Booking Resort Co (TSE:324A) Days Inventory: 14.49 (As of Jan. 2026) — 667% Above Median

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TSE:324A Booking Resort Co Ltd TSE:324A
20 GF Score
Price 円700.00
! 1 Warning Sign
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What is Booking Resort Co Days Inventory?

Booking Resort Co TSE:324A -0.43% 20 Days Inventory is 14.49 as of Jan. 2026, which is 667% above its 10-year median of 1.89. GuruFocus rates TSE:324A with a GF Score™ of 20/100. The stock has 1 warning sign investors should review. Among 691 Travel & Leisure companies, Booking Resort Co ranks better than 58.61% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Booking Resort Co's Average Total Inventories for the three months ended in Jan. 2026 was 円21 Mil. Booking Resort Co's Cost of Goods Sold for the three months ended in Jan. 2026 was 円134 Mil. Hence, Booking Resort Co's Days Inventory for the three months ended in Jan. 2026 was 14.49.

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

TSE:324A' s Days Inventory Range Over the Past 10 Years
Min: 1.02   Med: 1.89   Max: 29.8
Current: 18.33

During the past 4 years, Booking Resort Co's highest Days Inventory was 29.80. The lowest was 1.02. And the median was 1.89.

TSE:324A's Days Inventory is ranked better than
58.61% of 691 companies
in the Travel & Leisure industry
Industry Median: 31.15 vs TSE:324A: 18.33

Booking Resort Co's Days Inventory increased from Oct. 2024 (0.00) to Jan. 2026 (14.49). It might indicate that Booking Resort Co's sales slowed down.

Inventory Turnover measures how fast the company turns over its inventory within a year. Booking Resort Co's Inventory Turnover for the three months ended in Jan. 2026 was 6.30.

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. Booking Resort Co's Inventory-to-Revenue for the three months ended in Jan. 2026 was 0.06.


Booking Resort Co  (TSE:324A) 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.

Booking Resort Co's Inventory Turnover for the three months ended in Jan. 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.

Booking Resort Co's Inventory to Revenue for the three months ended in Jan. 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.


Booking Resort Co Days Inventory Related Terms


Booking Resort Co Days Inventory Historical Data

* Premium members only.

The historical data trend for Booking Resort 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.

Booking Resort Co Days Inventory Chart

Booking Resort Co Annual Data
Trend Apr23 Apr24 Apr25 Apr26
Days Inventory
2.50 1.02 1.27 29.80

Booking Resort Co Quarterly Data
Apr23 Apr24 Oct24 Apr25 Jul25 Oct25 Jan26 Apr26
Days Inventory Get a 7-Day Free Trial 0.00 1.92 1.92 14.49 38.33

TSE:324A vs BKNG, ABNB, RCL: Days Inventory Comparison

For the Travel Services subindustry, Booking Resort 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.


Booking Resort Co Days Inventory vs Travel & Leisure Industry

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

* The bar in red indicates where Booking Resort Co's Days Inventory falls into.


TSE:324A
20GF Score
Booking Resort Co Ltd TSE:324A
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Booking Resort Co Days Inventory Calculation

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

Booking Resort Co's Days Inventory for the fiscal year that ended in Apr. 2026 is calculated as

Days Inventory (A: Apr. 2026 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (A: Apr. 2025 ) + Total Inventories (A: Apr. 2026 )) / count ) / Cost of Goods Sold (A: Apr. 2026 )*Days in Period
=( (2.342 + 81.254) / 2 ) / 512.005*365
=41.798 / 512.005*365
=29.80

Booking Resort Co's Days Inventory for the quarter that ended in Jan. 2026 is calculated as:

Days Inventory (Q: Jan. 2026 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (Q: Oct. 2025 ) + Total Inventories (Q: Jan. 2026 )) / count ) / Cost of Goods Sold (Q: Jan. 2026 )*Days in Period
=( (2.623 + 39.891) / 2 ) / 133.896*365 / 4
=21.257 / 133.896*365 / 4
=14.49

* 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 14.49 mean?
Booking Resort Co (TSE:324A) has a Days Inventory of 14.49 as of Jan. 2026. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Booking Resort Co and its competitors. This is 667% above median its historical median of 1.89. Over the past decade, Booking Resort Co's Days Inventory has ranged from 1.02 to 29.80. According to the industry distribution chart, Booking Resort Co ranks #286 out of 691 companies in the Travel & Leisure industry, placing it in the top 41.4%.
Is Booking Resort Co's Days Inventory too high?
Booking Resort Co's current Days Inventory of 14.49 is 667% above median its 10-year median of 1.89. Over the past 10 years, this metric has ranged from a low of 1.02 to a high of 29.80. The Travel & Leisure industry median Days Inventory is 31.15. Booking Resort Co's value of 14.49 is 53.5% below this industry median. Based on the distribution chart, Booking Resort Co ranks #286 out of 691 companies in the Travel & Leisure industry, which is above the industry midpoint. Overall, Booking Resort Co has a GF Score™ of 20/100, reflecting its overall financial health beyond just this single metric.
How does Booking Resort Co's Days Inventory compare to BKNG and ABNB?
According to the Travel & Leisure industry distribution chart, Booking Resort Co ranks #286 out of 691 companies for Days Inventory. This puts Booking Resort Co in the upper half of its industry. The industry median Days Inventory is 31.15. Booking Resort Co's value of 14.49 is 53.5% below this benchmark. Historically, Booking Resort Co's own Days Inventory has ranged from 1.02 to 29.80 over the past decade. While the company's 10-year median is 1.89 vs. the industry median of 31.15, Booking Resort 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 691 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. Booking Resort Co's current Days Inventory of 14.49 is 53.5% 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 Booking Resort 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. Booking Resort Co's current Days Inventory is 14.49, which is 667% above median its own 10-year median of 1.89. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Booking Resort Co stock overvalued right now?
Booking Resort Co (TSE:324A) has a current Days Inventory of 14.49. The current Days Inventory is 14.49, which is 667% above median its 10-year median of 1.89 and 53.5% below the Travel & Leisure industry median of 31.15. Booking Resort Co's overall GF Score™ is 20/100 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 Booking Resort Co (TSE:324A), the current Days Inventory is 14.49 as of Jan. 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.

Booking Resort Co Business Description

Address 2-6-20 Umeda, 15th Floor, Osaka Kita-ku, Osaka, JPN, 530-0001
Booking Resort Co Ltd is engaged in Customer attraction support business to obtain accommodation reservations from travelers and Resort accommodation management business.
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円700.00
Price