Top Standard (HKSE:08510) Days Inventory: 19.93 (As of Dec. 2025) — 70% Above Median

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HKSE:08510 Top Standard Corp HKSE:08510
37 GF Score
Price HK$0.18
GF Value HK$0.17
Valuation Fairly Valued
! 6 Warning Signs
View Full Analysis

What is Top Standard Days Inventory?

Top Standard HKSE:08510 37 Days Inventory is 19.93 as of Dec. 2025, which is 70% above its 10-year median of 11.73. GuruFocus rates HKSE:08510 with a GF Score™ of 37/100 and a GF Value™ of HK$0.17 (Fairly Valued). The stock has 6 warning signs investors should review. Among 346 Restaurants companies, Top Standard ranks worse than 58.67% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Top Standard's Average Total Inventories for the six months ended in Dec. 2025 was HK$0.71 Mil. Top Standard's Cost of Goods Sold for the six months ended in Dec. 2025 was HK$6.54 Mil. Hence, Top Standard's Days Inventory for the six months ended in Dec. 2025 was 19.93.

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

HKSE:08510' s Days Inventory Range Over the Past 10 Years
Min: 2.36   Med: 11.73   Max: 24.54
Current: 19.04

During the past 10 years, Top Standard's highest Days Inventory was 24.54. The lowest was 2.36. And the median was 11.73.

HKSE:08510's Days Inventory is ranked worse than
58.67% of 346 companies
in the Restaurants industry
Industry Median: 15.045 vs HKSE:08510: 19.04

Top Standard's Days Inventory increased from Dec. 2024 (16.89) to Dec. 2025 (19.93). It might indicate that Top Standard's sales slowed down.

Inventory Turnover measures how fast the company turns over its inventory within a year. Top Standard's Inventory Turnover for the six months ended in Dec. 2025 was 9.16.

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. Top Standard's Inventory-to-Revenue for the six months ended in Dec. 2025 was 0.08.


Top Standard  (HKSE:08510) 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.

Top Standard'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.

Top Standard'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.


Top Standard Days Inventory Related Terms


Top Standard Days Inventory Historical Data

* Premium members only.

The historical data trend for Top Standard'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.

Top Standard Days Inventory Chart

Top Standard Annual Data
Trend Mar16 Mar17 Mar18 Mar19 Mar20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Inventory
Get a 7-Day Free Trial Premium Member Only Premium Member Only 24.54 16.25 22.00 21.20 19.49

Top Standard Semi-Annual Data
Mar16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 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 23.49 19.83 16.89 17.87 19.93

HKSE:08510 vs MCD, SBUX, CMG: Days Inventory Comparison

For the Restaurants subindustry, Top Standard'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.


Top Standard Days Inventory vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Top Standard's Days Inventory distribution charts can be found below:

* The bar in red indicates where Top Standard's Days Inventory falls into.


HKSE:08510
37GF Score
Top Standard Corp HKSE:08510
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Top Standard Days Inventory Calculation

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

Top Standard'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
=( (0.801 + 0.72) / 2 ) / 14.244*365
=0.7605 / 14.244*365
=19.49

Top Standard'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
=( (0.708 + 0.72) / 2 ) / 6.537*365 / 2
=0.714 / 6.537*365 / 2
=19.93

* 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 19.93 mean?
Top Standard (HKSE:08510) has a Days Inventory of 19.93 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Top Standard and its competitors. This is 70% above median its historical median of 11.73. Over the past decade, Top Standard's Days Inventory has ranged from 2.36 to 24.54. According to the industry distribution chart, Top Standard ranks #203 out of 346 companies in the Restaurants industry, placing it in the top 58.7%.
Is Top Standard's Days Inventory too high?
Top Standard's current Days Inventory of 19.93 is 70% above median its 10-year median of 11.73. Over the past 10 years, this metric has ranged from a low of 2.36 to a high of 24.54. The Restaurants industry median Days Inventory is 15.05. Top Standard's value of 19.93 is 32.5% above this industry median. Based on the distribution chart, Top Standard ranks #203 out of 346 companies in the Restaurants industry, which is below the industry midpoint. Overall, Top Standard has a GF Score™ of 37/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Top Standard's Days Inventory compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Top Standard ranks #203 out of 346 companies for Days Inventory. This places Top Standard in the lower half of its industry. The industry median Days Inventory is 15.05. Top Standard's value of 19.93 is 32.5% above this benchmark. Historically, Top Standard's own Days Inventory has ranged from 2.36 to 24.54 over the past decade. While the company's 10-year median is 11.73 vs. the industry median of 15.05, Top Standard 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 Restaurants company?
The median Days Inventory among Restaurants companies is 15.05, based on 346 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. Top Standard's current Days Inventory of 19.93 is 32.5% 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 Top Standard and its competitors. For the Restaurants industry, the median Days Inventory is 15.05 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Top Standard's current Days Inventory is 19.93, which is 70% above median its own 10-year median of 11.73. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Top Standard stock overvalued right now?
Based on GuruFocus' analysis, Top Standard (HKSE:08510) is currently considered Fairly Valued. The stock's GF Value™ is HK$0.17, compared to a current price of HK$0.18 — trading 3.5% above its estimated fair value. The current Days Inventory is 19.93, which is 70% above median its 10-year median of 11.73 and 32.5% above the Restaurants industry median of 15.05. Top Standard's overall GF Score™ is 37/100 with 6 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 Top Standard (HKSE:08510), the current Days Inventory is 19.93 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 Top Standard (HKSE:08510) Overvalued in 2026?

Based on GuruFocus' analysis, Top Standard stock appears to be overvalued. The current stock price of HK$0.18 is trading 3.5% above its estimated GF Value™ of HK$0.17. GuruFocus considers Top Standard to be Fairly Valued.

Key valuation signals for HKSE:08510:

  • Days Inventory: 19.93 (70% above median its 10-year median of 11.73)
  • GF Value™: HK$0.17 vs. price of HK$0.18 (3.5% above fair value)
  • GF Score™: 37/100 with 6 warning signs
  • Industry Position: 32.5% above the Restaurants median (#203 of 346)

No single metric tells the full story. See the HKSE:08510 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Top Standard Business Description

Address 87 Hung To Road, Unit 3C, 3rd Floor, Yue Xiu Industrial Building, Kwun Tong, Kowloon, Hong Kong, HKG
Top Standard Corp is an investment holding company. Along with its subsidiaries, it is engaged in operating restaurants and bars in Hong Kong and Southeast Asia, and online sales of wines. The group has two operating and reportable segments: catering service and online sales of wines. The majority of its revenue comes from food catering services, which include food and beverages served. Geographically, the group generates maximum revenue from Malaysia, and also has a presence in Hong Kong and Singapore.
37GF Score

Get the complete analysis for HKSE:08510

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

HK$0.18
Price
HK$0.17
GF Value