British American Tobacco Kenya (NAI:BAT) Days Inventory: 124.57 (As of Dec. 2025) — 16% Above Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

NAI:BAT British American Tobacco Kenya PLC NAI:BAT
69 GF Score
Price KES579.00
GF Value KES355.31
Valuation Significantly Overvalued
! 6 Warning Signs
View Full Analysis

What is British American Tobacco Kenya Days Inventory?

British American Tobacco Kenya NAI:BAT -0.17% 69 Days Inventory is 124.57 as of Dec. 2025, which is 16% above its 10-year median of 107.51. GuruFocus rates NAI:BAT with a GF Score™ of 69/100 and a GF Value™ of KES355.31 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 46 Tobacco Products companies, British American Tobacco Kenya ranks better than 67.39% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). British American Tobacco Kenya's Average Total Inventories for the six months ended in Dec. 2025 was KES3,321 Mil. British American Tobacco Kenya's Cost of Goods Sold for the six months ended in Dec. 2025 was KES4,865 Mil. Hence, British American Tobacco Kenya's Days Inventory for the six months ended in Dec. 2025 was 124.57.

The historical rank and industry rank for British American Tobacco Kenya's Days Inventory or its related term are showing as below:

NAI:BAT' s Days Inventory Range Over the Past 10 Years
Min: 96.06   Med: 107.51   Max: 134.99
Current: 98.02

During the past 7 years, British American Tobacco Kenya's highest Days Inventory was 134.99. The lowest was 96.06. And the median was 107.51.

NAI:BAT's Days Inventory is ranked better than
67.39% of 46 companies
in the Tobacco Products industry
Industry Median: 142.255 vs NAI:BAT: 98.02

British American Tobacco Kenya's Days Inventory increased from Dec. 2024 (83.39) to Dec. 2025 (124.57). It might indicate that British American Tobacco Kenya's sales slowed down.

Inventory Turnover measures how fast the company turns over its inventory within a year. British American Tobacco Kenya's Inventory Turnover for the six months ended in Dec. 2025 was 1.47.

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. British American Tobacco Kenya's Inventory-to-Revenue for the six months ended in Dec. 2025 was 0.29.


British American Tobacco Kenya  (NAI:BAT) 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.

British American Tobacco Kenya'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.

British American Tobacco Kenya'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.


British American Tobacco Kenya Days Inventory Related Terms


British American Tobacco Kenya Days Inventory Historical Data

* Premium members only.

The historical data trend for British American Tobacco Kenya'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.

British American Tobacco Kenya Days Inventory Chart

British American Tobacco Kenya Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Inventory
Get a 7-Day Free Trial 106.22 96.06 112.94 107.51 98.02

British American Tobacco Kenya Semi-Annual Data
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 179.14 129.60 83.39 80.81 124.57

NAI:BAT vs PM, MO, TPB: Days Inventory Comparison

For the Tobacco subindustry, British American Tobacco Kenya'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.


British American Tobacco Kenya Days Inventory vs Tobacco Products Industry

For the Tobacco Products industry and Consumer Defensive sector, British American Tobacco Kenya's Days Inventory distribution charts can be found below:

* The bar in red indicates where British American Tobacco Kenya's Days Inventory falls into.


NAI:BAT
69GF Score
British American Tobacco Kenya PLC NAI:BAT
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

British American Tobacco Kenya Days Inventory Calculation

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

British American Tobacco Kenya'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
=( (3324.09 + 3321.003) / 2 ) / 12372.298*365
=3322.5465 / 12372.298*365
=98.02

British American Tobacco Kenya'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 + 3321.003) / 1 ) / 4865.298*365 / 2
=3321.003 / 4865.298*365 / 2
=124.57

