Top's (TSE:243A) Days Inventory: 19.10 (As of Mar. 2026) — Near Median


TSE:243A Top's Inc TSE:243A
16 GF Score
Price 円1,122.00
! 5 Warning Signs
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What is Top's Days Inventory?

Top's TSE:243A 16 Days Inventory is 19.10 as of Mar. 2026, which is 1% below its 10-year median of 19.32. GuruFocus rates TSE:243A with a GF Score™ of 16/100. The stock has 5 warning signs investors should review.

Days Inventory is also known as Days Sales of Inventory (DSI). Top's's Average Total Inventories for the six months ended in Mar. 2026 was 円105 Mil. Top's's Cost of Goods Sold for the six months ended in Mar. 2026 was 円999 Mil. Hence, Top's's Days Inventory for the six months ended in Mar. 2026 was 19.10.

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

TSE:243A' s Days Inventory Range Over the Past 10 Years
Min: 18.18   Med: 19.32   Max: 23.36
Current: 22.01

During the past 4 years, Top's's highest Days Inventory was 23.36. The lowest was 18.18. And the median was 19.32.

TSE:243A's Days Inventory is not ranked
in the Restaurants industry.
Industry Median: 15.53 vs TSE:243A: 22.01

Top's's Days Inventory increased from Mar. 2025 (18.30) to Mar. 2026 (19.10). It might indicate that Top's's sales slowed down.

Inventory Turnover measures how fast the company turns over its inventory within a year. Top's's Inventory Turnover for the six months ended in Mar. 2026 was 9.55.

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. Top's's Inventory-to-Revenue for the six months ended in Mar. 2026 was 0.05.


Top's  (TSE:243A) 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.

Top's's Inventory Turnover for the six 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.

Top's's Inventory to Revenue for the six 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.


Top's Days Inventory Related Terms


Top's Days Inventory Historical Data

* Premium members only.

The historical data trend for Top's'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.

Top's Days Inventory Chart

Top's Annual Data
Trend Sep22 Sep23 Sep24 Sep25
Days Inventory
18.18 18.65 19.98 23.36

Top's Semi-Annual Data
Sep22 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
Days Inventory Get a 7-Day Free Trial 17.51 24.00 18.30 27.66 19.10

TSE:243A vs MCD, SBUX, CMG: Days Inventory Comparison

For the Restaurants subindustry, Top's'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.


Top's Days Inventory vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Top's's Days Inventory distribution charts can be found below:

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


TSE:243A
16GF Score
Top's Inc TSE:243A
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
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Top's Days Inventory Calculation

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

Top's's Days Inventory for the fiscal year that ended in Sep. 2025 is calculated as

Days Inventory (A: Sep. 2025 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (A: Sep. 2024 ) + Total Inventories (A: Sep. 2025 )) / count ) / Cost of Goods Sold (A: Sep. 2025 )*Days in Period
=( (86.178 + 106.811) / 2 ) / 1507.914*365
=96.4945 / 1507.914*365
=23.36

Top's'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: Sep. 2025 ) + Total Inventories (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (106.811 + 102.363) / 2 ) / 999.124*365 / 2
=104.587 / 999.124*365 / 2
=19.10

* 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 19.10 mean?
Top's (TSE:243A) has a Days Inventory of 19.10 as of Mar. 2026. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Top's and its competitors. This is near median its historical median of 19.32. Over the past decade, Top's' Days Inventory has ranged from 18.18 to 23.36.
Is Top's' Days Inventory too high?
Top's' current Days Inventory of 19.10 is near median its 10-year median of 19.32. Over the past 10 years, this metric has ranged from a low of 18.18 to a high of 23.36. The Restaurants industry median Days Inventory is 15.53. Top's' value of 19.10 is 23% above this industry median. Overall, Top's has a GF Score™ of 16/100, reflecting its overall financial health beyond just this single metric.
How does Top's' Days Inventory compare to MCD and SBUX?
Top's' Days Inventory of 19.10 can be compared against companies in the Restaurants industry. The industry median Days Inventory is 15.53. Top's' value of 19.10 is 23% above this benchmark. Historically, Top's' own Days Inventory has ranged from 18.18 to 23.36 over the past decade. While the company's 10-year median is 19.32 vs. the industry median of 15.53, Top's has consistently been above 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 Restaurants company?
The median Days Inventory among Restaurants companies is 15.53, based on 344 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. Top's's current Days Inventory of 19.10 is 23% above 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 Top's and its competitors. For the Restaurants industry, the median Days Inventory is 15.53 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Top's's current Days Inventory is 19.10, which is near median its own 10-year median of 19.32. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Top's stock overvalued right now?
Top's (TSE:243A) has a current Days Inventory of 19.10. The current Days Inventory is 19.10, which is near median its 10-year median of 19.32 and 23% above the Restaurants industry median of 15.53. Top's' overall GF Score™ is 16/100 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 Top's (TSE:243A), the current Days Inventory is 19.10 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.

Top's Business Description

Address 3-16-11 Akasaka, Minato-ku, Tokyo, JPN, 107-0052
Top's Inc is engaged in manufacturing and selling of Western-style confectionery. The company is operating restaurants that serve light meals.
16GF Score

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