mills. Refinery and processing segment markets and sells processed palm-based products produced from the refinery, fractionation and biodiesel plants, and other downstream processing facilities.
94GF Score

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

$2.26
Price
$1.67
GF Value