Cosmos Machinery Enterprises (HKSE:00118) Days Inventory: 96.66 (As of Dec. 2025) — Near Median

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HKSE:00118 Cosmos Machinery Enterprises Ltd HKSE:00118
43 GF Score
Price HK$0.20
GF Value HK$0.24
Valuation Modestly Undervalued
! 4 Warning Signs
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What is Cosmos Machinery Enterprises Days Inventory?

Cosmos Machinery Enterprises HKSE:00118 43 Days Inventory is 96.66 as of Dec. 2025, which is 9% above its 10-year median of 89.04. GuruFocus rates HKSE:00118 with a GF Score™ of 43/100 and a GF Value™ of HK$0.24 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 479 Conglomerates companies, Cosmos Machinery Enterprises ranks worse than 60.33% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Cosmos Machinery Enterprises's Average Total Inventories for the six months ended in Dec. 2025 was HK$459 Mil. Cosmos Machinery Enterprises's Cost of Goods Sold for the six months ended in Dec. 2025 was HK$867 Mil. Hence, Cosmos Machinery Enterprises's Days Inventory for the six months ended in Dec. 2025 was 96.66.

The historical rank and industry rank for Cosmos Machinery Enterprises's Days Inventory or its related term are showing as below:

HKSE:00118' s Days Inventory Range Over the Past 10 Years
Min: 71.58   Med: 89.04   Max: 114.08
Current: 96.25

During the past 13 years, Cosmos Machinery Enterprises's highest Days Inventory was 114.08. The lowest was 71.58. And the median was 89.04.

HKSE:00118's Days Inventory is ranked worse than
60.33% of 479 companies
in the Conglomerates industry
Industry Median: 73.35 vs HKSE:00118: 96.25

Cosmos Machinery Enterprises's Days Inventory declined from Dec. 2024 (97.82) to Dec. 2025 (96.66).

Inventory Turnover measures how fast the company turns over its inventory within a year. Cosmos Machinery Enterprises's Inventory Turnover for the six months ended in Dec. 2025 was 1.89.

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. Cosmos Machinery Enterprises's Inventory-to-Revenue for the six months ended in Dec. 2025 was 0.43.


Cosmos Machinery Enterprises  (HKSE:00118) 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.

Cosmos Machinery Enterprises'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.

Cosmos Machinery Enterprises'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.


Cosmos Machinery Enterprises Days Inventory Related Terms


Cosmos Machinery Enterprises Days Inventory Historical Data

* Premium members only.

The historical data trend for Cosmos Machinery Enterprises'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.

Cosmos Machinery Enterprises Days Inventory Chart

Cosmos Machinery Enterprises 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 71.58 92.13 114.08 99.32 94.92

Cosmos Machinery Enterprises 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 179.30 104.65 97.82 97.18 96.66

HKSE:00118 vs MMM, HON: Days Inventory Comparison

For the Conglomerates subindustry, Cosmos Machinery Enterprises'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.


Cosmos Machinery Enterprises Days Inventory vs Conglomerates Industry

For the Conglomerates industry and Industrials sector, Cosmos Machinery Enterprises's Days Inventory distribution charts can be found below:

* The bar in red indicates where Cosmos Machinery Enterprises's Days Inventory falls into.


HKSE:00118
43GF Score
Cosmos Machinery Enterprises Ltd HKSE:00118
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Cosmos Machinery Enterprises Days Inventory Calculation

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

Cosmos Machinery Enterprises'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
=( (408.584 + 463.782) / 2 ) / 1677.348*365
=436.183 / 1677.348*365
=94.92

Cosmos Machinery Enterprises'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
=( (454.553 + 463.782) / 2 ) / 866.905*365 / 2
=459.1675 / 866.905*365 / 2
=96.66

