Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
Toell CoTSE:3361 +0.46%73 Days Inventory is 35.84 as of Jan. 2026, which is 5% below its 10-year median of 37.81. GuruFocus rates TSE:3361 with a GF Score™ of 73/100 and a GF Value™ of 円844.72 (Fairly Valued). The stock has 4 warning signs investors should review. Among 452 Utilities - Regulated companies, Toell Co ranks worse than 70.8% on this metric.
Days Inventory is also known as Days Sales of Inventory (DSI). Toell Co's Average Total Inventories for the
three
months ended in Jan. 2026 was 円1,817 Mil. Toell Co's Cost of Goods Sold for the
three
months ended in Jan. 2026 was 円4,626 Mil.
Hence, Toell Co's Days Inventory for the
three
months ended in Jan. 2026 was 35.84.
The historical rank and industry rank for Toell Co's Days Inventory or its related term are showing as below:
TSE:3361'
s Days Inventory Range Over the Past 10 Years
Min: 33.55 Med: 37.81 Max: 41.43
Current: 40.96
During the past 13 years, Toell Co's highest Days Inventory was 41.43. The lowest was 33.55. And the median was 37.81.
TSE:3361's Days Inventory is ranked worse than 70.8% of 452
companies
in the Utilities - Regulated industry
Industry Median: 22.52
vs TSE:3361: 40.96
Toell Co's Days Inventory
declined
from Oct. 2024 (48.80) to Jan. 2026 (35.84).
Inventory Turnover measures how fast the company turns over its inventory within a year.
Toell Co's Inventory Turnover for the
three
months ended in Jan. 2026 was 2.55.
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.
Toell Co's Inventory-to-Revenue for the
three
months ended in Jan. 2026 was 0.24.
Toell Co (TSE:3361) 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.
Toell 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.
Toell 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.
Toell Co Days Inventory Related Terms
Toell Co Days Inventory Historical Data
* Premium members only.
The historical data trend for Toell 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.
TSE:3361 vs ATO, NI, UGI: Days Inventory Comparison
For the Utilities - Regulated Gas subindustry, Toell 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.
Toell Co Days Inventory vs Utilities - Regulated Industry
For the Utilities - Regulated industry and Utilities sector, Toell Co's Days Inventory distribution charts can be found below:
* The bar in red indicates where Toell Co's Days Inventory falls into.
* 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.
Toell Co (TSE:3361) has a Days Inventory of 35.84 as of Jan. 2026. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Toell Co and its competitors. This is near median its historical median of 37.81. Over the past decade, Toell Co's Days Inventory has ranged from 33.55 to 41.43. According to the industry distribution chart, Toell Co ranks #320 out of 452 companies in the Utilities - Regulated industry, placing it in the top 70.8%.
Is Toell Co's Days Inventory too high?
Toell Co's current Days Inventory of 35.84 is near median its 10-year median of 37.81. Over the past 10 years, this metric has ranged from a low of 33.55 to a high of 41.43. The Utilities - Regulated industry median Days Inventory is 22.52. Toell Co's value of 35.84 is 59.1% above this industry median. Based on the distribution chart, Toell Co ranks #320 out of 452 companies in the Utilities - Regulated industry, which is below the industry midpoint. Overall, Toell Co has a GF Score™ of 73/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Toell Co's Days Inventory compare to ATO and NI?
According to the Utilities - Regulated industry distribution chart, Toell Co ranks #320 out of 452 companies for Days Inventory. This places Toell Co in the lower half of its industry. The industry median Days Inventory is 22.52. Toell Co's value of 35.84 is 59.1% above this benchmark. Historically, Toell Co's own Days Inventory has ranged from 33.55 to 41.43 over the past decade. While the company's 10-year median is 37.81 vs. the industry median of 22.52, Toell 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 an Utilities - Regulated company?
The median Days Inventory among Utilities - Regulated companies is 22.52, based on 452 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. Toell Co's current Days Inventory of 35.84 is 59.1% 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 Toell Co and its competitors. For the Utilities - Regulated industry, the median Days Inventory is 22.52 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Toell Co's current Days Inventory is 35.84, which is near median its own 10-year median of 37.81. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Toell Co stock overvalued right now?
Based on GuruFocus' analysis, Toell Co (TSE:3361) is currently considered Fairly Valued. The stock's GF Value™ is 円844.72, compared to a current price of 円882.00 — trading 4.4% above its estimated fair value. The current Days Inventory is 35.84, which is near median its 10-year median of 37.81 and 59.1% above the Utilities - Regulated industry median of 22.52. Toell Co's overall GF Score™ is 73/100 with 4 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 Toell Co (TSE:3361), the current Days Inventory is 35.84 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.
Is Toell Co (TSE:3361) Overvalued in 2026?
Based on GuruFocus' analysis, Toell Co stock appears to be overvalued.
The current stock price of 円882.00 is trading 4.4% above its estimated GF Value™ of 円844.72.
GuruFocus considers Toell Co to be Fairly Valued.
Key valuation signals for TSE:3361:
Days Inventory: 35.84 (near median its 10-year median of 37.81)
GF Value™: 円844.72 vs. price of 円882.00 (4.4% above fair value)
Industry Position: 59.1% above the Utilities - Regulated median (#320 of 452)
No single metric tells the full story. See the TSE:3361 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Toell Co Ltd produces, wholesales and retails liquefied petroleum gas for households and enterprises. The company also operates home services such as maintenance and plumbing repair services. Its operating divisions include Gas business, Water business, Energy Telecommunications, and Foreign operation.
73GF Score
Get the complete analysis for TSE:3361
Days Inventory is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TSE:3361 has been successfully added to your 
