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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.
Eternity InvestmentHKSE:00764 27 Days Inventory is 92.52 as of Dec. 2025, which is 38% below its 10-year median of 149.02. GuruFocus rates HKSE:00764 with a GF Score™ of 27/100 and a GF Value™ of HK$0.83 (Possible Value Trap). The stock has 3 warning signs investors should review. Among 488 Conglomerates companies, Eternity Investment ranks worse than 62.91% on this metric.
The historical rank and industry rank for Eternity Investment's Days Inventory or its related term are showing as below:
HKSE:00764'
s Days Inventory Range Over the Past 10 Years
Min: 101.91 Med: 149.02 Max: 266.72
Current: 102.31
During the past 13 years, Eternity Investment's highest Days Inventory was 266.72. The lowest was 101.91. And the median was 149.02.
HKSE:00764's Days Inventory is ranked worse than 62.91% of 488
companies
in the Conglomerates industry
Industry Median: 74.11
vs HKSE:00764: 102.31
Eternity Investment's Days Inventory
declined
from Dec. 2024 (93.60) to Dec. 2025 (92.52).
Inventory Turnover measures how fast the company turns over its inventory within a year.
Eternity Investment's Inventory Turnover for the
six
months ended in Dec. 2025 was 1.97.
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.
Eternity Investment's Inventory-to-Revenue for the
six
months ended in Dec. 2025 was 0.23.
Eternity Investment (HKSE:00764) 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.
Eternity Investment'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.
Eternity Investment'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.
Eternity Investment Days Inventory Related Terms
Eternity Investment Days Inventory Historical Data
* Premium members only.
The historical data trend for Eternity Investment'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.
For the Conglomerates subindustry, Eternity Investment'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.
Eternity Investment Days Inventory vs Conglomerates Industry
For the Conglomerates industry and Industrials sector, Eternity Investment's Days Inventory distribution charts can be found below:
* The bar in red indicates where Eternity Investment's Days Inventory falls into.
* 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.
Eternity Investment (HKSE:00764) has a Days Inventory of 92.52 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Eternity Investment and its competitors. This is 38% below median its historical median of 149.02. Over the past decade, Eternity Investment's Days Inventory has ranged from 101.91 to 266.72. According to the industry distribution chart, Eternity Investment ranks #307 out of 488 companies in the Conglomerates industry, placing it in the top 62.9%.
Is Eternity Investment's Days Inventory too high?
Eternity Investment's current Days Inventory of 92.52 is 38% below median its 10-year median of 149.02. Over the past 10 years, this metric has ranged from a low of 101.91 to a high of 266.72. The Conglomerates industry median Days Inventory is 74.11. Eternity Investment's value of 92.52 is 24.8% above this industry median. Based on the distribution chart, Eternity Investment ranks #307 out of 488 companies in the Conglomerates industry, which is below the industry midpoint. Overall, Eternity Investment 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 Eternity Investment's Days Inventory compare to MMM and HON?
According to the Conglomerates industry distribution chart, Eternity Investment ranks #307 out of 488 companies for Days Inventory. This places Eternity Investment in the lower half of its industry. The industry median Days Inventory is 74.11. Eternity Investment's value of 92.52 is 24.8% above this benchmark. Historically, Eternity Investment's own Days Inventory has ranged from 101.91 to 266.72 over the past decade. While the company's 10-year median is 149.02 vs. the industry median of 74.11, Eternity Investment 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 74.11, based on 488 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. Eternity Investment's current Days Inventory of 92.52 is 24.8% 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 Eternity Investment and its competitors. For the Conglomerates industry, the median Days Inventory is 74.11 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eternity Investment's current Days Inventory is 92.52, which is 38% below median its own 10-year median of 149.02. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eternity Investment stock overvalued right now?
Based on GuruFocus' analysis, Eternity Investment (HKSE:00764) is currently considered Possible Value Trap. The stock's GF Value™ is HK$0.83, compared to a current price of HK$0.27 — trading 67.5% below its estimated fair value. The current Days Inventory is 92.52, which is 38% below median its 10-year median of 149.02 and 24.8% above the Conglomerates industry median of 74.11. Eternity Investment's overall GF Score™ is 27/100 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 Eternity Investment (HKSE:00764), the current Days Inventory is 92.52 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 Eternity Investment (HKSE:00764) Overvalued in 2026?
Based on GuruFocus' analysis, Eternity Investment stock appears to be undervalued.
The current stock price of HK$0.27 is trading 67.5% below its estimated GF Value™ of HK$0.83.
GuruFocus considers Eternity Investment to be Possible Value Trap.
Key valuation signals for HKSE:00764:
Days Inventory: 92.52 (38% below median its 10-year median of 149.02)
GF Value™: HK$0.83 vs. price of HK$0.27 (67.5% below fair value)
Industry Position: 24.8% above the Conglomerates median (#307 of 488)
No single metric tells the full story. See the HKSE:00764 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Eternity Investment Ltd is an investment holding company. Along with its subsidiaries, it is engaged in the sale of financial assets, property investment, money lending, design and sale of jewelry products, and operation of a golf course in the People's Republic of China (PRC). These business activities are also classified as its operating segments. The majority of the Group's revenue comes from the golf club operations business in China, which mainly derives income from membership, golf club operation, and food and beverage operation. Geographically, it generates maximum revenue from the PRC, and the rest from Hong Kong, Asia, Australia, Europe, North America, and the Middle East.
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