Upcon (NGO:5075) Days Inventory: 17.64 (As of Jan. 2026) — 34% Below Median

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NGO:5075 Upcon Corp NGO:5075
85 GF Score
Price 円1,036.00
GF Value 円745.98
Valuation Significantly Overvalued
! 1 Warning Sign
View Full Analysis

What is Upcon Days Inventory?

Upcon NGO:5075 -0.10% 85 Days Inventory is 17.64 as of Jan. 2026, which is 34% below its 10-year median of 26.69. GuruFocus rates NGO:5075 with a GF Score™ of 85/100 and a GF Value™ of 円745.98 (Significantly Overvalued). The stock has 1 warning sign investors should review. Among 1,494 Construction companies, Upcon ranks better than 63.59% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Upcon's Average Total Inventories for the three months ended in Jan. 2026 was 円22 Mil. Upcon's Cost of Goods Sold for the three months ended in Jan. 2026 was 円114 Mil. Hence, Upcon's Days Inventory for the three months ended in Jan. 2026 was 17.64.

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

NGO:5075' s Days Inventory Range Over the Past 10 Years
Min: 13.26   Med: 26.69   Max: 40.29
Current: 22.44

During the past 7 years, Upcon's highest Days Inventory was 40.29. The lowest was 13.26. And the median was 26.69.

NGO:5075's Days Inventory is ranked better than
63.59% of 1494 companies
in the Construction industry
Industry Median: 49.76 vs NGO:5075: 22.44

Upcon's Days Inventory increased from Jan. 2025 (0.00) to Jan. 2026 (17.64). It might indicate that Upcon's sales slowed down.

Inventory Turnover measures how fast the company turns over its inventory within a year. Upcon's Inventory Turnover for the three months ended in Jan. 2026 was 5.17.

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. Upcon's Inventory-to-Revenue for the three months ended in Jan. 2026 was 0.08.


Upcon  (NGO:5075) 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.

Upcon's Inventory Turnover for the three 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.

Upcon's Inventory to Revenue for the three 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.


Upcon Days Inventory Related Terms


Upcon Days Inventory Historical Data

* Premium members only.

The historical data trend for Upcon'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.

Upcon Days Inventory Chart

Upcon Annual Data
Trend Jan20 Jan21 Jan22 Jan23 Jan24 Jan25 Jan26
Days Inventory
Get a 7-Day Free Trial 32.62 40.29 26.69 13.72 13.26

Upcon Quarterly Data
Jan20 Jan21 Jan22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
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 35.53 34.34 20.01 17.64 16.54

NGO:5075 vs PWR, FIX, EME: Days Inventory Comparison

For the Engineering & Construction subindustry, Upcon'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.


Upcon Days Inventory vs Construction Industry

For the Construction industry and Industrials sector, Upcon's Days Inventory distribution charts can be found below:

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


NGO:5075
85GF Score
Upcon Corp NGO:5075
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Upcon Days Inventory Calculation

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

Upcon's Days Inventory for the fiscal year that ended in Jan. 2026 is calculated as

Days Inventory (A: Jan. 2026 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (A: Jan. 2025 ) + Total Inventories (A: Jan. 2026 )) / count ) / Cost of Goods Sold (A: Jan. 2026 )*Days in Period
=( (15.75 + 18.867) / 2 ) / 476.492*365
=17.3085 / 476.492*365
=13.26

Upcon'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: Oct. 2025 ) + Total Inventories (Q: Jan. 2026 )) / count ) / Cost of Goods Sold (Q: Jan. 2026 )*Days in Period
=( (25.1 + 18.867) / 2 ) / 113.717*365 / 4
=21.9835 / 113.717*365 / 4
=17.64

* 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 17.64 mean?
Upcon (NGO:5075) has a Days Inventory of 17.64 as of Jan. 2026. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Upcon and its competitors. This is 34% below median its historical median of 26.69. Over the past decade, Upcon's Days Inventory has ranged from 13.26 to 40.29. According to the industry distribution chart, Upcon ranks #544 out of 1494 companies in the Construction industry, placing it in the top 36.4%.
Is Upcon's Days Inventory too high?
Upcon's current Days Inventory of 17.64 is 34% below median its 10-year median of 26.69. Over the past 10 years, this metric has ranged from a low of 13.26 to a high of 40.29. The Construction industry median Days Inventory is 49.76. Upcon's value of 17.64 is 64.5% below this industry median. Based on the distribution chart, Upcon ranks #544 out of 1494 companies in the Construction industry, which is above the industry midpoint. Overall, Upcon has a GF Score™ of 85/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Upcon's Days Inventory compare to PWR and FIX?
According to the Construction industry distribution chart, Upcon ranks #544 out of 1494 companies for Days Inventory. This puts Upcon in the upper half of its industry. The industry median Days Inventory is 49.76. Upcon's value of 17.64 is 64.5% below this benchmark. Historically, Upcon's own Days Inventory has ranged from 13.26 to 40.29 over the past decade. While the company's 10-year median is 26.69 vs. the industry median of 49.76, Upcon 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 Construction company?
The median Days Inventory among Construction companies is 49.76, based on 1,494 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. Upcon's current Days Inventory of 17.64 is 64.5% 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 Upcon and its competitors. For the Construction industry, the median Days Inventory is 49.76 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Upcon's current Days Inventory is 17.64, which is 34% below median its own 10-year median of 26.69. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Upcon stock overvalued right now?
Based on GuruFocus' analysis, Upcon (NGO:5075) is currently considered Significantly Overvalued. The stock's GF Value™ is 円745.98, compared to a current price of 円1,036.00 — trading 38.9% above its estimated fair value. The current Days Inventory is 17.64, which is 34% below median its 10-year median of 26.69 and 64.5% below the Construction industry median of 49.76. Upcon's overall GF Score™ is 85/100 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 Upcon (NGO:5075), the current Days Inventory is 17.64 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 Upcon (NGO:5075) Overvalued in 2026?

Based on GuruFocus' analysis, Upcon stock appears to be overvalued. The current stock price of 円1,036.00 is trading 38.9% above its estimated GF Value™ of 円745.98. GuruFocus considers Upcon to be Significantly Overvalued.

Key valuation signals for NGO:5075:

  • Days Inventory: 17.64 (34% below median its 10-year median of 26.69)
  • GF Value™: 円745.98 vs. price of 円1,036.00 (38.9% above fair value)
  • GF Score™: 85/100 with 1 warning sign
  • Industry Position: 64.5% below the Construction median (#544 of 1494)

No single metric tells the full story. See the NGO:5075 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Upcon Business Description

Address 3-2-1 Sakado, 611 KSP East Building, Takatsu-ku, Kanagawa Prefecture, Kawasaki, JPN, 213-0012
Upcon Corp operates in the civil engineering and construction industry predominantly in Japan. The company applies its Upcon method, which uses completely non-freon urethane resin and small machines to repair subsidence, tilt, steps, gaps, etc., in concrete floors, caused by earthquakes or uneven ground settlement. The Upcon method is also used to correct unevenness on roads, ports, and airports, mainly for public works projects. In addition, the company provides gap and cavity filling services, maintains and repairs waterway tunnels, and is working on several projects, including a new construction method using urethane foam resin. It operates in a single segment, the subsidence correction business.
85GF Score

Get the complete analysis for NGO:5075

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

円1,036.00
Price
円745.98
GF Value