SPML Infra (NSE:SPMLINFRA) Days Inventory: 47.30 (As of Mar. 2026) — 100% Above Median

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NSE:SPMLINFRA SPML Infra Ltd NSE:SPMLINFRA
54 GF Score
Price ₹201.53
GF Value ₹111.80
Valuation Significantly Overvalued
! 5 Warning Signs
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What is SPML Infra Days Inventory?

SPML Infra NSE:SPMLINFRA -2.86% 54 Days Inventory is 47.30 as of Mar. 2026, which is 100% above its 10-year median of 23.66. GuruFocus rates NSE:SPMLINFRA with a GF Score™ of 54/100 and a GF Value™ of ₹111.80 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 1,489 Construction companies, SPML Infra ranks better than 56.68% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). SPML Infra's Average Total Inventories for the three months ended in Mar. 2026 was ₹1,240 Mil. SPML Infra's Cost of Goods Sold for the three months ended in Mar. 2026 was ₹2,392 Mil. Hence, SPML Infra's Days Inventory for the three months ended in Mar. 2026 was 47.30.

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

NSE:SPMLINFRA' s Days Inventory Range Over the Past 10 Years
Min: 14.47   Med: 23.66   Max: 44.26
Current: 36.5

During the past 13 years, SPML Infra's highest Days Inventory was 44.26. The lowest was 14.47. And the median was 23.66.

NSE:SPMLINFRA's Days Inventory is ranked better than
56.68% of 1489 companies
in the Construction industry
Industry Median: 49.78 vs NSE:SPMLINFRA: 36.50

SPML Infra's Days Inventory increased from Mar. 2025 (28.06) to Mar. 2026 (47.30). It might indicate that SPML Infra's sales slowed down.

Inventory Turnover measures how fast the company turns over its inventory within a year. SPML Infra's Inventory Turnover for the three months ended in Mar. 2026 was 1.93.

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. SPML Infra's Inventory-to-Revenue for the three months ended in Mar. 2026 was 0.43.


SPML Infra  (NSE:SPMLINFRA) 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.

SPML Infra's Inventory Turnover for the three months ended in Mar. 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.

SPML Infra's Inventory to Revenue for the three months ended in Mar. 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.


SPML Infra Days Inventory Related Terms


SPML Infra Days Inventory Historical Data

* Premium members only.

The historical data trend for SPML Infra'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.

SPML Infra Days Inventory Chart

SPML Infra Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Days Inventory
Get a 7-Day Free Trial Premium Member Only Premium Member Only 34.62 43.29 23.24 24.08 44.26

SPML Infra Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 28.06 34.37 23.68 20.16 47.30

NSE:SPMLINFRA vs PWR, FIX, EME: Days Inventory Comparison

For the Engineering & Construction subindustry, SPML Infra'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.


SPML Infra Days Inventory vs Construction Industry

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

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


NSE:SPMLINFRA
54GF Score
SPML Infra Ltd NSE:SPMLINFRA
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
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SPML Infra Days Inventory Calculation

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

SPML Infra's Days Inventory for the fiscal year that ended in Mar. 2026 is calculated as

Days Inventory (A: Mar. 2026 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (A: Mar. 2025 ) + Total Inventories (A: Mar. 2026 )) / count ) / Cost of Goods Sold (A: Mar. 2026 )*Days in Period
=( (500.461 + 1240.246) / 2 ) / 7177.17*365
=870.3535 / 7177.17*365
=44.26

SPML Infra's Days Inventory for the quarter that ended in Mar. 2026 is calculated as:

Days Inventory (Q: Mar. 2026 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (Q: Dec. 2025 ) + Total Inventories (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (0 + 1240.246) / 1 ) / 2392.483*365 / 4
=1240.246 / 2392.483*365 / 4
=47.30

* 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 47.30 mean?
SPML Infra (NSE:SPMLINFRA) has a Days Inventory of 47.30 as of Mar. 2026. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on SPML Infra and its competitors. This is 100% above median its historical median of 23.66. Over the past decade, SPML Infra's Days Inventory has ranged from 14.47 to 44.26. According to the industry distribution chart, SPML Infra ranks #645 out of 1489 companies in the Construction industry, placing it in the top 43.3%.
Is SPML Infra's Days Inventory too high?
SPML Infra's current Days Inventory of 47.30 is 100% above median its 10-year median of 23.66. Over the past 10 years, this metric has ranged from a low of 14.47 to a high of 44.26. The Construction industry median Days Inventory is 49.78. SPML Infra's value of 47.30 is 5% below this industry median. Based on the distribution chart, SPML Infra ranks #645 out of 1489 companies in the Construction industry, which is above the industry midpoint. Overall, SPML Infra has a GF Score™ of 54/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does SPML Infra's Days Inventory compare to PWR and FIX?
According to the Construction industry distribution chart, SPML Infra ranks #645 out of 1489 companies for Days Inventory. This puts SPML Infra in the upper half of its industry. The industry median Days Inventory is 49.78. SPML Infra's value of 47.30 is 5% below this benchmark. Historically, SPML Infra's own Days Inventory has ranged from 14.47 to 44.26 over the past decade. While the company's 10-year median is 23.66 vs. the industry median of 49.78, SPML Infra 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 49.78, based on 1,489 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. SPML Infra's current Days Inventory of 47.30 is 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 SPML Infra 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. SPML Infra's current Days Inventory is 47.30, which is 100% above median its own 10-year median of 23.66. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SPML Infra stock overvalued right now?
Based on GuruFocus' analysis, SPML Infra (NSE:SPMLINFRA) is currently considered Significantly Overvalued. The stock's GF Value™ is ₹111.80, compared to a current price of ₹201.53 — trading 80.3% above its estimated fair value. The current Days Inventory is 47.30, which is 100% above median its 10-year median of 23.66 and 5% below the Construction industry median of 49.78. SPML Infra's overall GF Score™ is 54/100 with 5 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 SPML Infra (NSE:SPMLINFRA), the current Days Inventory is 47.30 as of Mar. 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 SPML Infra (NSE:SPMLINFRA) Overvalued in 2026?

Based on GuruFocus' analysis, SPML Infra stock appears to be overvalued. The current stock price of ₹201.53 is trading 80.3% above its estimated GF Value™ of ₹111.80. GuruFocus considers SPML Infra to be Significantly Overvalued.

Key valuation signals for NSE:SPMLINFRA:

  • Days Inventory: 47.30 (100% above median its 10-year median of 23.66)
  • GF Value™: ₹111.80 vs. price of ₹201.53 (80.3% above fair value)
  • GF Score™: 54/100 with 5 warning signs
  • Industry Position: 5% below the Construction median (#645 of 1489)

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


SPML Infra Business Description

Other Exchanges 500402:India
Address 22, Camac Street, Block A, 3rd Floor, Kolkata, WB, IND, 700016
SPML Infra Ltd is an Indian-based infrastructure development company. It is engaged in providing infrastructure solutions for water management, water infrastructure development, wastewater treatment, power generation, transmission and distribution, solid waste management, and other civil infrastructures. The company's operating segment includes Construction, Hydro Power Generation, Waste Management, and Others. Geographically, it operates only in India.
54GF Score

Get the complete analysis for NSE:SPMLINFRA

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

₹201.53
Price
₹111.80
GF Value