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.
Palma CoTSE:3461 +0.50%63 Days Inventory is 321.03 as of Mar. 2026, which is 166% above its 10-year median of 120.67. GuruFocus rates TSE:3461 with a GF Score™ of 63/100 and a GF Value™ of 円363.40 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 673 Business Services companies, Palma Co ranks worse than 94.8% on this metric.
Days Inventory is also known as Days Sales of Inventory (DSI). Palma Co's Average Total Inventories for the
three
months ended in Mar. 2026 was 円1,029 Mil. Palma Co's Cost of Goods Sold for the
three
months ended in Mar. 2026 was 円292 Mil.
Hence, Palma Co's Days Inventory for the
three
months ended in Mar. 2026 was 321.03.
The historical rank and industry rank for Palma Co's Days Inventory or its related term are showing as below:
TSE:3461'
s Days Inventory Range Over the Past 10 Years
Min: 54.71 Med: 120.67 Max: 252.64
Current: 252.64
During the past 12 years, Palma Co's highest Days Inventory was 252.64. The lowest was 54.71. And the median was 120.67.
TSE:3461's Days Inventory is ranked worse than 94.8% of 673
companies
in the Business Services industry
Industry Median: 25.13
vs TSE:3461: 252.64
Palma Co's Days Inventory
increased
from Mar. 2025 (0.00) to Mar. 2026 (321.03).
It might indicate that Palma Co's sales slowed down.
Warning Sign:
If a company builds up inventory, it may mean it is having difficulties selling its goods.
Inventory Turnover measures how fast the company turns over its inventory within a year.
Palma Co's Inventory Turnover for the
three
months ended in Mar. 2026 was 0.28.
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.
Palma Co's Inventory-to-Revenue for the
three
months ended in Mar. 2026 was 1.86.
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.
Palma Co's Inventory Turnover for the
three
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.
Palma Co's Inventory to Revenue for the
three
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.
Palma Co Days Inventory Related Terms
Palma Co Days Inventory Historical Data
* Premium members only.
The historical data trend for Palma 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:3461 vs CTAS, CPRT, GPN: Days Inventory Comparison
For the Specialty Business Services subindustry, Palma 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.
Palma Co Days Inventory vs Business Services Industry
For the Business Services industry and Industrials sector, Palma Co's Days Inventory distribution charts can be found below:
* The bar in red indicates where Palma 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.
Palma Co (TSE:3461) has a Days Inventory of 321.03 as of Mar. 2026. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Palma Co and its competitors. This is 166% above median its historical median of 120.67. Over the past decade, Palma Co's Days Inventory has ranged from 54.71 to 252.64. According to the industry distribution chart, Palma Co ranks #638 out of 673 companies in the Business Services industry, placing it in the top 94.8%.
Is Palma Co's Days Inventory too high?
Palma Co's current Days Inventory of 321.03 is 166% above median its 10-year median of 120.67. Over the past 10 years, this metric has ranged from a low of 54.71 to a high of 252.64. The Business Services industry median Days Inventory is 25.13. Palma Co's value of 321.03 is 1177.5% above this industry median. Based on the distribution chart, Palma Co ranks #638 out of 673 companies in the Business Services industry, which is in the bottom quartile relative to peers. Overall, Palma Co has a GF Score™ of 63/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Palma Co's Days Inventory compare to CTAS and CPRT?
According to the Business Services industry distribution chart, Palma Co ranks #638 out of 673 companies for Days Inventory. This places Palma Co in the lower half of its industry. The industry median Days Inventory is 25.13. Palma Co's value of 321.03 is 1177.5% above this benchmark. Historically, Palma Co's own Days Inventory has ranged from 54.71 to 252.64 over the past decade. While the company's 10-year median is 120.67 vs. the industry median of 25.13, Palma 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 Business Services company?
The median Days Inventory among Business Services companies is 25.13, based on 673 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. Palma Co's current Days Inventory of 321.03 is 1177.5% 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 Palma Co and its competitors. For the Business Services industry, the median Days Inventory is 25.13 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Palma Co's current Days Inventory is 321.03, which is 166% above median its own 10-year median of 120.67. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Palma Co stock overvalued right now?
Based on GuruFocus' analysis, Palma Co (TSE:3461) is currently considered Significantly Overvalued. The stock's GF Value™ is 円363.40, compared to a current price of 円599.00 — trading 64.8% above its estimated fair value. The current Days Inventory is 321.03, which is 166% above median its 10-year median of 120.67 and 1177.5% above the Business Services industry median of 25.13. Palma Co's overall GF Score™ is 63/100 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 Palma Co (TSE:3461), the current Days Inventory is 321.03 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 Palma Co (TSE:3461) Overvalued in 2026?
Based on GuruFocus' analysis, Palma Co stock appears to be overvalued.
The current stock price of 円599.00 is trading 64.8% above its estimated GF Value™ of 円363.40.
GuruFocus considers Palma Co to be Significantly Overvalued.
Key valuation signals for TSE:3461:
Days Inventory: 321.03 (166% above median its 10-year median of 120.67)
GF Value™: 円363.40 vs. price of 円599.00 (64.8% above fair value)
Industry Position: 1177.5% above the Business Services median (#638 of 673)
No single metric tells the full story. See the TSE:3461 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Palma Co Ltd is engaged in the self-storage business for business process outsourcing. Its three solutions services include business solution services, IT solution services, and turnkey solutions. Its IT solution services include WEB reservation settlement and an inventory management system, and turn-key solutions include facility development, sales, and property management.
63GF Score
Get the complete analysis for TSE:3461
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:3461 has been successfully added to your 
