China Partytime Culture Holdings (HKSE:01532) Days Inventory: 90.15 (As of Dec. 2025) — 161% Above Median

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HKSE:01532 China Partytime Culture Holdings Ltd HKSE:01532
37 GF Score
Price HK$0.14
GF Value HK$0.04
Valuation Significantly Overvalued
! 8 Warning Signs
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What is China Partytime Culture Holdings Days Inventory?

China Partytime Culture Holdings HKSE:01532 -4.00% 37 Days Inventory is 90.15 as of Dec. 2025, which is 161% above its 10-year median of 34.58. GuruFocus rates HKSE:01532 with a GF Score™ of 37/100 and a GF Value™ of HK$0.04 (Significantly Overvalued). The stock has 8 warning signs investors should review. Among 1,004 Manufacturing - Apparel & Accessories companies, China Partytime Culture Holdings ranks better than 78.39% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). China Partytime Culture Holdings's Average Total Inventories for the six months ended in Dec. 2025 was HK$36.0 Mil. China Partytime Culture Holdings's Cost of Goods Sold for the six months ended in Dec. 2025 was HK$72.8 Mil. Hence, China Partytime Culture Holdings's Days Inventory for the six months ended in Dec. 2025 was 90.15.

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

HKSE:01532' s Days Inventory Range Over the Past 10 Years
Min: 26.64   Med: 34.58   Max: 65.62
Current: 65.62

During the past 13 years, China Partytime Culture Holdings's highest Days Inventory was 65.62. The lowest was 26.64. And the median was 34.58.

HKSE:01532's Days Inventory is ranked better than
78.39% of 1004 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 132.835 vs HKSE:01532: 65.62

China Partytime Culture Holdings's Days Inventory increased from Dec. 2024 (87.19) to Dec. 2025 (90.15). It might indicate that China Partytime Culture Holdings's sales slowed down.

Inventory Turnover measures how fast the company turns over its inventory within a year. China Partytime Culture Holdings's Inventory Turnover for the six months ended in Dec. 2025 was 2.02.

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. China Partytime Culture Holdings's Inventory-to-Revenue for the six months ended in Dec. 2025 was 0.46.


China Partytime Culture Holdings  (HKSE:01532) 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.

China Partytime Culture 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.

China Partytime Culture 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.


China Partytime Culture Holdings Days Inventory Related Terms


China Partytime Culture Holdings Days Inventory Historical Data

* Premium members only.

The historical data trend for China Partytime Culture 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.

China Partytime Culture Holdings Days Inventory Chart

China Partytime Culture 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 29.50 34.73 34.42 49.34 35.27

China Partytime Culture 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 23.09 32.35 87.19 74.09 90.15

HKSE:01532 vs RL, LEVI, VFC: Days Inventory Comparison

For the Apparel Manufacturing subindustry, China Partytime Culture 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.


China Partytime Culture Holdings Days Inventory vs Manufacturing - Apparel & Accessories Industry

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

* The bar in red indicates where China Partytime Culture Holdings's Days Inventory falls into.


HKSE:01532
37GF Score
China Partytime Culture Holdings Ltd HKSE:01532
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
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China Partytime Culture Holdings Days Inventory Calculation

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

China Partytime Culture 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
=( (23.662 + 10.804) / 2 ) / 178.362*365
=17.233 / 178.362*365
=35.27

China Partytime Culture 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
=( (61.134 + 10.804) / 2 ) / 72.814*365 / 2
=35.969 / 72.814*365 / 2
=90.15

