AP Holdings Co (TSE:3175) Days Inventory: 21.22 (As of Mar. 2026) — 35% Below Median

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TSE:3175 AP Holdings Co Ltd TSE:3175
61 GF Score
Price 円938.00
GF Value 円970.05
Valuation Fairly Valued
! 3 Warning Signs
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What is AP Holdings Co Days Inventory?

AP Holdings Co TSE:3175 -1.05% 61 Days Inventory is 21.22 as of Mar. 2026, which is 35% below its 10-year median of 32.84. GuruFocus rates TSE:3175 with a GF Score™ of 61/100 and a GF Value™ of 円970.05 (Fairly Valued). The stock has 3 warning signs investors should review. Among 344 Restaurants companies, AP Holdings Co ranks worse than 63.08% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). AP Holdings Co's Average Total Inventories for the six months ended in Mar. 2026 was 円476 Mil. AP Holdings Co's Cost of Goods Sold for the six months ended in Mar. 2026 was 円4,091 Mil. Hence, AP Holdings Co's Days Inventory for the six months ended in Mar. 2026 was 21.22.

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

TSE:3175' s Days Inventory Range Over the Past 10 Years
Min: 22.12   Med: 32.84   Max: 64.4
Current: 22.12

During the past 13 years, AP Holdings Co's highest Days Inventory was 64.40. The lowest was 22.12. And the median was 32.84.

TSE:3175's Days Inventory is ranked worse than
63.08% of 344 companies
in the Restaurants industry
Industry Median: 15.53 vs TSE:3175: 22.12

AP Holdings Co's Days Inventory declined from Mar. 2025 (24.72) to Mar. 2026 (21.22).

Inventory Turnover measures how fast the company turns over its inventory within a year. AP Holdings Co's Inventory Turnover for the six months ended in Mar. 2026 was 8.60.

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. AP Holdings Co's Inventory-to-Revenue for the six months ended in Mar. 2026 was 0.04.


AP Holdings Co  (TSE:3175) 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.

AP Holdings Co'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.

AP Holdings Co'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.


AP Holdings Co Days Inventory Related Terms


AP Holdings Co Days Inventory Historical Data

* Premium members only.

The historical data trend for AP Holdings 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.

AP Holdings Co Days Inventory Chart

AP Holdings Co 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 64.40 34.36 26.19 24.55 22.73

AP Holdings Co Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 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 24.78 26.57 24.72 22.43 21.22

TSE:3175 vs MCD, SBUX, YUM: Days Inventory Comparison

For the Restaurants subindustry, AP Holdings 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.


AP Holdings Co Days Inventory vs Restaurants Industry

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

* The bar in red indicates where AP Holdings Co's Days Inventory falls into.


TSE:3175
61GF Score
AP Holdings Co Ltd TSE:3175
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

AP Holdings Co Days Inventory Calculation

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

AP Holdings Co'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
=( (505.067 + 492.731) / 2 ) / 8010.29*365
=498.899 / 8010.29*365
=22.73

AP Holdings 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: Sep. 2025 ) + Total Inventories (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (458.425 + 492.731) / 2 ) / 4090.55*365 / 2
=475.578 / 4090.55*365 / 2
=21.22

* 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 21.22 mean?
AP Holdings Co (TSE:3175) has a Days Inventory of 21.22 as of Mar. 2026. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on AP Holdings Co and its competitors. This is 35% below median its historical median of 32.84. Over the past decade, AP Holdings Co's Days Inventory has ranged from 22.12 to 64.40. According to the industry distribution chart, AP Holdings Co ranks #217 out of 344 companies in the Restaurants industry, placing it in the top 63.1%.
Is AP Holdings Co's Days Inventory too high?
AP Holdings Co's current Days Inventory of 21.22 is 35% below median its 10-year median of 32.84. Over the past 10 years, this metric has ranged from a low of 22.12 to a high of 64.40. The Restaurants industry median Days Inventory is 15.53. AP Holdings Co's value of 21.22 is 36.6% above this industry median. Based on the distribution chart, AP Holdings Co ranks #217 out of 344 companies in the Restaurants industry, which is below the industry midpoint. Overall, AP Holdings Co has a GF Score™ of 61/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does AP Holdings Co's Days Inventory compare to MCD and SBUX?
According to the Restaurants industry distribution chart, AP Holdings Co ranks #217 out of 344 companies for Days Inventory. This places AP Holdings Co in the lower half of its industry. The industry median Days Inventory is 15.53. AP Holdings Co's value of 21.22 is 36.6% above this benchmark. Historically, AP Holdings Co's own Days Inventory has ranged from 22.12 to 64.40 over the past decade. While the company's 10-year median is 32.84 vs. the industry median of 15.53, AP Holdings Co 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. AP Holdings Co's current Days Inventory of 21.22 is 36.6% 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 AP Holdings Co 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. AP Holdings Co's current Days Inventory is 21.22, which is 35% below median its own 10-year median of 32.84. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is AP Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, AP Holdings Co (TSE:3175) is currently considered Fairly Valued. The stock's GF Value™ is 円970.05, compared to a current price of 円938.00 — trading 3.3% below its estimated fair value. The current Days Inventory is 21.22, which is 35% below median its 10-year median of 32.84 and 36.6% above the Restaurants industry median of 15.53. AP Holdings Co's overall GF Score™ is 61/100 with 3 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 AP Holdings Co (TSE:3175), the current Days Inventory is 21.22 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 AP Holdings Co (TSE:3175) Overvalued in 2026?

Based on GuruFocus' analysis, AP Holdings Co stock appears to be undervalued. The current stock price of 円938.00 is trading 3.3% below its estimated GF Value™ of 円970.05. GuruFocus considers AP Holdings Co to be Fairly Valued.

Key valuation signals for TSE:3175:

  • Days Inventory: 21.22 (35% below median its 10-year median of 32.84)
  • GF Value™: 円970.05 vs. price of 円938.00 (3.3% below fair value)
  • GF Score™: 61/100 with 3 warning signs
  • Industry Position: 36.6% above the Restaurants median (#217 of 344)

No single metric tells the full story. See the TSE:3175 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


AP Holdings Co Business Description

Address 1-10-1 Nishiikebukuro, 6th floor of ISO Building, Toshima, Tokyo, JPN, 171-0021
AP Holdings Co Ltd is engaged in managing restaurants in Japan. It manages poultry and fruit farms, ranches, and fisheries; processes, sells, and distributes poultry products; and processes, sells, distributes, and exports food products. In addition, it is engaged in franchise management activities.
61GF Score

Get the complete analysis for TSE:3175

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

円938.00
Price
円970.05
GF Value