First Brothers Co (TSE:3454) Days Inventory: 1,175.84 (As of May. 2026) — Near Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

TSE:3454 First Brothers Co Ltd TSE:3454
65 GF Score
Price 円1,277.00
GF Value 円1,541.44
Valuation Modestly Undervalued
! 4 Warning Signs
View Full Analysis

What is First Brothers Co Days Inventory?

First Brothers Co TSE:3454 +0.08% 65 Days Inventory is 1,175.84 as of May. 2026, which is 0% above its 10-year median of 1,173.57. GuruFocus rates TSE:3454 with a GF Score™ of 65/100 and a GF Value™ of 円1,541.44 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 165 Asset Management companies, First Brothers Co ranks worse than 94.55% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). First Brothers Co's Average Total Inventories for the three months ended in May. 2026 was 円50,260 Mil. First Brothers Co's Cost of Goods Sold for the three months ended in May. 2026 was 円3,900 Mil. Hence, First Brothers Co's Days Inventory for the three months ended in May. 2026 was 1,175.84.

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

TSE:3454' s Days Inventory Range Over the Past 10 Years
Min: 739.27   Med: 1173.57   Max: 1822.84
Current: 1274.34

During the past 13 years, First Brothers Co's highest Days Inventory was 1822.84. The lowest was 739.27. And the median was 1173.57.

TSE:3454's Days Inventory is ranked worse than
94.55% of 165 companies
in the Asset Management industry
Industry Median: 79.59 vs TSE:3454: 1274.34

First Brothers Co's Days Inventory increased from May. 2025 (0.00) to May. 2026 (1,175.84). It might indicate that First Brothers Co's sales slowed down.

Inventory Turnover measures how fast the company turns over its inventory within a year. First Brothers Co's Inventory Turnover for the three months ended in May. 2026 was 0.08.

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. First Brothers Co's Inventory-to-Revenue for the three months ended in May. 2026 was 7.49.


First Brothers Co  (TSE:3454) 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.

First Brothers Co's Inventory Turnover for the three months ended in May. 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.

First Brothers Co's Inventory to Revenue for the three months ended in May. 2026 is calculated as

Inventory-to-Revenue=Average Total Inventories / Revenue
=50260.2555 / 6710.244
=7.49

* 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.


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.


First Brothers Co Days Inventory Related Terms


First Brothers Co Days Inventory Historical Data

* Premium members only.

The historical data trend for First Brothers 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.

First Brothers Co Days Inventory Chart

First Brothers Co Annual Data
Trend Nov16 Nov17 Nov18 Nov19 Nov20 Nov21 Nov22 Nov23 Nov24 Nov25
Days Inventory
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1,028.79 1,784.23 1,240.98 1,617.03 1,633.10

First Brothers Co Quarterly Data
Feb21 May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Nov24 May25 Aug25 Nov25 Feb26 May26
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 1,301.86 1,045.90 1,773.18 1,175.84

TSE:3454 vs BLK, BX, KKR: Days Inventory Comparison

For the Asset Management subindustry, First Brothers 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.


First Brothers Co Days Inventory vs Asset Management Industry

For the Asset Management industry and Financial Services sector, First Brothers Co's Days Inventory distribution charts can be found below:

* The bar in red indicates where First Brothers Co's Days Inventory falls into.


TSE:3454
65GF Score
First Brothers Co Ltd TSE:3454
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

First Brothers Co Days Inventory Calculation

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

First Brothers Co's Days Inventory for the fiscal year that ended in Nov. 2025 is calculated as

Days Inventory (A: Nov. 2025 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (A: Nov. 2024 ) + Total Inventories (A: Nov. 2025 )) / count ) / Cost of Goods Sold (A: Nov. 2025 )*Days in Period
=( (50724.677 + 49771.006) / 2 ) / 11230.476*365
=50247.8415 / 11230.476*365
=1,633.10

First Brothers Co's Days Inventory for the quarter that ended in May. 2026 is calculated as:

