Ubiquitous AI (TSE:3858) Days Inventory: 3.92 (As of Mar. 2026) — 29% Above Median

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Director of Data and Quant Analytics at GuruFocus
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Charlie Tian
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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:3858 Ubiquitous AI Corp TSE:3858
52 GF Score
Price 円301.00
GF Value 円458.32
Valuation Significantly Undervalued
! 5 Warning Signs
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What is Ubiquitous AI Days Inventory?

Ubiquitous AI TSE:3858 -2.27% 52 Days Inventory is 3.92 as of Mar. 2026, which is 29% above its 10-year median of 3.05. GuruFocus rates TSE:3858 with a GF Score™ of 52/100 and a GF Value™ of 円458.32 (Significantly Undervalued). The stock has 5 warning signs investors should review. Among 1,652 Software companies, Ubiquitous AI ranks better than 74.58% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Ubiquitous AI's Average Total Inventories for the six months ended in Mar. 2026 was 円28 Mil. Ubiquitous AI's Cost of Goods Sold for the six months ended in Mar. 2026 was 円1,315 Mil. Hence, Ubiquitous AI's Days Inventory for the six months ended in Mar. 2026 was 3.92.

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

TSE:3858' s Days Inventory Range Over the Past 10 Years
Min: 0.49   Med: 3.05   Max: 7.61
Current: 3.77

During the past 13 years, Ubiquitous AI's highest Days Inventory was 7.61. The lowest was 0.49. And the median was 3.05.

TSE:3858's Days Inventory is ranked better than
74.58% of 1652 companies
in the Software industry
Industry Median: 20.375 vs TSE:3858: 3.77

Ubiquitous AI's Days Inventory declined from Mar. 2025 (4.09) to Mar. 2026 (3.92).

Inventory Turnover measures how fast the company turns over its inventory within a year. Ubiquitous AI's Inventory Turnover for the six months ended in Mar. 2026 was 46.55.

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. Ubiquitous AI's Inventory-to-Revenue for the six months ended in Mar. 2026 was 0.01.


Ubiquitous AI  (TSE:3858) 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.

Ubiquitous AI's Inventory Turnover for the six 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.

Ubiquitous AI's Inventory to Revenue for the six 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.


Ubiquitous AI Days Inventory Related Terms


Ubiquitous AI Days Inventory Historical Data

* Premium members only.

The historical data trend for Ubiquitous AI'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.

Ubiquitous AI Days Inventory Chart

Ubiquitous AI Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Days Inventory
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.07 0.49 2.10 2.97 3.12

Ubiquitous AI Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
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 3.01 5.37 4.09 4.30 3.92

TSE:3858 vs MSFT, ORCL, PLTR: Days Inventory Comparison

For the Software - Infrastructure subindustry, Ubiquitous AI'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.


Ubiquitous AI Days Inventory vs Software Industry

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

* The bar in red indicates where Ubiquitous AI's Days Inventory falls into.


TSE:3858
52GF Score
Ubiquitous AI Corp TSE:3858
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Ubiquitous AI Days Inventory Calculation

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

Ubiquitous AI's Days Inventory for the fiscal year that ended in Mar. 2026 is calculated as

Days Inventory (A: Mar. 2026 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (A: Mar. 2025 ) + Total Inventories (A: Mar. 2026 )) / count ) / Cost of Goods Sold (A: Mar. 2026 )*Days in Period
=( (18.397 + 22.956) / 2 ) / 2416.869*365
=20.6765 / 2416.869*365
=3.12

Ubiquitous AI's Days Inventory for the quarter that ended in Mar. 2026 is calculated as:

Days Inventory (Q: Mar. 2026 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (Q: Sep. 2025 ) + Total Inventories (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (33.547 + 22.956) / 2 ) / 1315.108*365 / 2
=28.2515 / 1315.108*365 / 2
=3.92

* 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 3.92 mean?
Ubiquitous AI (TSE:3858) has a Days Inventory of 3.92 as of Mar. 2026. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Ubiquitous AI and its competitors. This is 29% above median its historical median of 3.05. Over the past decade, Ubiquitous AI's Days Inventory has ranged from 0.49 to 7.61. According to the industry distribution chart, Ubiquitous AI ranks #420 out of 1652 companies in the Software industry, placing it in the top 25.4%.
Is Ubiquitous AI's Days Inventory too high?
Ubiquitous AI's current Days Inventory of 3.92 is 29% above median its 10-year median of 3.05. Over the past 10 years, this metric has ranged from a low of 0.49 to a high of 7.61. The Software industry median Days Inventory is 20.38. Ubiquitous AI's value of 3.92 is 80.8% below this industry median. Based on the distribution chart, Ubiquitous AI ranks #420 out of 1652 companies in the Software industry, which is above the industry midpoint. Overall, Ubiquitous AI has a GF Score™ of 52/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Ubiquitous AI's Days Inventory compare to MSFT and ORCL?
According to the Software industry distribution chart, Ubiquitous AI ranks #420 out of 1652 companies for Days Inventory. This puts Ubiquitous AI in the upper half of its industry. The industry median Days Inventory is 20.38. Ubiquitous AI's value of 3.92 is 80.8% below this benchmark. Historically, Ubiquitous AI's own Days Inventory has ranged from 0.49 to 7.61 over the past decade. While the company's 10-year median is 3.05 vs. the industry median of 20.38, Ubiquitous AI 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 20.38, based on 1,652 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. Ubiquitous AI's current Days Inventory of 3.92 is 80.8% 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 Ubiquitous AI and its competitors. For the Software industry, the median Days Inventory is 20.38 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Ubiquitous AI's current Days Inventory is 3.92, which is 29% above median its own 10-year median of 3.05. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ubiquitous AI stock overvalued right now?
Based on GuruFocus' analysis, Ubiquitous AI (TSE:3858) is currently considered Significantly Undervalued. The stock's GF Value™ is 円458.32, compared to a current price of 円301.00 — trading 34.3% below its estimated fair value. The current Days Inventory is 3.92, which is 29% above median its 10-year median of 3.05 and 80.8% below the Software industry median of 20.38. Ubiquitous AI's overall GF Score™ is 52/100 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 Ubiquitous AI (TSE:3858), the current Days Inventory is 3.92 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 Ubiquitous AI (TSE:3858) Overvalued in 2026?

Based on GuruFocus' analysis, Ubiquitous AI stock appears to be undervalued. The current stock price of 円301.00 is trading 34.3% below its estimated GF Value™ of 円458.32. GuruFocus considers Ubiquitous AI to be Significantly Undervalued.

Key valuation signals for TSE:3858:

  • Days Inventory: 3.92 (29% above median its 10-year median of 3.05)
  • GF Value™: 円458.32 vs. price of 円301.00 (34.3% below fair value)
  • GF Score™: 52/100 with 5 warning signs
  • Industry Position: 80.8% below the Software median (#420 of 1652)

No single metric tells the full story. See the TSE:3858 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Ubiquitous AI Business Description

Address Mega Building 6F 1-21-1 Nishi Shinjuku, Shinjuku-ku, Tokyo, JPN, 160-0023
Ubiquitous AI Corp is engaged in the development of software products for security, quality improvement support, in vehicle device development and testing tool, wireless, connectivity, network, and security verification.
52GF Score

Get the complete analysis for TSE:3858

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

円301.00
Price
円458.32
GF Value