Changbai Mountain Tourism Co (SHSE:603099) Days Inventory: 15.08 (As of Mar. 2026) — 14% Below Median

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SHSE:603099 Changbai Mountain Tourism Co Ltd SHSE:603099
73 GF Score
Price ¥37.76
GF Value ¥36.16
Valuation Fairly Valued
! 1 Warning Sign
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What is Changbai Mountain Tourism Co Days Inventory?

Changbai Mountain Tourism Co SHSE:603099 +2.39% 73 Days Inventory is 15.08 as of Mar. 2026, which is 14% below its 10-year median of 17.59. GuruFocus rates SHSE:603099 with a GF Score™ of 73/100 and a GF Value™ of ¥36.16 (Fairly Valued). The stock has 1 warning sign investors should review. Among 693 Travel & Leisure companies, Changbai Mountain Tourism Co ranks better than 64.5% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Changbai Mountain Tourism Co's Average Total Inventories for the three months ended in Mar. 2026 was ¥19.7 Mil. Changbai Mountain Tourism Co's Cost of Goods Sold for the three months ended in Mar. 2026 was ¥119.2 Mil. Hence, Changbai Mountain Tourism Co's Days Inventory for the three months ended in Mar. 2026 was 15.08.

The historical rank and industry rank for Changbai Mountain Tourism Co's Days Inventory or its related term are showing as below:

SHSE:603099' s Days Inventory Range Over the Past 10 Years
Min: 12.31   Med: 17.59   Max: 25.4
Current: 13.46

During the past 13 years, Changbai Mountain Tourism Co's highest Days Inventory was 25.40. The lowest was 12.31. And the median was 17.59.

SHSE:603099's Days Inventory is ranked better than
64.5% of 693 companies
in the Travel & Leisure industry
Industry Median: 31.15 vs SHSE:603099: 13.46

Changbai Mountain Tourism Co's Days Inventory increased from Mar. 2025 (14.93) to Mar. 2026 (15.08). It might indicate that Changbai Mountain Tourism Co's sales slowed down.

Inventory Turnover measures how fast the company turns over its inventory within a year. Changbai Mountain Tourism Co's Inventory Turnover for the three months ended in Mar. 2026 was 6.05.

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. Changbai Mountain Tourism Co's Inventory-to-Revenue for the three months ended in Mar. 2026 was 0.13.


Changbai Mountain Tourism Co  (SHSE:603099) 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.

Changbai Mountain Tourism Co'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.

Changbai Mountain Tourism Co'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.


Changbai Mountain Tourism Co Days Inventory Related Terms


Changbai Mountain Tourism Co Days Inventory Historical Data

* Premium members only.

The historical data trend for Changbai Mountain Tourism Co'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.

Changbai Mountain Tourism Co Days Inventory Chart

Changbai Mountain Tourism Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Inventory
Get a 7-Day Free Trial Premium Member Only Premium Member Only 19.23 18.47 12.31 12.46 13.17

Changbai Mountain Tourism Co 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 14.93 17.49 10.45 13.58 15.08

SHSE:603099 vs BKNG, ABNB, RCL: Days Inventory Comparison

For the Travel Services subindustry, Changbai Mountain Tourism Co'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.


Changbai Mountain Tourism Co Days Inventory vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Changbai Mountain Tourism Co's Days Inventory distribution charts can be found below:

* The bar in red indicates where Changbai Mountain Tourism Co's Days Inventory falls into.


SHSE:603099
73GF Score
Changbai Mountain Tourism Co Ltd SHSE:603099
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
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Changbai Mountain Tourism Co Days Inventory Calculation

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

Changbai Mountain Tourism Co'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
=( (16.454 + 19.086) / 2 ) / 492.604*365
=17.77 / 492.604*365
=13.17

Changbai Mountain Tourism Co'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
=( (19.086 + 20.335) / 2 ) / 119.242*365 / 4
=19.7105 / 119.242*365 / 4
=15.08

