I'll (TSE:3854) Days Inventory: 6.85 (As of Jan. 2026) — 87% Below Median

Author: Vera Yuan Vera Yuan
Vera Yuan
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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.
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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:3854 I'll Inc TSE:3854
94 GF Score
Price 円2,457.00
GF Value 円3,311.20
Valuation Modestly Undervalued
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What is I'll Days Inventory?

I'll TSE:3854 -1.99% 94 Days Inventory is 6.85 as of Jan. 2026, which is 87% below its 10-year median of 52.31. GuruFocus rates TSE:3854 with a GF Score™ of 94/100 and a GF Value™ of 円3,311.20 (Modestly Undervalued). Among 1,665 Software companies, I'll ranks better than 63.72% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). I'll's Average Total Inventories for the three months ended in Jan. 2026 was 円167 Mil. I'll's Cost of Goods Sold for the three months ended in Jan. 2026 was 円2,230 Mil. Hence, I'll's Days Inventory for the three months ended in Jan. 2026 was 6.85.

The historical rank and industry rank for I'll's Days Inventory or its related term are showing as below:

TSE:3854' s Days Inventory Range Over the Past 10 Years
Min: 7.94   Med: 52.31   Max: 80.63
Current: 7.94

During the past 13 years, I'll's highest Days Inventory was 80.63. The lowest was 7.94. And the median was 52.31.

TSE:3854's Days Inventory is ranked better than
63.72% of 1665 companies
in the Software industry
Industry Median: 19.53 vs TSE:3854: 7.94

I'll's Days Inventory declined from Jan. 2025 (10.00) to Jan. 2026 (6.85).

Inventory Turnover measures how fast the company turns over its inventory within a year. I'll's Inventory Turnover for the three months ended in Jan. 2026 was 13.32.

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. I'll's Inventory-to-Revenue for the three months ended in Jan. 2026 was 0.03.


I'll  (TSE:3854) 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.

I'll'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.

I'll'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.


I'll Days Inventory Related Terms


I'll Days Inventory Historical Data

* Premium members only.

The historical data trend for I'll'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.

I'll Days Inventory Chart

I'll Annual Data
Trend Jul16 Jul17 Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
Days Inventory
Get a 7-Day Free Trial Premium Member Only Premium Member Only 54.66 26.24 12.67 13.02 10.36

I'll Quarterly Data
Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
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 10.82 9.65 7.96 6.85 6.16

TSE:3854 vs IBM, ACN, CTSH: Days Inventory Comparison

For the Information Technology Services subindustry, I'll'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.


I'll Days Inventory vs Software Industry

For the Software industry and Technology sector, I'll's Days Inventory distribution charts can be found below:

* The bar in red indicates where I'll's Days Inventory falls into.


TSE:3854
94GF Score
I'll Inc TSE:3854
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

I'll Days Inventory Calculation

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

I'll's Days Inventory for the fiscal year that ended in Jul. 2025 is calculated as

Days Inventory (A: Jul. 2025 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (A: Jul. 2024 ) + Total Inventories (A: Jul. 2025 )) / count ) / Cost of Goods Sold (A: Jul. 2025 )*Days in Period
=( (292.867 + 197.177) / 2 ) / 8635.614*365
=245.022 / 8635.614*365
=10.36

I'll'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
=( (183.466 + 151.331) / 2 ) / 2230.441*365 / 4
=167.3985 / 2230.441*365 / 4
=6.85

* 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 6.85 mean?
I'll (TSE:3854) has a Days Inventory of 6.85 as of Jan. 2026. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on I'll and its competitors. This is 87% below median its historical median of 52.31. Over the past decade, I'll's Days Inventory has ranged from 7.94 to 80.63. According to the industry distribution chart, I'll ranks #604 out of 1665 companies in the Software industry, placing it in the top 36.3%.
Is I'll's Days Inventory too high?
I'll's current Days Inventory of 6.85 is 87% below median its 10-year median of 52.31. Over the past 10 years, this metric has ranged from a low of 7.94 to a high of 80.63. The Software industry median Days Inventory is 19.53. I'll's value of 6.85 is 64.9% below this industry median. Based on the distribution chart, I'll ranks #604 out of 1665 companies in the Software industry, which is above the industry midpoint. Overall, I'll has a GF Score™ of 94/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does I'll's Days Inventory compare to IBM and ACN?
According to the Software industry distribution chart, I'll ranks #604 out of 1665 companies for Days Inventory. This puts I'll in the upper half of its industry. The industry median Days Inventory is 19.53. I'll's value of 6.85 is 64.9% below this benchmark. Historically, I'll's own Days Inventory has ranged from 7.94 to 80.63 over the past decade. While the company's 10-year median is 52.31 vs. the industry median of 19.53, I'll 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 Software company?
The median Days Inventory among Software companies is 19.53, based on 1,665 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. I'll's current Days Inventory of 6.85 is 64.9% 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 I'll and its competitors. For the Software industry, the median Days Inventory is 19.53 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. I'll's current Days Inventory is 6.85, which is 87% below median its own 10-year median of 52.31. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is I'll stock overvalued right now?
Based on GuruFocus' analysis, I'll (TSE:3854) is currently considered Modestly Undervalued. The stock's GF Value™ is 円3,311.20, compared to a current price of 円2,457.00 — trading 25.8% below its estimated fair value. The current Days Inventory is 6.85, which is 87% below median its 10-year median of 52.31 and 64.9% below the Software industry median of 19.53. I'll's overall GF Score™ is 94/100. 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 I'll (TSE:3854), the current Days Inventory is 6.85 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 I'll (TSE:3854) Overvalued in 2026?

Based on GuruFocus' analysis, I'll stock appears to be undervalued. The current stock price of 円2,457.00 is trading 25.8% below its estimated GF Value™ of 円3,311.20. GuruFocus considers I'll to be Modestly Undervalued.

Key valuation signals for TSE:3854:

  • Days Inventory: 6.85 (87% below median its 10-year median of 52.31)
  • GF Value™: 円3,311.20 vs. price of 円2,457.00 (25.8% below fair value)
  • GF Score™: 94/100
  • Industry Position: 64.9% below the Software median (#604 of 1665)

No single metric tells the full story. See the TSE:3854 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


I'll Business Description

Address 2-1-23, Kita-ku, Osaka, JPN
I'll Inc is engaged in the provision of system integration services for medium and small size companies. The company is engaged in two divisions namely System solution business, and Web solution business. The system solution provides customers with basic system construction, hardware maintenance, system operation support, network construction, and security management, and the Web solution offers website creation and operation, customer business analysis, and others. It is also develops unified management software, point unified management software and other operations.
94GF Score

Get the complete analysis for TSE:3854

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

円2,457.00
Price
円3,311.20
GF Value