* 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 124.57 mean?
British American Tobacco Kenya (NAI:BAT) has a Days Inventory of 124.57 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on British American Tobacco Kenya and its competitors. This is 16% above median its historical median of 107.51. Over the past decade, British American Tobacco Kenya's Days Inventory has ranged from 96.06 to 134.99. According to the industry distribution chart, British American Tobacco Kenya ranks #15 out of 46 companies in the Tobacco Products industry, placing it in the top 32.6%.
Is British American Tobacco Kenya's Days Inventory too high?
British American Tobacco Kenya's current Days Inventory of 124.57 is 16% above median its 10-year median of 107.51. Over the past 10 years, this metric has ranged from a low of 96.06 to a high of 134.99. The Tobacco Products industry median Days Inventory is 142.26. British American Tobacco Kenya's value of 124.57 is 12.4% below this industry median. Based on the distribution chart, British American Tobacco Kenya ranks #15 out of 46 companies in the Tobacco Products industry, which is above the industry midpoint. Overall, British American Tobacco Kenya has a GF Score™ of 69/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does British American Tobacco Kenya's Days Inventory compare to PM and MO?
According to the Tobacco Products industry distribution chart, British American Tobacco Kenya ranks #15 out of 46 companies for Days Inventory. This puts British American Tobacco Kenya in the upper half of its industry. The industry median Days Inventory is 142.26. British American Tobacco Kenya's value of 124.57 is 12.4% below this benchmark. Historically, British American Tobacco Kenya's own Days Inventory has ranged from 96.06 to 134.99 over the past decade. While the company's 10-year median is 107.51 vs. the industry median of 142.26, British American Tobacco Kenya 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 Tobacco Products company?
The median Days Inventory among Tobacco Products companies is 142.26, based on 46 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. British American Tobacco Kenya's current Days Inventory of 124.57 is 12.4% 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 British American Tobacco Kenya and its competitors. For the Tobacco Products industry, the median Days Inventory is 142.26 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. British American Tobacco Kenya's current Days Inventory is 124.57, which is 16% above median its own 10-year median of 107.51. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is British American Tobacco Kenya stock overvalued right now?
Based on GuruFocus' analysis, British American Tobacco Kenya (NAI:BAT) is currently considered Significantly Overvalued. The stock's GF Value™ is KES355.31, compared to a current price of KES579.00 — trading 63% above its estimated fair value. The current Days Inventory is 124.57, which is 16% above median its 10-year median of 107.51 and 12.4% below the Tobacco Products industry median of 142.26. British American Tobacco Kenya's overall GF Score™ is 69/100 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 British American Tobacco Kenya (NAI:BAT), the current Days Inventory is 124.57 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 British American Tobacco Kenya (NAI:BAT) Overvalued in 2026?

Based on GuruFocus' analysis, British American Tobacco Kenya stock appears to be overvalued. The current stock price of KES579.00 is trading 63% above its estimated GF Value™ of KES355.31. GuruFocus considers British American Tobacco Kenya to be Significantly Overvalued.

Key valuation signals for NAI:BAT:

  • Days Inventory: 124.57 (16% above median its 10-year median of 107.51)
  • GF Value™: KES355.31 vs. price of KES579.00 (63% above fair value)
  • GF Score™: 69/100 with 6 warning signs
  • Industry Position: 12.4% below the Tobacco Products median (#15 of 46)

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


British American Tobacco Kenya Business Description

Address 08 Likoni Road, P. O. Box 30000, Industrial Area, Nairobi, KEN, 00100
British American Tobacco Kenya PLC multi-category consumer goods business that operates internationally. The business activities of the company involves activities ranging from the growing of tobacco leaf to the distribution and sale of finished tobacco products and nicotine products without tobacco. The product portfolio of the company comprises a range of high-quality and creative products, including cigarettes (combustible products), cut-rug tobacco (unprocessed tobacco), and potentially reduced-risk category of tobacco-free oral nicotine products.
69GF Score

Get the complete analysis for NAI:BAT

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

KES579.00
Price
KES355.31
GF Value