Days Inventory (Q: May. 2026 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (Q: Feb. 2026 ) + Total Inventories (Q: May. 2026 )) / count ) / Cost of Goods Sold (Q: May. 2026 )*Days in Period
=( (51393.607 + 49126.904) / 2 ) / 3900.414*365 / 4
=50260.2555 / 3900.414*365 / 4
=1,175.84

* 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 1,175.84 mean?
First Brothers Co (TSE:3454) has a Days Inventory of 1,175.84 as of May. 2026. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on First Brothers Co and its competitors. This is near median its historical median of 1,173.57. Over the past decade, First Brothers Co's Days Inventory has ranged from 739.27 to 1,822.84. According to the industry distribution chart, First Brothers Co ranks #156 out of 165 companies in the Asset Management industry, placing it in the top 94.5%.
Is First Brothers Co's Days Inventory too high?
First Brothers Co's current Days Inventory of 1,175.84 is near median its 10-year median of 1,173.57. Over the past 10 years, this metric has ranged from a low of 739.27 to a high of 1,822.84. The Asset Management industry median Days Inventory is 79.59. First Brothers Co's value of 1,175.84 is 1377.4% above this industry median. Based on the distribution chart, First Brothers Co ranks #156 out of 165 companies in the Asset Management industry, which is in the bottom quartile relative to peers. Overall, First Brothers Co has a GF Score™ of 65/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does First Brothers Co's Days Inventory compare to BLK and BX?
According to the Asset Management industry distribution chart, First Brothers Co ranks #156 out of 165 companies for Days Inventory. This places First Brothers Co in the lower half of its industry. The industry median Days Inventory is 79.59. First Brothers Co's value of 1,175.84 is 1377.4% above this benchmark. Historically, First Brothers Co's own Days Inventory has ranged from 739.27 to 1,822.84 over the past decade. While the company's 10-year median is 1,173.57 vs. the industry median of 79.59, First Brothers 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 Asset Management company?
The median Days Inventory among Asset Management companies is 79.59, based on 165 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. First Brothers Co's current Days Inventory of 1,175.84 is 1377.4% 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 First Brothers Co and its competitors. For the Asset Management industry, the median Days Inventory is 79.59 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. First Brothers Co's current Days Inventory is 1,175.84, which is near median its own 10-year median of 1,173.57. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is First Brothers Co stock overvalued right now?
Based on GuruFocus' analysis, First Brothers Co (TSE:3454) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,541.44, compared to a current price of 円1,277.00 — trading 17.2% below its estimated fair value. The current Days Inventory is 1,175.84, which is near median its 10-year median of 1,173.57 and 1377.4% above the Asset Management industry median of 79.59. First Brothers Co's overall GF Score™ is 65/100 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 First Brothers Co (TSE:3454), the current Days Inventory is 1,175.84 as of May. 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 First Brothers Co (TSE:3454) Overvalued in 2026?

Based on GuruFocus' analysis, First Brothers Co stock appears to be undervalued. The current stock price of 円1,277.00 is trading 17.2% below its estimated GF Value™ of 円1,541.44. GuruFocus considers First Brothers Co to be Modestly Undervalued.

Key valuation signals for TSE:3454:

  • Days Inventory: 1,175.84 (near median its 10-year median of 1,173.57)
  • GF Value™: 円1,541.44 vs. price of 円1,277.00 (17.2% below fair value)
  • GF Score™: 65/100 with 4 warning signs
  • Industry Position: 1377.4% above the Asset Management median (#156 of 165)

No single metric tells the full story. See the TSE:3454 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


First Brothers Co Business Description

Address 2-4-1 Marunouchi, 25th Floor, Marunouchi Building, Chiyoda-ku, Tokyo, JPN, 100-6325
First Brothers Co Ltd engages in the investment management business. It operates through the Investment Management, Investment Banking, and Facility Management divisions. The Investment Management division invests in real estate or real estate trust beneficiary rights by performing asset management in a private fund format. The Investment Banking division provides various advisory services for real estate and other investments. The Facility Management operates accommodation facilities to provide hospitality services from a medium-to long-term perspective.
65GF Score

Get the complete analysis for TSE:3454

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

円1,277.00
Price
円1,541.44
GF Value