Lion Travel Service Co (TPE:2731) Days Inventory: 0.00 (As of Dec. 2025)

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TPE:2731 Lion Travel Service Co Ltd TPE:2731
85 GF Score
Price NT$143.00
GF Value NT$185.42
Valuation Modestly Undervalued
! 2 Warning Signs
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What is Lion Travel Service Co Days Inventory?

Lion Travel Service Co TPE:2731 -2.39% 85 Days Inventory is 0.00 as of Dec. 2025. GuruFocus rates TPE:2731 with a GF Score™ of 85/100 and a GF Value™ of NT$185.42 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 692 Travel & Leisure companies, Lion Travel Service Co ranks worse than 144508.53% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Lion Travel Service Co's Average Total Inventories for the three months ended in Dec. 2025 was NT$0 Mil. Lion Travel Service Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$6,335 Mil. Hence, Lion Travel Service Co's Days Inventory for the three months ended in Dec. 2025 was 0.00.

The historical rank and industry rank for Lion Travel Service Co's Days Inventory or its related term are showing as below:

During the past 13 years, Lion Travel Service Co's highest Days Inventory was 0.27. The lowest was 0.04. And the median was 0.21.

TPE:2731's Days Inventory is not ranked *
in the Travel & Leisure industry.
Industry Median: 31.005
* Ranked among companies with meaningful Days Inventory only.

Lion Travel Service Co's Days Inventory stayed the same from Dec. 2024 (0.00) to Dec. 2025 (0.00).

Inventory Turnover measures how fast the company turns over its inventory within a year. Lion Travel Service Co's Inventory Turnover for the three months ended in Dec. 2025 was 86,784.74.

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. Lion Travel Service Co's Inventory-to-Revenue for the three months ended in Dec. 2025 was 0.00.


Lion Travel Service Co  (TPE:2731) 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.

Lion Travel Service Co's Inventory Turnover for the three 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.

Lion Travel Service Co's Inventory to Revenue for the three 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.


Lion Travel Service Co Days Inventory Related Terms


Lion Travel Service Co Days Inventory Historical Data

* Premium members only.

The historical data trend for Lion Travel Service 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.

Lion Travel Service Co Days Inventory Chart

Lion Travel Service 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 0.27 0.21 0.04 0.00 0.00

Lion Travel Service Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 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 0.00 0.00 0.00 0.00 0.00

TPE:2731 vs BKNG, ABNB, RCL: Days Inventory Comparison

For the Travel Services subindustry, Lion Travel Service 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.


Lion Travel Service Co Days Inventory vs Travel & Leisure Industry

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

* The bar in red indicates where Lion Travel Service Co's Days Inventory falls into.


TPE:2731
85GF Score
Lion Travel Service Co Ltd TPE:2731
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Lion Travel Service Co Days Inventory Calculation

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

Lion Travel Service 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
=( (0.092 + 0) / 1 ) / 24971.496*365
=0.092 / 24971.496*365
=0.00

Lion Travel Service 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: Sep. 2025 ) + Total Inventories (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (0.073 + 0) / 1 ) / 6335.286*365 / 4
=0.073 / 6335.286*365 / 4
=0.00

* 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 0.00 mean?
Lion Travel Service Co (TPE:2731) has a Days Inventory of 0.00 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Lion Travel Service Co and its competitors. Over the past decade, Lion Travel Service Co's Days Inventory has ranged from 0.04 to 0.27. According to the industry distribution chart, Lion Travel Service Co ranks #999999 out of 692 companies in the Travel & Leisure industry.
Is Lion Travel Service Co's Days Inventory too high?
Lion Travel Service Co's current Days Inventory is 0.00. Over the past 10 years, this metric has ranged from a low of 0.04 to a high of 0.27. Based on the distribution chart, Lion Travel Service Co ranks #999999 out of 692 companies in the Travel & Leisure industry, which is in the bottom quartile relative to peers. Overall, Lion Travel Service Co has a GF Score™ of 85/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Lion Travel Service Co's Days Inventory compare to BKNG and ABNB?
According to the Travel & Leisure industry distribution chart, Lion Travel Service Co ranks #999999 out of 692 companies for Days Inventory. This places Lion Travel Service Co in the lower half of its industry. The industry median Days Inventory is 31.01. Historically, Lion Travel Service Co's own Days Inventory has ranged from 0.04 to 0.27 over the past decade. 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 31.01, based on 692 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. 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 Lion Travel Service Co and its competitors. For the Travel & Leisure industry, the median Days Inventory is 31.01 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lion Travel Service Co's current Days Inventory is 0.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lion Travel Service Co stock overvalued right now?
Based on GuruFocus' analysis, Lion Travel Service Co (TPE:2731) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$185.42, compared to a current price of NT$143.00 — trading 22.9% below its estimated fair value. The current Days Inventory is 0.00. Lion Travel Service Co's overall GF Score™ is 85/100 with 2 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 Lion Travel Service Co (TPE:2731), the current Days Inventory is 0.00 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 Lion Travel Service Co (TPE:2731) Overvalued in 2026?

Based on GuruFocus' analysis, Lion Travel Service Co stock appears to be undervalued. The current stock price of NT$143.00 is trading 22.9% below its estimated GF Value™ of NT$185.42. GuruFocus considers Lion Travel Service Co to be Modestly Undervalued.

Key valuation signals for TPE:2731:

  • Days Inventory: 0.00
  • GF Value™: NT$185.42 vs. price of NT$143.00 (22.9% below fair value)
  • GF Score™: 85/100 with 2 warning signs

No single metric tells the full story. See the TPE:2731 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lion Travel Service Co Business Description

Address No. 151, Shitan Road, 9th Floor, Neihu District, Taipei, TWN, 114
Lion Travel Service Co Ltd Company engages mainly in packaged tours, transportation ticketing, visa application, providing tour guides and other travel-related services. Its reportable segments are Travel Department, which derives the maximum revenue, and Others.
85GF Score

Get the complete analysis for TPE:2731

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

NT$143.00
Price
NT$185.42
GF Value