* 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 96.66 mean?
Cosmos Machinery Enterprises (HKSE:00118) has a Days Inventory of 96.66 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Cosmos Machinery Enterprises and its competitors. This is near median its historical median of 89.04. Over the past decade, Cosmos Machinery Enterprises' Days Inventory has ranged from 71.58 to 114.08. According to the industry distribution chart, Cosmos Machinery Enterprises ranks #289 out of 479 companies in the Conglomerates industry, placing it in the top 60.3%.
Is Cosmos Machinery Enterprises' Days Inventory too high?
Cosmos Machinery Enterprises' current Days Inventory of 96.66 is near median its 10-year median of 89.04. Over the past 10 years, this metric has ranged from a low of 71.58 to a high of 114.08. The Conglomerates industry median Days Inventory is 73.35. Cosmos Machinery Enterprises' value of 96.66 is 31.8% above this industry median. Based on the distribution chart, Cosmos Machinery Enterprises ranks #289 out of 479 companies in the Conglomerates industry, which is below the industry midpoint. Overall, Cosmos Machinery Enterprises has a GF Score™ of 43/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Cosmos Machinery Enterprises' Days Inventory compare to MMM and HON?
According to the Conglomerates industry distribution chart, Cosmos Machinery Enterprises ranks #289 out of 479 companies for Days Inventory. This places Cosmos Machinery Enterprises in the lower half of its industry. The industry median Days Inventory is 73.35. Cosmos Machinery Enterprises' value of 96.66 is 31.8% above this benchmark. Historically, Cosmos Machinery Enterprises' own Days Inventory has ranged from 71.58 to 114.08 over the past decade. While the company's 10-year median is 89.04 vs. the industry median of 73.35, Cosmos Machinery Enterprises 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 Conglomerates company?
The median Days Inventory among Conglomerates companies is 73.35, based on 479 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. Cosmos Machinery Enterprises's current Days Inventory of 96.66 is 31.8% 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 Cosmos Machinery Enterprises and its competitors. For the Conglomerates industry, the median Days Inventory is 73.35 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cosmos Machinery Enterprises's current Days Inventory is 96.66, which is near median its own 10-year median of 89.04. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cosmos Machinery Enterprises stock overvalued right now?
Based on GuruFocus' analysis, Cosmos Machinery Enterprises (HKSE:00118) is currently considered Modestly Undervalued. The stock's GF Value™ is HK$0.24, compared to a current price of HK$0.20 — trading 17.1% below its estimated fair value. The current Days Inventory is 96.66, which is near median its 10-year median of 89.04 and 31.8% above the Conglomerates industry median of 73.35. Cosmos Machinery Enterprises' overall GF Score™ is 43/100 with 4 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 Cosmos Machinery Enterprises (HKSE:00118), the current Days Inventory is 96.66 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 Cosmos Machinery Enterprises (HKSE:00118) Overvalued in 2026?

Based on GuruFocus' analysis, Cosmos Machinery Enterprises stock appears to be undervalued. The current stock price of HK$0.20 is trading 17.1% below its estimated GF Value™ of HK$0.24. GuruFocus considers Cosmos Machinery Enterprises to be Modestly Undervalued.

Key valuation signals for HKSE:00118:

  • Days Inventory: 96.66 (near median its 10-year median of 89.04)
  • GF Value™: HK$0.24 vs. price of HK$0.20 (17.1% below fair value)
  • GF Score™: 43/100 with 4 warning signs
  • Industry Position: 31.8% above the Conglomerates median (#289 of 479)

No single metric tells the full story. See the HKSE:00118 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Cosmos Machinery Enterprises Business Description

Address No. 10 Cheung Yue Street, 10th Floor, Billion Plaza 2, Cheung Sha Wan, Kowloon, Hong Kong, HKG
Cosmos Machinery Enterprises Ltd is an investment holding company. Its segments include Trading of Industrial Consumables; Processing and Manufacturing of Plastic Products; Manufacturing of Machinery; and Machinery Leasing. Majority of the revenue is derived from the Manufacturing of machinery segment. Geographically, group's operations are located in Hong Kong, Mainland China, other Asia-Pacific countries, North America and Europe.
43GF Score

Get the complete analysis for HKSE:00118

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

HK$0.20
Price
HK$0.24
GF Value