Smart (J) (Contractors) (LSE:SMJ) Days Inventory: 193.81 (As of Jan. 2026) — 22% Below Median


LSE:SMJ Smart (J) & Co (Contractors) PLC LSE:SMJ
61 GF Score
Price £1.13
GF Value £2.19
Valuation Significantly Undervalued
! 1 Warning Sign
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What is Smart (J) (Contractors) Days Inventory?

Smart (J) (Contractors) LSE:SMJ 61 Days Inventory is 193.81 as of Jan. 2026, which is 22% below its 10-year median of 247.42. GuruFocus rates LSE:SMJ with a GF Score™ of 61/100 and a GF Value™ of £2.19 (Significantly Undervalued). The stock has 1 warning sign investors should review. Among 1,485 Construction companies, Smart (J) (Contractors) ranks worse than 87.95% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Smart (J) (Contractors)'s Average Total Inventories for the six months ended in Jan. 2026 was £13.54 Mil. Smart (J) (Contractors)'s Cost of Goods Sold for the six months ended in Jan. 2026 was £12.75 Mil. Hence, Smart (J) (Contractors)'s Days Inventory for the six months ended in Jan. 2026 was 193.81.

The historical rank and industry rank for Smart (J) (Contractors)'s Days Inventory or its related term are showing as below:

LSE:SMJ' s Days Inventory Range Over the Past 10 Years
Min: 52.33   Med: 247.42   Max: 796.6
Current: 229.09

During the past 13 years, Smart (J) (Contractors)'s highest Days Inventory was 796.60. The lowest was 52.33. And the median was 247.42.

LSE:SMJ's Days Inventory is ranked worse than
87.95% of 1485 companies
in the Construction industry
Industry Median: 49.78 vs LSE:SMJ: 229.09

Smart (J) (Contractors)'s Days Inventory declined from Jan. 2025 (531.12) to Jan. 2026 (193.81).

Inventory Turnover measures how fast the company turns over its inventory within a year. Smart (J) (Contractors)'s Inventory Turnover for the six months ended in Jan. 2026 was 0.94.

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. Smart (J) (Contractors)'s Inventory-to-Revenue for the six months ended in Jan. 2026 was 0.92.


Smart (J) (Contractors)  (LSE:SMJ) 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.

Smart (J) (Contractors)'s Inventory Turnover for the six months ended in Jan. 2026 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.

Smart (J) (Contractors)'s Inventory to Revenue for the six months ended in Jan. 2026 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.


Smart (J) (Contractors) Days Inventory Related Terms


Smart (J) (Contractors) Days Inventory Historical Data

* Premium members only.

The historical data trend for Smart (J) (Contractors)'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.

Smart (J) (Contractors) Days Inventory Chart

Smart (J) (Contractors) Annual Data
Trend Jul16 Jul17 Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
Days Inventory
Get a 7-Day Free Trial Premium Member Only Premium Member Only 230.05 412.12 796.60 369.91 338.92

Smart (J) (Contractors) Semi-Annual Data
Jul16 Jan17 Jul17 Jan18 Jul18 Jan19 Jul19 Jan20 Jul20 Jan21 Jul21 Jan22 Jul22 Jan23 Jul23 Jan24 Jul24 Jan25 Jul25 Jan26
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 515.78 292.71 531.12 271.09 193.81

LSE:SMJ vs PWR, FIX, EME: Days Inventory Comparison

For the Engineering & Construction subindustry, Smart (J) (Contractors)'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.


Smart (J) (Contractors) Days Inventory vs Construction Industry

For the Construction industry and Industrials sector, Smart (J) (Contractors)'s Days Inventory distribution charts can be found below:

* The bar in red indicates where Smart (J) (Contractors)'s Days Inventory falls into.


LSE:SMJ
61GF Score
Smart (J) & Co (Contractors) PLC LSE:SMJ
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
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Smart (J) (Contractors) Days Inventory Calculation

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

Smart (J) (Contractors)'s Days Inventory for the fiscal year that ended in Jul. 2025 is calculated as

Days Inventory (A: Jul. 2025 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (A: Jul. 2024 ) + Total Inventories (A: Jul. 2025 )) / count ) / Cost of Goods Sold (A: Jul. 2025 )*Days in Period
=( (18.71 + 16.408) / 2 ) / 18.91*365
=17.559 / 18.91*365
=338.92

Smart (J) (Contractors)'s Days Inventory for the quarter that ended in Jan. 2026 is calculated as:

