Shivam Cements (XNEP:SHIVM) Days Inventory: 151.08 (As of Apr. 2026) — 20% 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.

XNEP:SHIVM Shivam Cements Ltd XNEP:SHIVM
88 GF Score
Price NPR641.00
GF Value NPR540.21
Valuation Modestly Overvalued
! 7 Warning Signs
View Full Analysis

What is Shivam Cements Days Inventory?

Shivam Cements XNEP:SHIVM -0.39% 88 Days Inventory is 151.08 as of Apr. 2026, which is 20% above its 10-year median of 125.41. GuruFocus rates XNEP:SHIVM with a GF Score™ of 88/100 and a GF Value™ of NPR540.21 (Modestly Overvalued). The stock has 7 warning signs investors should review. Among 392 Building Materials companies, Shivam Cements ranks worse than 69.13% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Shivam Cements's Average Total Inventories for the three months ended in Apr. 2026 was NPR2,264 Mil. Shivam Cements's Cost of Goods Sold for the three months ended in Apr. 2026 was NPR1,367 Mil. Hence, Shivam Cements's Days Inventory for the three months ended in Apr. 2026 was 151.08.

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

XNEP:SHIVM' s Days Inventory Range Over the Past 10 Years
Min: 97.74   Med: 125.41   Max: 147.07
Current: 133.5

During the past 9 years, Shivam Cements's highest Days Inventory was 147.07. The lowest was 97.74. And the median was 125.41.

XNEP:SHIVM's Days Inventory is ranked worse than
69.13% of 392 companies
in the Building Materials industry
Industry Median: 90.21 vs XNEP:SHIVM: 133.50

Shivam Cements's Days Inventory increased from Apr. 2025 (97.13) to Apr. 2026 (151.08). It might indicate that Shivam Cements's sales slowed down.

Inventory Turnover measures how fast the company turns over its inventory within a year. Shivam Cements's Inventory Turnover for the three months ended in Apr. 2026 was 0.60.

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. Shivam Cements's Inventory-to-Revenue for the three months ended in Apr. 2026 was 1.22.


Shivam Cements  (XNEP:SHIVM) 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.

Shivam Cements's Inventory Turnover for the three months ended in Apr. 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.

Shivam Cements's Inventory to Revenue for the three months ended in Apr. 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.


Shivam Cements Days Inventory Related Terms


Shivam Cements Days Inventory Historical Data

* Premium members only.

The historical data trend for Shivam Cements'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.

Shivam Cements Days Inventory Chart

Shivam Cements Annual Data
Trend Jul17 Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
Days Inventory
Get a 7-Day Free Trial Premium Member Only 127.60 124.76 119.19 97.74 109.49

Shivam Cements 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 97.13 101.59 133.50 142.83 151.08

XNEP:SHIVM vs CRH, VMC, MLM: Days Inventory Comparison

For the Building Materials subindustry, Shivam Cements'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.


Shivam Cements Days Inventory vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, Shivam Cements's Days Inventory distribution charts can be found below:

* The bar in red indicates where Shivam Cements's Days Inventory falls into.


XNEP:SHIVM
88GF Score
Shivam Cements Ltd XNEP:SHIVM
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Shivam Cements Days Inventory Calculation

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

Shivam Cements'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
=( (1883.898 + 1752.241) / 2 ) / 6060.68*365
=1818.0695 / 6060.68*365
=109.49

Shivam Cements's Days Inventory for the quarter that ended in Apr. 2026 is calculated as:

Days Inventory (Q: Apr. 2026 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (Q: Jan. 2026 ) + Total Inventories (Q: Apr. 2026 )) / count ) / Cost of Goods Sold (Q: Apr. 2026 )*Days in Period
=( (2093.871 + 2433.615) / 2 ) / 1367.246*365 / 4
=2263.743 / 1367.246*365 / 4
=151.08

* 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 151.08 mean?
Shivam Cements (XNEP:SHIVM) has a Days Inventory of 151.08 as of Apr. 2026. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Shivam Cements and its competitors. This is 20% above median its historical median of 125.41. Over the past decade, Shivam Cements' Days Inventory has ranged from 97.74 to 147.07. According to the industry distribution chart, Shivam Cements ranks #271 out of 392 companies in the Building Materials industry, placing it in the top 69.1%.
Is Shivam Cements' Days Inventory too high?
Shivam Cements' current Days Inventory of 151.08 is 20% above median its 10-year median of 125.41. Over the past 10 years, this metric has ranged from a low of 97.74 to a high of 147.07. The Building Materials industry median Days Inventory is 90.21. Shivam Cements' value of 151.08 is 67.5% above this industry median. Based on the distribution chart, Shivam Cements ranks #271 out of 392 companies in the Building Materials industry, which is below the industry midpoint. Overall, Shivam Cements has a GF Score™ of 88/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Shivam Cements' Days Inventory compare to CRH and VMC?
According to the Building Materials industry distribution chart, Shivam Cements ranks #271 out of 392 companies for Days Inventory. This places Shivam Cements in the lower half of its industry. The industry median Days Inventory is 90.21. Shivam Cements' value of 151.08 is 67.5% above this benchmark. Historically, Shivam Cements' own Days Inventory has ranged from 97.74 to 147.07 over the past decade. While the company's 10-year median is 125.41 vs. the industry median of 90.21, Shivam Cements 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 Building Materials company?
The median Days Inventory among Building Materials companies is 90.21, based on 392 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. Shivam Cements's current Days Inventory of 151.08 is 67.5% 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 Shivam Cements and its competitors. For the Building Materials industry, the median Days Inventory is 90.21 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Shivam Cements's current Days Inventory is 151.08, which is 20% above median its own 10-year median of 125.41. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shivam Cements stock overvalued right now?
Based on GuruFocus' analysis, Shivam Cements (XNEP:SHIVM) is currently considered Modestly Overvalued. The stock's GF Value™ is NPR540.21, compared to a current price of NPR641.00 — trading 18.7% above its estimated fair value. The current Days Inventory is 151.08, which is 20% above median its 10-year median of 125.41 and 67.5% above the Building Materials industry median of 90.21. Shivam Cements' overall GF Score™ is 88/100 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 Shivam Cements (XNEP:SHIVM), the current Days Inventory is 151.08 as of Apr. 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 Shivam Cements (XNEP:SHIVM) Overvalued in 2026?

Based on GuruFocus' analysis, Shivam Cements stock appears to be overvalued. The current stock price of NPR641.00 is trading 18.7% above its estimated GF Value™ of NPR540.21. GuruFocus considers Shivam Cements to be Modestly Overvalued.

Key valuation signals for XNEP:SHIVM:

  • Days Inventory: 151.08 (20% above median its 10-year median of 125.41)
  • GF Value™: NPR540.21 vs. price of NPR641.00 (18.7% above fair value)
  • GF Score™: 88/100 with 7 warning signs
  • Industry Position: 67.5% above the Building Materials median (#271 of 392)

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


Shivam Cements Business Description

Address Siddhartha Insurance Bhawan, 2nd Floor, GPO Box 13478, Anamnagar, Kathmandu, NPL
Shivam Cements Ltd is a Nepal based company engaged in manufacturing of cement and clinker from its self owned limestone quarries. The main product of the company include the Ordinary Portland Cement. Its products include OPC cement 43 Grade and OPC cement 53 grade.
88GF Score

Get the complete analysis for XNEP:SHIVM

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

NPR641.00
Price
NPR540.21
GF Value