K2 F&B Holdings (HKSE:02108) Days Inventory: 1.77 (As of Dec. 2025) — 25% Below Median

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HKSE:02108 K2 F&B Holdings Ltd HKSE:02108
55 GF Score
Price HK$0.39
GF Value HK$0.21
Valuation Significantly Overvalued
! 5 Warning Signs
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What is K2 F&B Holdings Days Inventory?

K2 F&B Holdings HKSE:02108 -2.50% 55 Days Inventory is 1.77 as of Dec. 2025, which is 25% below its 10-year median of 2.37. GuruFocus rates HKSE:02108 with a GF Score™ of 55/100 and a GF Value™ of HK$0.21 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 345 Restaurants companies, K2 F&B Holdings ranks better than 97.1% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). K2 F&B Holdings's Average Total Inventories for the six months ended in Dec. 2025 was HK$0.8 Mil. K2 F&B Holdings's Cost of Goods Sold for the six months ended in Dec. 2025 was HK$78.6 Mil. Hence, K2 F&B Holdings's Days Inventory for the six months ended in Dec. 2025 was 1.77.

The historical rank and industry rank for K2 F&B Holdings's Days Inventory or its related term are showing as below:

HKSE:02108' s Days Inventory Range Over the Past 10 Years
Min: 1.75   Med: 2.37   Max: 3.42
Current: 1.75

During the past 11 years, K2 F&B Holdings's highest Days Inventory was 3.42. The lowest was 1.75. And the median was 2.37.

HKSE:02108's Days Inventory is ranked better than
97.1% of 345 companies
in the Restaurants industry
Industry Median: 15.13 vs HKSE:02108: 1.75

K2 F&B Holdings's Days Inventory declined from Dec. 2024 (1.91) to Dec. 2025 (1.77).

Inventory Turnover measures how fast the company turns over its inventory within a year. K2 F&B Holdings's Inventory Turnover for the six months ended in Dec. 2025 was 103.22.

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. K2 F&B Holdings's Inventory-to-Revenue for the six months ended in Dec. 2025 was 0.00.


K2 F&B Holdings  (HKSE:02108) 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.

K2 F&B 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.

K2 F&B 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.


K2 F&B Holdings Days Inventory Related Terms


K2 F&B Holdings Days Inventory Historical Data

* Premium members only.

The historical data trend for K2 F&B 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.

K2 F&B Holdings Days Inventory Chart

K2 F&B 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 2.64 2.59 2.35 2.04 1.94

K2 F&B Holdings Semi-Annual Data
Dec15 Dec16 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 1.87 2.03 1.91 1.57 1.77

HKSE:02108 vs MCD, SBUX, YUM: Days Inventory Comparison

For the Restaurants subindustry, K2 F&B 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.


K2 F&B Holdings Days Inventory vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, K2 F&B Holdings's Days Inventory distribution charts can be found below:

* The bar in red indicates where K2 F&B Holdings's Days Inventory falls into.


HKSE:02108
55GF Score
K2 F&B Holdings Ltd HKSE:02108
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
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K2 F&B Holdings Days Inventory Calculation

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

K2 F&B 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
=( (0.915 + 0.874) / 2 ) / 167.95*365
=0.8945 / 167.95*365
=1.94

K2 F&B 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
=( (0.649 + 0.874) / 2 ) / 78.603*365 / 2
=0.7615 / 78.603*365 / 2
=1.77

* 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 1.77 mean?
K2 F&B Holdings (HKSE:02108) has a Days Inventory of 1.77 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on K2 F&B Holdings and its competitors. This is 25% below median its historical median of 2.37. Over the past decade, K2 F&B Holdings' Days Inventory has ranged from 1.75 to 3.42. According to the industry distribution chart, K2 F&B Holdings ranks #10 out of 345 companies in the Restaurants industry, placing it in the top 2.9%.
Is K2 F&B Holdings' Days Inventory too high?
K2 F&B Holdings' current Days Inventory of 1.77 is 25% below median its 10-year median of 2.37. Over the past 10 years, this metric has ranged from a low of 1.75 to a high of 3.42. The Restaurants industry median Days Inventory is 15.13. K2 F&B Holdings' value of 1.77 is 88.3% below this industry median. Based on the distribution chart, K2 F&B Holdings ranks #10 out of 345 companies in the Restaurants industry, which is in the top quartile — a strong position relative to peers. Overall, K2 F&B Holdings has a GF Score™ of 55/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does K2 F&B Holdings' Days Inventory compare to MCD and SBUX?
According to the Restaurants industry distribution chart, K2 F&B Holdings ranks #10 out of 345 companies for Days Inventory. This places K2 F&B Holdings in the top 3% of its industry — outperforming the majority of peers. The industry median Days Inventory is 15.13. K2 F&B Holdings' value of 1.77 is 88.3% below this benchmark. Historically, K2 F&B Holdings' own Days Inventory has ranged from 1.75 to 3.42 over the past decade. While the company's 10-year median is 2.37 vs. the industry median of 15.13, K2 F&B 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 Restaurants company?
The median Days Inventory among Restaurants companies is 15.13, based on 345 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. K2 F&B Holdings's current Days Inventory of 1.77 is 88.3% 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 K2 F&B Holdings and its competitors. For the Restaurants industry, the median Days Inventory is 15.13 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. K2 F&B Holdings's current Days Inventory is 1.77, which is 25% below median its own 10-year median of 2.37. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is K2 F&B Holdings stock overvalued right now?
Based on GuruFocus' analysis, K2 F&B Holdings (HKSE:02108) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$0.21, compared to a current price of HK$0.39 — trading 85.7% above its estimated fair value. The current Days Inventory is 1.77, which is 25% below median its 10-year median of 2.37 and 88.3% below the Restaurants industry median of 15.13. K2 F&B Holdings' overall GF Score™ is 55/100 with 5 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 K2 F&B Holdings (HKSE:02108), the current Days Inventory is 1.77 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 K2 F&B Holdings (HKSE:02108) Overvalued in 2026?

Based on GuruFocus' analysis, K2 F&B Holdings stock appears to be overvalued. The current stock price of HK$0.39 is trading 85.7% above its estimated GF Value™ of HK$0.21. GuruFocus considers K2 F&B Holdings to be Significantly Overvalued.

Key valuation signals for HKSE:02108:

  • Days Inventory: 1.77 (25% below median its 10-year median of 2.37)
  • GF Value™: HK$0.21 vs. price of HK$0.39 (85.7% above fair value)
  • GF Score™: 55/100 with 5 warning signs
  • Industry Position: 88.3% below the Restaurants median (#10 of 345)

No single metric tells the full story. See the HKSE:02108 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


K2 F&B Holdings Business Description

Address 51 Ubi Avenue 1, No. 02-17, Paya Ubi Industrial Park, Singapore, SGP, 408933
K2 F&B Holdings Ltd, through its subsidiaries, is mainly engaged in the ownership and operation of food centres and food streets in Singapore. The Group's operating business segments are: Rental and outlet management, and Food and beverage stalls. The majority of its revenue is generated from the Food and beverage stalls segment, which is involved in the retailing of beverages, tobacco products, and cooked food directly to consumers, such as mixed vegetable rice, zichar, roasted meat, and chicken rice located in food establishments operated and managed by the Group. The Rental and outlet management segment is involved in the leasing of food establishment premises to tenants and the provision of outlet management services, including cleaning and utilities services, to tenants.
55GF Score

Get the complete analysis for HKSE:02108

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

HK$0.39
Price
HK$0.21
GF Value