Days Inventory (Q: Jan. 2026 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (Q: Jul. 2025 ) + Total Inventories (Q: Jan. 2026 )) / count ) / Cost of Goods Sold (Q: Jan. 2026 )*Days in Period
=( (16.408 + 10.674) / 2 ) / 12.751*365 / 2
=13.541 / 12.751*365 / 2
=193.81

* 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 193.81 mean?
Smart (J) (Contractors) (LSE:SMJ) has a Days Inventory of 193.81 as of Jan. 2026. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Smart (J) (Contractors) and its competitors. This is 22% below median its historical median of 247.42. Over the past decade, Smart (J) (Contractors)'s Days Inventory has ranged from 52.33 to 796.60. According to the industry distribution chart, Smart (J) (Contractors) ranks #1306 out of 1485 companies in the Construction industry, placing it in the top 87.9%.
Is Smart (J) (Contractors)'s Days Inventory too high?
Smart (J) (Contractors)'s current Days Inventory of 193.81 is 22% below median its 10-year median of 247.42. Over the past 10 years, this metric has ranged from a low of 52.33 to a high of 796.60. The Construction industry median Days Inventory is 49.78. Smart (J) (Contractors)'s value of 193.81 is 289.3% above this industry median. Based on the distribution chart, Smart (J) (Contractors) ranks #1306 out of 1485 companies in the Construction industry, which is in the bottom quartile relative to peers. Overall, Smart (J) (Contractors) has a GF Score™ of 61/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Smart (J) (Contractors)'s Days Inventory compare to PWR and FIX?
According to the Construction industry distribution chart, Smart (J) (Contractors) ranks #1306 out of 1485 companies for Days Inventory. This places Smart (J) (Contractors) in the lower half of its industry. The industry median Days Inventory is 49.78. Smart (J) (Contractors)'s value of 193.81 is 289.3% above this benchmark. Historically, Smart (J) (Contractors)'s own Days Inventory has ranged from 52.33 to 796.60 over the past decade. While the company's 10-year median is 247.42 vs. the industry median of 49.78, Smart (J) (Contractors) 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 Construction company?
The median Days Inventory among Construction companies is 49.78, based on 1,485 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. Smart (J) (Contractors)'s current Days Inventory of 193.81 is 289.3% 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 Smart (J) (Contractors) and its competitors. For the Construction industry, the median Days Inventory is 49.78 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Smart (J) (Contractors)'s current Days Inventory is 193.81, which is 22% below median its own 10-year median of 247.42. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Smart (J) (Contractors) stock overvalued right now?
Based on GuruFocus' analysis, Smart (J) (Contractors) (LSE:SMJ) is currently considered Significantly Undervalued. The stock's GF Value™ is £2.19, compared to a current price of £1.13 — trading 48.6% below its estimated fair value. The current Days Inventory is 193.81, which is 22% below median its 10-year median of 247.42 and 289.3% above the Construction industry median of 49.78. Smart (J) (Contractors)'s overall GF Score™ is 61/100 with 1 warning sign 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 Smart (J) (Contractors) (LSE:SMJ), the current Days Inventory is 193.81 as of Jan. 2026. 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 Smart (J) (Contractors) (LSE:SMJ) Overvalued in 2026?

Based on GuruFocus' analysis, Smart (J) (Contractors) stock appears to be undervalued. The current stock price of £1.13 is trading 48.6% below its estimated GF Value™ of £2.19. GuruFocus considers Smart (J) (Contractors) to be Significantly Undervalued.

Key valuation signals for LSE:SMJ:

  • Days Inventory: 193.81 (22% below median its 10-year median of 247.42)
  • GF Value™: £2.19 vs. price of £1.13 (48.6% below fair value)
  • GF Score™: 61/100 with 1 warning sign
  • Industry Position: 289.3% above the Construction median (#1306 of 1485)

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


Smart (J) (Contractors) Business Description

Address 28 Cramond Road South, Edinburgh, GBR, EH4 6AB
Smart (J) & Co (Contractors) PLC is a construction company. Its activities include building and civil engineering contracting, a residential development for sale, and the development of industrial and commercial property for lease and sale. The main construction activity undertaken by the company is that of social housing for several housing associations and registered social landlords predominately in the Edinburgh area. It has a portfolio of self-financed industrial and commercial properties that are owned and managed by its subsidiary company. The investment properties are located throughout the central belt of Scotland and in the Edinburgh area.
61GF Score

Get the complete analysis for LSE:SMJ

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

£1.13
Price
£2.19
GF Value