TGASF (Towngas Smart Energy Co) Days Inventory: 12.42 (As of Dec. 2025) — 43% Below Median


TGASF Towngas Smart Energy Co Ltd TGASF
52 GF Score
Price $0.43
GF Value $0.46
Valuation Fairly Valued
! 6 Warning Signs
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What is Towngas Smart Energy Co Days Inventory?

Towngas Smart Energy Co TGASF -15.69% 52 Days Inventory is 12.42 as of Dec. 2025, which is 43% below its 10-year median of 21.95. GuruFocus rates TGASF with a GF Score™ of 52/100 and a GF Value™ of $0.46 (Fairly Valued). The stock has 6 warning signs investors should review. Among 450 Utilities - Regulated companies, Towngas Smart Energy Co ranks better than 67.11% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Towngas Smart Energy Co's Average Total Inventories for the six months ended in Dec. 2025 was $69 Mil. Towngas Smart Energy Co's Cost of Goods Sold for the six months ended in Dec. 2025 was $1,020 Mil. Hence, Towngas Smart Energy Co's Days Inventory for the six months ended in Dec. 2025 was 12.42.

The historical rank and industry rank for Towngas Smart Energy Co's Days Inventory or its related term are showing as below:

TGASF' s Days Inventory Range Over the Past 10 Years
Min: 12.72   Med: 21.95   Max: 44.5
Current: 12.72

During the past 13 years, Towngas Smart Energy Co's highest Days Inventory was 44.50. The lowest was 12.72. And the median was 21.95.

TGASF's Days Inventory is ranked better than
67.11% of 450 companies
in the Utilities - Regulated industry
Industry Median: 22.535 vs TGASF: 12.72

Towngas Smart Energy Co's Days Inventory declined from Dec. 2024 (13.46) to Dec. 2025 (12.42).

Inventory Turnover measures how fast the company turns over its inventory within a year. Towngas Smart Energy Co's Inventory Turnover for the six months ended in Dec. 2025 was 14.69.

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. Towngas Smart Energy Co's Inventory-to-Revenue for the six months ended in Dec. 2025 was 0.05.


Towngas Smart Energy Co  (OTCPK:TGASF) 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.

Towngas Smart Energy Co'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.

Towngas Smart Energy Co'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.


Towngas Smart Energy Co Days Inventory Related Terms


Towngas Smart Energy Co Days Inventory Historical Data

* Premium members only.

The historical data trend for Towngas Smart Energy 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.

Towngas Smart Energy Co Days Inventory Chart

Towngas Smart Energy 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 20.13 16.31 15.36 13.38 13.70

Towngas Smart Energy Co Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 15.57 13.62 13.46 12.06 12.42

TGASF vs ATO, NI: Days Inventory Comparison

For the Utilities - Regulated Gas subindustry, Towngas Smart Energy 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.


Towngas Smart Energy Co Days Inventory vs Utilities - Regulated Industry

For the Utilities - Regulated industry and Utilities sector, Towngas Smart Energy Co's Days Inventory distribution charts can be found below:

* The bar in red indicates where Towngas Smart Energy Co's Days Inventory falls into.


TGASF
52GF Score
Towngas Smart Energy Co Ltd TGASF
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
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Towngas Smart Energy Co Days Inventory Calculation

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

Towngas Smart Energy 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
=( (74.119 + 79.201) / 2 ) / 2042.417*365
=76.66 / 2042.417*365
=13.70

Towngas Smart Energy Co'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
=( (59.726 + 79.201) / 2 ) / 1020.479*365 / 2
=69.4635 / 1020.479*365 / 2
=12.42

