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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.
Value GolfTSE:3931 -0.46%45 Days Inventory is 97.56 as of Jan. 2026, which is 31% above its 10-year median of 74.47. GuruFocus rates TSE:3931 with a GF Score™ of 45/100 and a GF Value™ of 円1,280.70 (Modestly Overvalued). The stock has 7 warning signs investors should review. Among 660 Media - Diversified companies, Value Golf ranks worse than 81.21% on this metric.
Days Inventory is also known as Days Sales of Inventory (DSI). Value Golf's Average Total Inventories for the
three
months ended in Jan. 2026 was 円974 Mil. Value Golf's Cost of Goods Sold for the
three
months ended in Jan. 2026 was 円911 Mil.
Hence, Value Golf's Days Inventory for the
three
months ended in Jan. 2026 was 97.56.
The historical rank and industry rank for Value Golf's Days Inventory or its related term are showing as below:
TSE:3931'
s Days Inventory Range Over the Past 10 Years
Min: 49.01 Med: 74.47 Max: 140.32
Current: 140.32
During the past 12 years, Value Golf's highest Days Inventory was 140.32. The lowest was 49.01. And the median was 74.47.
TSE:3931's Days Inventory is ranked worse than 81.21% of 660
companies
in the Media - Diversified industry
Industry Median: 27.69
vs TSE:3931: 140.32
Value Golf's Days Inventory
increased
from Jan. 2025 (0.00) to Jan. 2026 (97.56).
It might indicate that Value Golf's sales slowed down.
Inventory Turnover measures how fast the company turns over its inventory within a year.
Value Golf's Inventory Turnover for the
three
months ended in Jan. 2026 was 0.94.
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.
Value Golf's Inventory-to-Revenue for the
three
months ended in Jan. 2026 was 0.74.
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.
Value Golf'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.
Value Golf'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.
Value Golf Days Inventory Related Terms
Value Golf Days Inventory Historical Data
* Premium members only.
The historical data trend for Value Golf'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.
For the Publishing subindustry, Value Golf'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.
Value Golf Days Inventory vs Media - Diversified Industry
For the Media - Diversified industry and Communication Services sector, Value Golf's Days Inventory distribution charts can be found below:
* The bar in red indicates where Value Golf'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.
Value Golf (TSE:3931) has a Days Inventory of 97.56 as of Jan. 2026. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Value Golf and its competitors. This is 31% above median its historical median of 74.47. Over the past decade, Value Golf's Days Inventory has ranged from 49.01 to 140.32. According to the industry distribution chart, Value Golf ranks #536 out of 660 companies in the Media - Diversified industry, placing it in the top 81.2%.
Is Value Golf's Days Inventory too high?
Value Golf's current Days Inventory of 97.56 is 31% above median its 10-year median of 74.47. Over the past 10 years, this metric has ranged from a low of 49.01 to a high of 140.32. The Media - Diversified industry median Days Inventory is 27.69. Value Golf's value of 97.56 is 252.3% above this industry median. Based on the distribution chart, Value Golf ranks #536 out of 660 companies in the Media - Diversified industry, which is in the bottom quartile relative to peers. Overall, Value Golf has a GF Score™ of 45/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Value Golf's Days Inventory compare to NYT and WLY?
According to the Media - Diversified industry distribution chart, Value Golf ranks #536 out of 660 companies for Days Inventory. This places Value Golf in the lower half of its industry. The industry median Days Inventory is 27.69. Value Golf's value of 97.56 is 252.3% above this benchmark. Historically, Value Golf's own Days Inventory has ranged from 49.01 to 140.32 over the past decade. While the company's 10-year median is 74.47 vs. the industry median of 27.69, Value Golf 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 Media - Diversified company?
The median Days Inventory among Media - Diversified companies is 27.69, based on 660 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. Value Golf's current Days Inventory of 97.56 is 252.3% 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 Value Golf and its competitors. For the Media - Diversified industry, the median Days Inventory is 27.69 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Value Golf's current Days Inventory is 97.56, which is 31% above median its own 10-year median of 74.47. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Value Golf stock overvalued right now?
Based on GuruFocus' analysis, Value Golf (TSE:3931) is currently considered Modestly Overvalued. The stock's GF Value™ is 円1,280.70, compared to a current price of 円1,504.00 — trading 17.4% above its estimated fair value. The current Days Inventory is 97.56, which is 31% above median its 10-year median of 74.47 and 252.3% above the Media - Diversified industry median of 27.69. Value Golf's overall GF Score™ is 45/100 with 7 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 Value Golf (TSE:3931), the current Days Inventory is 97.56 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 Value Golf (TSE:3931) Overvalued in 2026?
Based on GuruFocus' analysis, Value Golf stock appears to be overvalued.
The current stock price of 円1,504.00 is trading 17.4% above its estimated GF Value™ of 円1,280.70.
GuruFocus considers Value Golf to be Modestly Overvalued.
Key valuation signals for TSE:3931:
Days Inventory: 97.56 (31% above median its 10-year median of 74.47)
GF Value™: 円1,280.70 vs. price of 円1,504.00 (17.4% above fair value)
Industry Position: 252.3% above the Media - Diversified median (#536 of 660)
No single metric tells the full story. See the TSE:3931 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Value Golf Inc is engaged in the management of golf-related media, issues Golf magazines, and manages WEB services, develops systems and provides ASP services related to golf. It offers value service in both real and WEB. It also has advertisement media production business and medical business which include publication, service management for medical institutions.
45GF Score
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