China Treasures New Materials Group (HKSE:02439) Days Inventory: 63.22 (As of Dec. 2025) — 17% Above Median

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HKSE:02439 China Treasures New Materials Group Ltd HKSE:02439
65 GF Score
Price HK$0.38
GF Value HK$0.20
Valuation Significantly Overvalued
! 9 Warning Signs
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What is China Treasures New Materials Group Days Inventory?

China Treasures New Materials Group HKSE:02439 +2.70% 65 Days Inventory is 63.22 as of Dec. 2025, which is 17% above its 10-year median of 54.00. GuruFocus rates HKSE:02439 with a GF Score™ of 65/100 and a GF Value™ of HK$0.20 (Significantly Overvalued). The stock has 9 warning signs investors should review. Among 1,541 Chemicals companies, China Treasures New Materials Group ranks better than 76.51% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). China Treasures New Materials Group's Average Total Inventories for the six months ended in Dec. 2025 was HK$23.6 Mil. China Treasures New Materials Group's Cost of Goods Sold for the six months ended in Dec. 2025 was HK$68.1 Mil. Hence, China Treasures New Materials Group's Days Inventory for the six months ended in Dec. 2025 was 63.22.

The historical rank and industry rank for China Treasures New Materials Group's Days Inventory or its related term are showing as below:

HKSE:02439' s Days Inventory Range Over the Past 10 Years
Min: 32.62   Med: 54   Max: 184.47
Current: 50.59

During the past 7 years, China Treasures New Materials Group's highest Days Inventory was 184.47. The lowest was 32.62. And the median was 54.00.

HKSE:02439's Days Inventory is ranked better than
76.51% of 1541 companies
in the Chemicals industry
Industry Median: 80.09 vs HKSE:02439: 50.59

China Treasures New Materials Group's Days Inventory increased from Dec. 2024 (38.63) to Dec. 2025 (63.22). It might indicate that China Treasures New Materials Group's sales slowed down.

Inventory Turnover measures how fast the company turns over its inventory within a year. China Treasures New Materials Group's Inventory Turnover for the six months ended in Dec. 2025 was 2.89.

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 Treasures New Materials Group's Inventory-to-Revenue for the six months ended in Dec. 2025 was 0.21.


China Treasures New Materials Group  (HKSE:02439) 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 Treasures New Materials Group'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 Treasures New Materials Group'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 Treasures New Materials Group Days Inventory Related Terms


China Treasures New Materials Group Days Inventory Historical Data

* Premium members only.

The historical data trend for China Treasures New Materials Group'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 Treasures New Materials Group Days Inventory Chart

China Treasures New Materials Group Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Inventory
Get a 7-Day Free Trial 56.69 54.00 49.51 32.62 45.53

China Treasures New Materials Group Semi-Annual Data
Dec19 Dec20 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 40.32 40.70 38.63 46.17 63.22

HKSE:02439 vs LIN, SHW, ECL: Days Inventory Comparison

For the Specialty Chemicals subindustry, China Treasures New Materials Group'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 Treasures New Materials Group Days Inventory vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, China Treasures New Materials Group's Days Inventory distribution charts can be found below:

* The bar in red indicates where China Treasures New Materials Group's Days Inventory falls into.


HKSE:02439
65GF Score
China Treasures New Materials Group Ltd HKSE:02439
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
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China Treasures New Materials Group Days Inventory Calculation

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

China Treasures New Materials Group'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
=( (23.672 + 19.089) / 2 ) / 171.41*365
=21.3805 / 171.41*365
=45.53

China Treasures New Materials Group'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
=( (28.065 + 19.089) / 2 ) / 68.06*365 / 2
=23.577 / 68.06*365 / 2
=63.22