* 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 90.15 mean?
China Partytime Culture Holdings (HKSE:01532) has a Days Inventory of 90.15 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on China Partytime Culture Holdings and its competitors. This is 161% above median its historical median of 34.58. Over the past decade, China Partytime Culture Holdings' Days Inventory has ranged from 26.64 to 65.62. According to the industry distribution chart, China Partytime Culture Holdings ranks #217 out of 1004 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 21.6%.
Is China Partytime Culture Holdings' Days Inventory too high?
China Partytime Culture Holdings' current Days Inventory of 90.15 is 161% above median its 10-year median of 34.58. Over the past 10 years, this metric has ranged from a low of 26.64 to a high of 65.62. The Manufacturing - Apparel & Accessories industry median Days Inventory is 132.84. China Partytime Culture Holdings' value of 90.15 is 32.1% below this industry median. Based on the distribution chart, China Partytime Culture Holdings ranks #217 out of 1004 companies in the Manufacturing - Apparel & Accessories industry, which is in the top quartile — a strong position relative to peers. Overall, China Partytime Culture Holdings has a GF Score™ of 37/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does China Partytime Culture Holdings' Days Inventory compare to RL and LEVI?
According to the Manufacturing - Apparel & Accessories industry distribution chart, China Partytime Culture Holdings ranks #217 out of 1004 companies for Days Inventory. This places China Partytime Culture Holdings in the top 22% of its industry — outperforming the majority of peers. The industry median Days Inventory is 132.84. China Partytime Culture Holdings' value of 90.15 is 32.1% below this benchmark. Historically, China Partytime Culture Holdings' own Days Inventory has ranged from 26.64 to 65.62 over the past decade. While the company's 10-year median is 34.58 vs. the industry median of 132.84, China Partytime Culture Holdings has consistently been below 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 132.84, based on 1,004 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. China Partytime Culture Holdings's current Days Inventory of 90.15 is 32.1% below 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 China Partytime Culture Holdings and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Days Inventory is 132.84 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China Partytime Culture Holdings's current Days Inventory is 90.15, which is 161% above median its own 10-year median of 34.58. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Partytime Culture Holdings stock overvalued right now?
Based on GuruFocus' analysis, China Partytime Culture Holdings (HKSE:01532) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$0.04, compared to a current price of HK$0.14 — trading 260% above its estimated fair value. The current Days Inventory is 90.15, which is 161% above median its 10-year median of 34.58 and 32.1% below the Manufacturing - Apparel & Accessories industry median of 132.84. China Partytime Culture Holdings' overall GF Score™ is 37/100 with 8 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 China Partytime Culture Holdings (HKSE:01532), the current Days Inventory is 90.15 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 China Partytime Culture Holdings (HKSE:01532) Overvalued in 2026?

Based on GuruFocus' analysis, China Partytime Culture Holdings stock appears to be overvalued. The current stock price of HK$0.14 is trading 260% above its estimated GF Value™ of HK$0.04. GuruFocus considers China Partytime Culture Holdings to be Significantly Overvalued.

Key valuation signals for HKSE:01532:

  • Days Inventory: 90.15 (161% above median its 10-year median of 34.58)
  • GF Value™: HK$0.04 vs. price of HK$0.14 (260% above fair value)
  • GF Score™: 37/100 with 8 warning signs
  • Industry Position: 32.1% below the Manufacturing - Apparel & Accessories median (#217 of 1004)

No single metric tells the full story. See the HKSE:01532 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


China Partytime Culture Holdings Business Description

Address No.3 Chunchao Road, Yichun Economic and Technological Development Zone, Jiangxi Province, Yichun, CHN
China Partytime Culture Holdings Ltd is an investment company. It is engaged in the design, development, production, selling, and marketing of cosplay products (including cosplay costumes and cosplay wigs) and non-cosplay apparel, which includes mainly sexy lingerie, fabric care, personal hygiene and home care products, and leasing of factory premises. The operating segments of the group are Wigs; Clothing and others; Fabric care, personal hygiene and home care products, and the Leasing of factory premises involving self-owned or held under leasehold interest. The group derives revenue from the PRC, the U.S., Germany, the U.K., the Netherlands, Japan, and other countries.
37GF Score

Get the complete analysis for HKSE:01532

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

HK$0.14
Price
HK$0.04
GF Value