* 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 15.08 mean?
Changbai Mountain Tourism Co (SHSE:603099) has a Days Inventory of 15.08 as of Mar. 2026. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Changbai Mountain Tourism Co and its competitors. This is 14% below median its historical median of 17.59. Over the past decade, Changbai Mountain Tourism Co's Days Inventory has ranged from 12.31 to 25.40. According to the industry distribution chart, Changbai Mountain Tourism Co ranks #246 out of 693 companies in the Travel & Leisure industry, placing it in the top 35.5%.
Is Changbai Mountain Tourism Co's Days Inventory too high?
Changbai Mountain Tourism Co's current Days Inventory of 15.08 is 14% below median its 10-year median of 17.59. Over the past 10 years, this metric has ranged from a low of 12.31 to a high of 25.40. The Travel & Leisure industry median Days Inventory is 31.15. Changbai Mountain Tourism Co's value of 15.08 is 51.6% below this industry median. Based on the distribution chart, Changbai Mountain Tourism Co ranks #246 out of 693 companies in the Travel & Leisure industry, which is above the industry midpoint. Overall, Changbai Mountain Tourism Co has a GF Score™ of 73/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Changbai Mountain Tourism Co's Days Inventory compare to BKNG and ABNB?
According to the Travel & Leisure industry distribution chart, Changbai Mountain Tourism Co ranks #246 out of 693 companies for Days Inventory. This puts Changbai Mountain Tourism Co in the upper half of its industry. The industry median Days Inventory is 31.15. Changbai Mountain Tourism Co's value of 15.08 is 51.6% below this benchmark. Historically, Changbai Mountain Tourism Co's own Days Inventory has ranged from 12.31 to 25.40 over the past decade. While the company's 10-year median is 17.59 vs. the industry median of 31.15, Changbai Mountain Tourism Co 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 Travel & Leisure company?
The median Days Inventory among Travel & Leisure companies is 31.15, based on 693 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. Changbai Mountain Tourism Co's current Days Inventory of 15.08 is 51.6% 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 Changbai Mountain Tourism Co and its competitors. For the Travel & Leisure industry, the median Days Inventory is 31.15 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Changbai Mountain Tourism Co's current Days Inventory is 15.08, which is 14% below median its own 10-year median of 17.59. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Changbai Mountain Tourism Co stock overvalued right now?
Based on GuruFocus' analysis, Changbai Mountain Tourism Co (SHSE:603099) is currently considered Fairly Valued. The stock's GF Value™ is ¥36.16, compared to a current price of ¥37.76 — trading 4.4% above its estimated fair value. The current Days Inventory is 15.08, which is 14% below median its 10-year median of 17.59 and 51.6% below the Travel & Leisure industry median of 31.15. Changbai Mountain Tourism Co's overall GF Score™ is 73/100 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 Changbai Mountain Tourism Co (SHSE:603099), the current Days Inventory is 15.08 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 Changbai Mountain Tourism Co (SHSE:603099) Overvalued in 2026?

Based on GuruFocus' analysis, Changbai Mountain Tourism Co stock appears to be overvalued. The current stock price of ¥37.76 is trading 4.4% above its estimated GF Value™ of ¥36.16. GuruFocus considers Changbai Mountain Tourism Co to be Fairly Valued.

Key valuation signals for SHSE:603099:

  • Days Inventory: 15.08 (14% below median its 10-year median of 17.59)
  • GF Value™: ¥36.16 vs. price of ¥37.76 (4.4% above fair value)
  • GF Score™: 73/100 with 1 warning sign
  • Industry Position: 51.6% below the Travel & Leisure median (#246 of 693)

No single metric tells the full story. See the SHSE:603099 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Changbai Mountain Tourism Co Business Description

Address Heping Street, Bailin Western District, Changbai Mountain Protection and Development Zone, Chibei District, Yanbian, CHN, 133613
Changbai Mountain Tourism Co Ltd is a travel agency company. It is mainly engaged in tourism passenger transport, hotel management, travel agencies and hot spring water development and utilization business.
73GF Score

Get the complete analysis for SHSE:603099

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

¥37.76
Price
¥36.16
GF Value