* 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 63.22 mean?
China Treasures New Materials Group (HKSE:02439) has a Days Inventory of 63.22 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on China Treasures New Materials Group and its competitors. This is 17% above median its historical median of 54.00. Over the past decade, China Treasures New Materials Group's Days Inventory has ranged from 32.62 to 184.47. According to the industry distribution chart, China Treasures New Materials Group ranks #362 out of 1541 companies in the Chemicals industry, placing it in the top 23.5%.
Is China Treasures New Materials Group's Days Inventory too high?
China Treasures New Materials Group's current Days Inventory of 63.22 is 17% above median its 10-year median of 54.00. Over the past 10 years, this metric has ranged from a low of 32.62 to a high of 184.47. The Chemicals industry median Days Inventory is 80.09. China Treasures New Materials Group's value of 63.22 is 21.1% below this industry median. Based on the distribution chart, China Treasures New Materials Group ranks #362 out of 1541 companies in the Chemicals industry, which is in the top quartile — a strong position relative to peers. Overall, China Treasures New Materials Group has a GF Score™ of 65/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does China Treasures New Materials Group's Days Inventory compare to LIN and SHW?
According to the Chemicals industry distribution chart, China Treasures New Materials Group ranks #362 out of 1541 companies for Days Inventory. This places China Treasures New Materials Group in the top 24% of its industry — outperforming the majority of peers. The industry median Days Inventory is 80.09. China Treasures New Materials Group's value of 63.22 is 21.1% below this benchmark. Historically, China Treasures New Materials Group's own Days Inventory has ranged from 32.62 to 184.47 over the past decade. While the company's 10-year median is 54.00 vs. the industry median of 80.09, China Treasures New Materials Group 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 Chemicals company?
The median Days Inventory among Chemicals companies is 80.09, based on 1,541 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 Treasures New Materials Group's current Days Inventory of 63.22 is 21.1% 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 Treasures New Materials Group and its competitors. For the Chemicals industry, the median Days Inventory is 80.09 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China Treasures New Materials Group's current Days Inventory is 63.22, which is 17% above median its own 10-year median of 54.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Treasures New Materials Group stock overvalued right now?
Based on GuruFocus' analysis, China Treasures New Materials Group (HKSE:02439) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$0.20, compared to a current price of HK$0.38 — trading 90% above its estimated fair value. The current Days Inventory is 63.22, which is 17% above median its 10-year median of 54.00 and 21.1% below the Chemicals industry median of 80.09. China Treasures New Materials Group's overall GF Score™ is 65/100 with 9 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 Treasures New Materials Group (HKSE:02439), the current Days Inventory is 63.22 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 Treasures New Materials Group (HKSE:02439) Overvalued in 2026?

Based on GuruFocus' analysis, China Treasures New Materials Group stock appears to be overvalued. The current stock price of HK$0.38 is trading 90% above its estimated GF Value™ of HK$0.20. GuruFocus considers China Treasures New Materials Group to be Significantly Overvalued.

Key valuation signals for HKSE:02439:

  • Days Inventory: 63.22 (17% above median its 10-year median of 54.00)
  • GF Value™: HK$0.20 vs. price of HK$0.38 (90% above fair value)
  • GF Score™: 65/100 with 9 warning signs
  • Industry Position: 21.1% below the Chemicals median (#362 of 1541)

No single metric tells the full story. See the HKSE:02439 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


China Treasures New Materials Group Business Description

Address No. 3, Jing\'Er Road, Jiutai Economic Development Zone, Kalun Industrial South Region, Jilin Province, Changchun, CHN
China Treasures New Materials Group Ltd mainly engages in developing and manufacturing biodegradable plastic products in Northeast China. Its biodegradable plastic products mainly come in biodegradable roll bags. The Group provides biodegradable plastic products, including biodegradable masterbatches that can be used to produce biodegradable plastic products. It has two reportable and operating segments: development and manufacture of biodegradable plastic products, and development and manufacture of non-biodegradable automobile plastic parts. The Group generates the majority of its revenue from the development and manufacture of biodegradable plastic products. Geographically, it generates maximum revenue from the People's Republic of China (PRC).
65GF Score

Get the complete analysis for HKSE:02439

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

HK$0.38
Price
HK$0.20
GF Value