Nippon Ski Resort Development Co (TSE:6040) Days Inventory: 62.20 (As of Jan. 2026) — 273% Above 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:6040 Nippon Ski Resort Development Co Ltd TSE:6040
79 GF Score
Price 円507.00
GF Value 円565.55
Valuation Modestly Undervalued
! 3 Warning Signs
View Full Analysis

What is Nippon Ski Resort Development Co Days Inventory?

Nippon Ski Resort Development Co TSE:6040 +0.80% 79 Days Inventory is 62.20 as of Jan. 2026, which is 273% above its 10-year median of 16.68. GuruFocus rates TSE:6040 with a GF Score™ of 79/100 and a GF Value™ of 円565.55 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 691 Travel & Leisure companies, Nippon Ski Resort Development Co ranks worse than 55.72% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Nippon Ski Resort Development Co's Average Total Inventories for the six months ended in Jan. 2026 was 円1,063 Mil. Nippon Ski Resort Development Co's Cost of Goods Sold for the six months ended in Jan. 2026 was 円3,119 Mil. Hence, Nippon Ski Resort Development Co's Days Inventory for the six months ended in Jan. 2026 was 62.20.

The historical rank and industry rank for Nippon Ski Resort Development Co's Days Inventory or its related term are showing as below:

TSE:6040' s Days Inventory Range Over the Past 10 Years
Min: 11.94   Med: 16.68   Max: 50.15
Current: 50.15

During the past 12 years, Nippon Ski Resort Development Co's highest Days Inventory was 50.15. The lowest was 11.94. And the median was 16.68.

TSE:6040's Days Inventory is ranked worse than
55.72% of 691 companies
in the Travel & Leisure industry
Industry Median: 31.15 vs TSE:6040: 50.15

Nippon Ski Resort Development Co's Days Inventory increased from Jan. 2025 (26.71) to Jan. 2026 (62.20). It might indicate that Nippon Ski Resort Development 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. Nippon Ski Resort Development Co's Inventory Turnover for the six months ended in Jan. 2026 was 2.93.

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. Nippon Ski Resort Development Co's Inventory-to-Revenue for the six months ended in Jan. 2026 was 0.20.


Nippon Ski Resort Development Co  (TSE:6040) 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.

Nippon Ski Resort Development Co's Inventory Turnover for the six 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.

Nippon Ski Resort Development Co's Inventory to Revenue for the six 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.


Nippon Ski Resort Development Co Days Inventory Related Terms


Nippon Ski Resort Development Co Days Inventory Historical Data

* Premium members only.

The historical data trend for Nippon Ski Resort Development 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.

Nippon Ski Resort Development Co Days Inventory Chart

Nippon Ski Resort Development Co 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 17.03 19.01 18.98 22.37 42.77

Nippon Ski Resort Development Co Semi-Annual Data
Jul16 Jan17 Jul17 Jan18 Jul18 Jan19 Jul19 Jan20 Jul20 Jan21 Jul21 Jan22 Jul22 Jan23 Jul23 Jan24 Jul24 Jan25 Jul25 Jan26
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 18.15 23.35 26.71 41.98 62.20

TSE:6040 vs LVS, MGM, WYNN: Days Inventory Comparison

For the Resorts & Casinos subindustry, Nippon Ski Resort Development 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.


Nippon Ski Resort Development Co Days Inventory vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Nippon Ski Resort Development Co's Days Inventory distribution charts can be found below:

* The bar in red indicates where Nippon Ski Resort Development Co's Days Inventory falls into.


TSE:6040
79GF Score
Nippon Ski Resort Development Co Ltd TSE:6040
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Nippon Ski Resort Development Co Days Inventory Calculation

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

Nippon Ski Resort Development Co'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
=( (369.508 + 988.022) / 2 ) / 5793.086*365
=678.765 / 5793.086*365
=42.77

Nippon Ski Resort Development Co'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: Jul. 2025 ) + Total Inventories (Q: Jan. 2026 )) / count ) / Cost of Goods Sold (Q: Jan. 2026 )*Days in Period
=( (988.022 + 1138.261) / 2 ) / 3119.147*365 / 2
=1063.1415 / 3119.147*365 / 2
=62.20

