SMIT Holdings (HKSE:02239) Days Inventory: 171.87 (As of Dec. 2025) — 34% Above Median

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HKSE:02239 SMIT Holdings Ltd HKSE:02239
40 GF Score
Price HK$1.28
GF Value HK$0.82
Valuation Significantly Overvalued
! 5 Warning Signs
View Full Analysis

What is SMIT Holdings Days Inventory?

SMIT Holdings HKSE:02239 40 Days Inventory is 171.87 as of Dec. 2025, which is 34% above its 10-year median of 128.38. GuruFocus rates HKSE:02239 with a GF Score™ of 40/100 and a GF Value™ of HK$0.82 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 988 Semiconductors companies, SMIT Holdings ranks worse than 73.89% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). SMIT Holdings's Average Total Inventories for the six months ended in Dec. 2025 was HK$29.3 Mil. SMIT Holdings's Cost of Goods Sold for the six months ended in Dec. 2025 was HK$31.1 Mil. Hence, SMIT Holdings's Days Inventory for the six months ended in Dec. 2025 was 171.87.

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

HKSE:02239' s Days Inventory Range Over the Past 10 Years
Min: 72.5   Med: 128.38   Max: 221.2
Current: 174.65

During the past 13 years, SMIT Holdings's highest Days Inventory was 221.20. The lowest was 72.50. And the median was 128.38.

HKSE:02239's Days Inventory is ranked worse than
73.89% of 988 companies
in the Semiconductors industry
Industry Median: 111.79 vs HKSE:02239: 174.65

SMIT Holdings's Days Inventory declined from Dec. 2024 (310.98) to Dec. 2025 (171.87).

Inventory Turnover measures how fast the company turns over its inventory within a year. SMIT Holdings's Inventory Turnover for the six months ended in Dec. 2025 was 1.06.

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. SMIT Holdings's Inventory-to-Revenue for the six months ended in Dec. 2025 was 0.49.


SMIT Holdings  (HKSE:02239) 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.

SMIT 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.

SMIT 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.


SMIT Holdings Days Inventory Related Terms


SMIT Holdings Days Inventory Historical Data

* Premium members only.

The historical data trend for SMIT 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.

SMIT Holdings Days Inventory Chart

SMIT 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 104.57 110.82 116.22 221.20 196.83

SMIT Holdings Semi-Annual Data
Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 Jun26
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 161.63 310.98 214.33 171.87 175.90

HKSE:02239 vs NVDA, AVGO, MU: Days Inventory Comparison

For the Semiconductors subindustry, SMIT 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.


SMIT Holdings Days Inventory vs Semiconductors Industry

For the Semiconductors industry and Technology sector, SMIT Holdings's Days Inventory distribution charts can be found below:

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


HKSE:02239
40GF Score
SMIT Holdings Ltd HKSE:02239
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

SMIT Holdings Days Inventory Calculation

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

SMIT 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
=( (27.409 + 31.123) / 2 ) / 54.271*365
=29.266 / 54.271*365
=196.83

SMIT 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
=( (27.47 + 31.123) / 2 ) / 31.108*365 / 2
=29.2965 / 31.108*365 / 2
=171.87

* 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 171.87 mean?
SMIT Holdings (HKSE:02239) has a Days Inventory of 171.87 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on SMIT Holdings and its competitors. This is 34% above median its historical median of 128.38. Over the past decade, SMIT Holdings' Days Inventory has ranged from 72.50 to 221.20. According to the industry distribution chart, SMIT Holdings ranks #730 out of 988 companies in the Semiconductors industry, placing it in the top 73.9%.
Is SMIT Holdings' Days Inventory too high?
SMIT Holdings' current Days Inventory of 171.87 is 34% above median its 10-year median of 128.38. Over the past 10 years, this metric has ranged from a low of 72.50 to a high of 221.20. The Semiconductors industry median Days Inventory is 111.79. SMIT Holdings' value of 171.87 is 53.7% above this industry median. Based on the distribution chart, SMIT Holdings ranks #730 out of 988 companies in the Semiconductors industry, which is below the industry midpoint. Overall, SMIT Holdings has a GF Score™ of 40/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does SMIT Holdings' Days Inventory compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, SMIT Holdings ranks #730 out of 988 companies for Days Inventory. This places SMIT Holdings in the lower half of its industry. The industry median Days Inventory is 111.79. SMIT Holdings' value of 171.87 is 53.7% above this benchmark. Historically, SMIT Holdings' own Days Inventory has ranged from 72.50 to 221.20 over the past decade. While the company's 10-year median is 128.38 vs. the industry median of 111.79, SMIT 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 Semiconductors company?
The median Days Inventory among Semiconductors companies is 111.79, based on 988 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. SMIT Holdings's current Days Inventory of 171.87 is 53.7% 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 SMIT Holdings and its competitors. For the Semiconductors industry, the median Days Inventory is 111.79 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. SMIT Holdings's current Days Inventory is 171.87, which is 34% above median its own 10-year median of 128.38. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SMIT Holdings stock overvalued right now?
Based on GuruFocus' analysis, SMIT Holdings (HKSE:02239) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$0.82, compared to a current price of HK$1.28 — trading 56.1% above its estimated fair value. The current Days Inventory is 171.87, which is 34% above median its 10-year median of 128.38 and 53.7% above the Semiconductors industry median of 111.79. SMIT Holdings' overall GF Score™ is 40/100 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 SMIT Holdings (HKSE:02239), the current Days Inventory is 171.87 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 SMIT Holdings (HKSE:02239) Overvalued in 2026?

Based on GuruFocus' analysis, SMIT Holdings stock appears to be overvalued. The current stock price of HK$1.28 is trading 56.1% above its estimated GF Value™ of HK$0.82. GuruFocus considers SMIT Holdings to be Significantly Overvalued.

Key valuation signals for HKSE:02239:

  • Days Inventory: 171.87 (34% above median its 10-year median of 128.38)
  • GF Value™: HK$0.82 vs. price of HK$1.28 (56.1% above fair value)
  • GF Score™: 40/100 with 5 warning signs
  • Industry Position: 53.7% above the Semiconductors median (#730 of 988)

No single metric tells the full story. See the HKSE:02239 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


SMIT Holdings Business Description

Address 26 Harbour Road, Room 4202-04, 42nd Floor, China Resources Building, Wanchai, Hong Kong, HKG
SMIT Holdings Ltd is an investment holding company. The company is principally engaged in the development and sales of conditional access modules; research, development and sales of smart sensing-oriented products and solution; and provision of integrated circuit solutions. The company has four reportable segments: CAM, Intelligent Sense, Investments, and Other businesses. The company generates the majority of its revenue from the CAM segment is engaged in the development and sales of security products that enable secure distribution and delivery of digital content to television. Geographically, the company generates the majority of its revenue from Europe, followed by China (including Hong Kong) and Others.
40GF Score

Get the complete analysis for HKSE:02239

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

HK$1.28
Price
HK$0.82
GF Value