* 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 12.42 mean?
Towngas Smart Energy Co (TGASF) has a Days Inventory of 12.42 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Towngas Smart Energy Co and its competitors. This is 43% below median its historical median of 21.95. Over the past decade, Towngas Smart Energy Co's Days Inventory has ranged from 12.72 to 44.50. According to the industry distribution chart, Towngas Smart Energy Co ranks #148 out of 450 companies in the Utilities - Regulated industry, placing it in the top 32.9%.
Is Towngas Smart Energy Co's Days Inventory too high?
Towngas Smart Energy Co's current Days Inventory of 12.42 is 43% below median its 10-year median of 21.95. Over the past 10 years, this metric has ranged from a low of 12.72 to a high of 44.50. The Utilities - Regulated industry median Days Inventory is 22.54. Towngas Smart Energy Co's value of 12.42 is 44.9% below this industry median. Based on the distribution chart, Towngas Smart Energy Co ranks #148 out of 450 companies in the Utilities - Regulated industry, which is above the industry midpoint. Overall, Towngas Smart Energy Co has a GF Score™ of 52/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Towngas Smart Energy Co's Days Inventory compare to ATO and NI?
According to the Utilities - Regulated industry distribution chart, Towngas Smart Energy Co ranks #148 out of 450 companies for Days Inventory. This puts Towngas Smart Energy Co in the upper half of its industry. The industry median Days Inventory is 22.54. Towngas Smart Energy Co's value of 12.42 is 44.9% below this benchmark. Historically, Towngas Smart Energy Co's own Days Inventory has ranged from 12.72 to 44.50 over the past decade. While the company's 10-year median is 21.95 vs. the industry median of 22.54, Towngas Smart Energy 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 an Utilities - Regulated company?
The median Days Inventory among Utilities - Regulated companies is 22.54, based on 450 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. Towngas Smart Energy Co's current Days Inventory of 12.42 is 44.9% 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 Towngas Smart Energy Co and its competitors. For the Utilities - Regulated industry, the median Days Inventory is 22.54 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Towngas Smart Energy Co's current Days Inventory is 12.42, which is 43% below median its own 10-year median of 21.95. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Towngas Smart Energy Co stock overvalued right now?
Based on GuruFocus' analysis, Towngas Smart Energy Co (TGASF) is currently considered Fairly Valued. The stock's GF Value™ is $0.46, compared to a current price of $0.43 — trading 6.8% below its estimated fair value. The current Days Inventory is 12.42, which is 43% below median its 10-year median of 21.95 and 44.9% below the Utilities - Regulated industry median of 22.54. Towngas Smart Energy Co's overall GF Score™ is 52/100 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 Towngas Smart Energy Co (TGASF), the current Days Inventory is 12.42 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 Towngas Smart Energy Co (TGASF) Overvalued in 2026?

Based on GuruFocus' analysis, Towngas Smart Energy Co stock appears to be undervalued. The current stock price of $0.43 is trading 6.8% below its estimated GF Value™ of $0.46. GuruFocus considers Towngas Smart Energy Co to be Fairly Valued.

Key valuation signals for TGASF:

  • Days Inventory: 12.42 (43% below median its 10-year median of 21.95)
  • GF Value™: $0.46 vs. price of $0.43 (6.8% below fair value)
  • GF Score™: 52/100 with 6 warning signs
  • Industry Position: 44.9% below the Utilities - Regulated median (#148 of 450)

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


Towngas Smart Energy Co Business Description

Other Exchanges 01083:Hong KongPGJ:Germany
Address 363 Java Road, North Point, 23rd Floor, Hong Kong, HKG
Towngas Smart Energy Co Ltd is an investment holding company engaged in the sales of piped gas, renewable energy, and other types of energy, the construction of gas pipelines, the sale of gas appliances and related products, and other value-added services in the People's Republic of China. The operating segment of the company are Gas business and Renewable energy business. The Renewable energy business is engaged in Sales of renewable energy (mainly photovoltaic power) and other related energy and services and the Gas business is further categorized in Sales of piped gas, Gas connection, Gas-related products and services. The company derives maximum revenue from the Sales of piped gas and other gas-related energy. All of the Group' s revenue is generated in the PRC.
52GF Score

Get the complete analysis for TGASF

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

$0.43
Price
$0.46
GF Value