* 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 62.20 mean?
Nippon Ski Resort Development Co (TSE:6040) has a Days Inventory of 62.20 as of Jan. 2026. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Nippon Ski Resort Development Co and its competitors. This is 273% above median its historical median of 16.68. Over the past decade, Nippon Ski Resort Development Co's Days Inventory has ranged from 11.94 to 50.15. According to the industry distribution chart, Nippon Ski Resort Development Co ranks #385 out of 691 companies in the Travel & Leisure industry, placing it in the top 55.7%.
Is Nippon Ski Resort Development Co's Days Inventory too high?
Nippon Ski Resort Development Co's current Days Inventory of 62.20 is 273% above median its 10-year median of 16.68. Over the past 10 years, this metric has ranged from a low of 11.94 to a high of 50.15. The Travel & Leisure industry median Days Inventory is 31.15. Nippon Ski Resort Development Co's value of 62.20 is 99.7% above this industry median. Based on the distribution chart, Nippon Ski Resort Development Co ranks #385 out of 691 companies in the Travel & Leisure industry, which is below the industry midpoint. Overall, Nippon Ski Resort Development Co has a GF Score™ of 79/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Nippon Ski Resort Development Co's Days Inventory compare to LVS and MGM?
According to the Travel & Leisure industry distribution chart, Nippon Ski Resort Development Co ranks #385 out of 691 companies for Days Inventory. This places Nippon Ski Resort Development Co in the lower half of its industry. The industry median Days Inventory is 31.15. Nippon Ski Resort Development Co's value of 62.20 is 99.7% above this benchmark. Historically, Nippon Ski Resort Development Co's own Days Inventory has ranged from 11.94 to 50.15 over the past decade. While the company's 10-year median is 16.68 vs. the industry median of 31.15, Nippon Ski Resort Development 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 Travel & Leisure company?
The median Days Inventory among Travel & Leisure companies is 31.15, based on 691 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. Nippon Ski Resort Development Co's current Days Inventory of 62.20 is 99.7% 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 Nippon Ski Resort Development Co and its competitors. For the Travel & Leisure industry, the median Days Inventory is 31.15 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Nippon Ski Resort Development Co's current Days Inventory is 62.20, which is 273% above median its own 10-year median of 16.68. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nippon Ski Resort Development Co stock overvalued right now?
Based on GuruFocus' analysis, Nippon Ski Resort Development Co (TSE:6040) is currently considered Modestly Undervalued. The stock's GF Value™ is 円565.55, compared to a current price of 円507.00 — trading 10.4% below its estimated fair value. The current Days Inventory is 62.20, which is 273% above median its 10-year median of 16.68 and 99.7% above the Travel & Leisure industry median of 31.15. Nippon Ski Resort Development Co's overall GF Score™ is 79/100 with 3 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 Nippon Ski Resort Development Co (TSE:6040), the current Days Inventory is 62.20 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 Nippon Ski Resort Development Co (TSE:6040) Overvalued in 2026?

Based on GuruFocus' analysis, Nippon Ski Resort Development Co stock appears to be undervalued. The current stock price of 円507.00 is trading 10.4% below its estimated GF Value™ of 円565.55. GuruFocus considers Nippon Ski Resort Development Co to be Modestly Undervalued.

Key valuation signals for TSE:6040:

  • Days Inventory: 62.20 (273% above median its 10-year median of 16.68)
  • GF Value™: 円565.55 vs. price of 円507.00 (10.4% below fair value)
  • GF Score™: 79/100 with 3 warning signs
  • Industry Position: 99.7% above the Travel & Leisure median (#385 of 691)

No single metric tells the full story. See the TSE:6040 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Nippon Ski Resort Development Co Business Description

Address 6329-1, Hokujo, Hakuba-mura Kitaazumi-gun, Nagano, JPN, 399-9301
Nippon Ski Resort Development Co Ltd engages in the management and operation of ski resorts, and relevant facilities and services. It also provides consulting and advisory services on ski resorts, including technical support, business support, rental business support, and other services.
79GF Score

Get the complete analysis for TSE:6040

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

円507.00
Price
円565.55
GF Value