C Banner International Holdings (HKSE:01028) Days Inventory: 227.91 (As of Dec. 2025) — Near Median

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HKSE:01028 C Banner International Holdings Ltd HKSE:01028
39 GF Score
Price HK$0.83
GF Value HK$0.19
Valuation Significantly Overvalued
! 1 Warning Sign
View Full Analysis

What is C Banner International Holdings Days Inventory?

C Banner International Holdings HKSE:01028 +1.23% 39 Days Inventory is 227.91 as of Dec. 2025, which is 1% below its 10-year median of 229.19. GuruFocus rates HKSE:01028 with a GF Score™ of 39/100 and a GF Value™ of HK$0.19 (Significantly Overvalued). The stock has 1 warning sign investors should review. Among 1,008 Manufacturing - Apparel & Accessories companies, C Banner International Holdings ranks worse than 75.99% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). C Banner International Holdings's Average Total Inventories for the six months ended in Dec. 2025 was HK$314 Mil. C Banner International Holdings's Cost of Goods Sold for the six months ended in Dec. 2025 was HK$252 Mil. Hence, C Banner International Holdings's Days Inventory for the six months ended in Dec. 2025 was 227.91.

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

HKSE:01028' s Days Inventory Range Over the Past 10 Years
Min: 194.6   Med: 229.19   Max: 294.24
Current: 216.84

During the past 13 years, C Banner International Holdings's highest Days Inventory was 294.24. The lowest was 194.60. And the median was 229.19.

HKSE:01028's Days Inventory is ranked worse than
75.99% of 1008 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 132.61 vs HKSE:01028: 216.84

C Banner International Holdings's Days Inventory increased from Dec. 2024 (189.97) to Dec. 2025 (227.91). It might indicate that C Banner International Holdings's sales slowed down.

Inventory Turnover measures how fast the company turns over its inventory within a year. C Banner International Holdings's Inventory Turnover for the six months ended in Dec. 2025 was 0.80.

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. C Banner International Holdings's Inventory-to-Revenue for the six months ended in Dec. 2025 was 0.50.


C Banner International Holdings  (HKSE:01028) 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.

C Banner International Holdings'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.

C Banner International Holdings'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.


C Banner International Holdings Days Inventory Related Terms


C Banner International Holdings Days Inventory Historical Data

* Premium members only.

The historical data trend for C Banner International 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.

C Banner International Holdings Days Inventory Chart

C Banner International Holdings 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 216.31 294.24 218.63 194.60 210.19

C Banner International Holdings 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 191.82 202.36 189.97 212.13 227.91

HKSE:01028 vs NKE, DECK, ONON: Days Inventory Comparison

For the Footwear & Accessories subindustry, C Banner International 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.


C Banner International Holdings Days Inventory vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, C Banner International Holdings's Days Inventory distribution charts can be found below:

* The bar in red indicates where C Banner International Holdings's Days Inventory falls into.


HKSE:01028
39GF Score
C Banner International Holdings Ltd HKSE:01028
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

C Banner International Holdings Days Inventory Calculation

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

C Banner International Holdings'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
=( (323.064 + 295.555) / 2 ) / 537.133*365
=309.3095 / 537.133*365
=210.19

C Banner International Holdings'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
=( (333.298 + 295.555) / 2 ) / 251.784*365 / 2
=314.4265 / 251.784*365 / 2
=227.91

* 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 227.91 mean?
C Banner International Holdings (HKSE:01028) has a Days Inventory of 227.91 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on C Banner International Holdings and its competitors. This is near median its historical median of 229.19. Over the past decade, C Banner International Holdings' Days Inventory has ranged from 194.60 to 294.24. According to the industry distribution chart, C Banner International Holdings ranks #766 out of 1008 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 76%.
Is C Banner International Holdings' Days Inventory too high?
C Banner International Holdings' current Days Inventory of 227.91 is near median its 10-year median of 229.19. Over the past 10 years, this metric has ranged from a low of 194.60 to a high of 294.24. The Manufacturing - Apparel & Accessories industry median Days Inventory is 132.61. C Banner International Holdings' value of 227.91 is 71.9% above this industry median. Based on the distribution chart, C Banner International Holdings ranks #766 out of 1008 companies in the Manufacturing - Apparel & Accessories industry, which is in the bottom quartile relative to peers. Overall, C Banner International Holdings has a GF Score™ of 39/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does C Banner International Holdings' Days Inventory compare to NKE and DECK?
According to the Manufacturing - Apparel & Accessories industry distribution chart, C Banner International Holdings ranks #766 out of 1008 companies for Days Inventory. This places C Banner International Holdings in the lower half of its industry. The industry median Days Inventory is 132.61. C Banner International Holdings' value of 227.91 is 71.9% above this benchmark. Historically, C Banner International Holdings' own Days Inventory has ranged from 194.60 to 294.24 over the past decade. While the company's 10-year median is 229.19 vs. the industry median of 132.61, C Banner International 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 Manufacturing - Apparel & Accessories company?
The median Days Inventory among Manufacturing - Apparel & Accessories companies is 132.61, based on 1,008 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. C Banner International Holdings's current Days Inventory of 227.91 is 71.9% 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 C Banner International Holdings and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Days Inventory is 132.61 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. C Banner International Holdings's current Days Inventory is 227.91, which is near median its own 10-year median of 229.19. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is C Banner International Holdings stock overvalued right now?
Based on GuruFocus' analysis, C Banner International Holdings (HKSE:01028) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$0.19, compared to a current price of HK$0.83 — trading 334.2% above its estimated fair value. The current Days Inventory is 227.91, which is near median its 10-year median of 229.19 and 71.9% above the Manufacturing - Apparel & Accessories industry median of 132.61. C Banner International Holdings' overall GF Score™ is 39/100 with 1 warning sign 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 C Banner International Holdings (HKSE:01028), the current Days Inventory is 227.91 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 C Banner International Holdings (HKSE:01028) Overvalued in 2026?

Based on GuruFocus' analysis, C Banner International Holdings stock appears to be overvalued. The current stock price of HK$0.83 is trading 334.2% above its estimated GF Value™ of HK$0.19. GuruFocus considers C Banner International Holdings to be Significantly Overvalued.

Key valuation signals for HKSE:01028:

  • Days Inventory: 227.91 (near median its 10-year median of 229.19)
  • GF Value™: HK$0.19 vs. price of HK$0.83 (334.2% above fair value)
  • GF Score™: 39/100 with 1 warning sign
  • Industry Position: 71.9% above the Manufacturing - Apparel & Accessories median (#766 of 1008)

No single metric tells the full story. See the HKSE:01028 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


C Banner International Holdings Business Description

Address 18 Harcourt Road, Suite 1503, Level 15, Admiralty Centre Tower 1, Admiralty, Hong Kong, HKG
C Banner International Holdings Ltd is an investment holding company principally engaged in manufacture and sale of branded fashion footwear and retail of toys. It is mainly engaged in mid-to-premium ladies footwear brands and retail of toys in the PRC. Its brands include C.banner, EBLAN, MIO and Natursun, offering footwear products for sports, leisure, street fashion and business. The Group distributes self-developed brands products through department stores and independent retail stores in different cities, ranging from first-tier to third-tier cities in the PRC. It has three reportable segments: retail and wholesale of branded fashion footwear, which generates maximum revenue, contract manufacturing of footwear, and retail of toys. Its operations are mainly located in the PRC.
39GF Score

Get the complete analysis for HKSE:01028

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

HK$0.83
Price
HK$0.19
GF Value