eSun Holdings (HKSE:00571) Days Inventory: 464.95 (As of Jan. 2026) — 40% 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.

What is eSun Holdings Days Inventory?

eSun Holdings HKSE:00571 Days Inventory is 464.95 as of Jan. 2026, which is 40% above its 10-year median of 332.30. The stock has 4 warning signs investors should review. Among 664 Media - Diversified companies, eSun Holdings ranks worse than 91.57% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). eSun Holdings's Average Total Inventories for the six months ended in Jan. 2026 was HK$336.3 Mil. eSun Holdings's Cost of Goods Sold for the six months ended in Jan. 2026 was HK$132.0 Mil. Hence, eSun Holdings's Days Inventory for the six months ended in Jan. 2026 was 464.95.

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

HKSE:00571' s Days Inventory Range Over the Past 10 Years
Min: 157.69   Med: 332.3   Max: 1180.89
Current: 321.37

During the past 13 years, eSun Holdings's highest Days Inventory was 1180.89. The lowest was 157.69. And the median was 332.30.

HKSE:00571's Days Inventory is ranked worse than
91.57% of 664 companies
in the Media - Diversified industry
Industry Median: 26.58 vs HKSE:00571: 321.37

eSun Holdings's Days Inventory increased from Jan. 2025 (355.80) to Jan. 2026 (464.95). It might indicate that eSun Holdings's sales slowed down.

Warning Sign:

If a company builds up inventory, it may mean it is having difficulties selling its goods.

Inventory Turnover measures how fast the company turns over its inventory within a year. eSun Holdings's Inventory Turnover for the six months ended in Jan. 2026 was 0.39.

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. eSun Holdings's Inventory-to-Revenue for the six months ended in Jan. 2026 was 0.95.


eSun Holdings  (HKSE:00571) 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.

eSun Holdings's Inventory Turnover for the six months ended in Jan. 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.

eSun Holdings's Inventory to Revenue for the six months ended in Jan. 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.


eSun Holdings Days Inventory Related Terms


eSun Holdings Days Inventory Historical Data

* Premium members only.

The historical data trend for eSun 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.

eSun Holdings Days Inventory Chart

eSun Holdings Annual Data
Trend Jul16 Jul17 Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
Days Inventory
Get a 7-Day Free Trial Premium Member Only Premium Member Only 159.38 217.91 226.71 157.69 287.29

eSun Holdings Semi-Annual Data
Jul16 Jan17 Jul17 Jan18 Jul18 Jan19 Jul19 Jan20 Jul20 Jan21 Jul21 Jan22 Jul22 Jan23 Jul23 Jan24 Jul24 Jan25 Jul25 Jan26
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 242.42 158.68 355.80 249.76 464.95

HKSE:00571 vs NFLX, DIS, WBD: Days Inventory Comparison

For the Entertainment subindustry, eSun 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.


eSun Holdings Days Inventory vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, eSun Holdings's Days Inventory distribution charts can be found below:

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



eSun Holdings Days Inventory Calculation

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

eSun Holdings's Days Inventory for the fiscal year that ended in Jul. 2025 is calculated as

Days Inventory (A: Jul. 2025 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (A: Jul. 2024 ) + Total Inventories (A: Jul. 2025 )) / count ) / Cost of Goods Sold (A: Jul. 2025 )*Days in Period
=( (285.188 + 347.413) / 2 ) / 401.854*365
=316.3005 / 401.854*365
=287.29

eSun Holdings's Days Inventory for the quarter that ended in Jan. 2026 is calculated as:

Days Inventory (Q: Jan. 2026 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (Q: Jul. 2025 ) + Total Inventories (Q: Jan. 2026 )) / count ) / Cost of Goods Sold (Q: Jan. 2026 )*Days in Period
=( (347.413 + 325.163) / 2 ) / 131.998*365 / 2
=336.288 / 131.998*365 / 2
=464.95

* 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 464.95 mean?
eSun Holdings (HKSE:00571) has a Days Inventory of 464.95 as of Jan. 2026. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on eSun Holdings and its competitors. This is 40% above median its historical median of 332.30. Over the past decade, eSun Holdings' Days Inventory has ranged from 157.69 to 1,180.89. According to the industry distribution chart, eSun Holdings ranks #608 out of 664 companies in the Media - Diversified industry, placing it in the top 91.6%.
Is eSun Holdings' Days Inventory too high?
eSun Holdings' current Days Inventory of 464.95 is 40% above median its 10-year median of 332.30. Over the past 10 years, this metric has ranged from a low of 157.69 to a high of 1,180.89. The Media - Diversified industry median Days Inventory is 26.58. eSun Holdings' value of 464.95 is 1649.2% above this industry median. Based on the distribution chart, eSun Holdings ranks #608 out of 664 companies in the Media - Diversified industry, which is in the bottom quartile relative to peers.
How does eSun Holdings' Days Inventory compare to NFLX and DIS?
According to the Media - Diversified industry distribution chart, eSun Holdings ranks #608 out of 664 companies for Days Inventory. This places eSun Holdings in the lower half of its industry. The industry median Days Inventory is 26.58. eSun Holdings' value of 464.95 is 1649.2% above this benchmark. Historically, eSun Holdings' own Days Inventory has ranged from 157.69 to 1,180.89 over the past decade. While the company's 10-year median is 332.30 vs. the industry median of 26.58, eSun 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 Media - Diversified company?
The median Days Inventory among Media - Diversified companies is 26.58, based on 664 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. eSun Holdings's current Days Inventory of 464.95 is 1649.2% 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 eSun Holdings and its competitors. For the Media - Diversified industry, the median Days Inventory is 26.58 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. eSun Holdings's current Days Inventory is 464.95, which is 40% above median its own 10-year median of 332.30. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is eSun Holdings stock overvalued right now?
Based on GuruFocus' analysis, eSun Holdings (HKSE:00571) is currently considered Fairly Valued. The stock's GF Value™ is HK$0.04, compared to a current price of HK$0.04 — trading 2.5% above its estimated fair value. The current Days Inventory is 464.95, which is 40% above median its 10-year median of 332.30 and 1649.2% above the Media - Diversified industry median of 26.58. 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 eSun Holdings (HKSE:00571), the current Days Inventory is 464.95 as of Jan. 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.

eSun Holdings Business Description

Address 680 Cheung Sha Wan Road, 11th Floor, Lai Sun Commercial Centre, Kowloon, HKG
eSun Holdings Ltd is an investment holding company. The company's operating segments include Media and entertainment, Film and TV program, Cinema operation, and Corporate and others. It generates maximum revenue from the Cinema operation segment which engages in the operation of cinemas in Hong Kong and the Chinese Mainland. Geographically, the company generates a majority of its revenue from Hong Kong and the rest from Mainland China and Macau, and other regions.