Upper Tamakoshi Hydropower (XNEP:UPPER) Days Inventory: 153.84 (As of Apr. 2026) — 470% 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:UPPER Upper Tamakoshi Hydropower Ltd XNEP:UPPER
54 GF Score
Price NPR199.00
GF Value NPR201.24
Valuation Fairly Valued
! 2 Warning Signs
View Full Analysis

What is Upper Tamakoshi Hydropower Days Inventory?

Upper Tamakoshi Hydropower XNEP:UPPER -0.75% 54 Days Inventory is 153.84 as of Apr. 2026, which is 470% above its 10-year median of 27.01. GuruFocus rates XNEP:UPPER with a GF Score™ of 54/100 and a GF Value™ of NPR201.24 (Fairly Valued). The stock has 2 warning signs investors should review. Among 334 Utilities - Independent Power Producers companies, Upper Tamakoshi Hydropower ranks worse than 80.24% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Upper Tamakoshi Hydropower's Average Total Inventories for the three months ended in Apr. 2026 was NPR75 Mil. Upper Tamakoshi Hydropower's Cost of Goods Sold for the three months ended in Apr. 2026 was NPR44 Mil. Hence, Upper Tamakoshi Hydropower's Days Inventory for the three months ended in Apr. 2026 was 153.84.

The historical rank and industry rank for Upper Tamakoshi Hydropower's Days Inventory or its related term are showing as below:

XNEP:UPPER' s Days Inventory Range Over the Past 10 Years
Min: 25.47   Med: 27.01   Max: 112.39
Current: 108.23

During the past 7 years, Upper Tamakoshi Hydropower's highest Days Inventory was 112.39. The lowest was 25.47. And the median was 27.01.

XNEP:UPPER's Days Inventory is ranked worse than
80.24% of 334 companies
in the Utilities - Independent Power Producers industry
Industry Median: 27.9 vs XNEP:UPPER: 108.23

Upper Tamakoshi Hydropower's Days Inventory declined from Apr. 2025 (408.88) to Apr. 2026 (153.84).

Inventory Turnover measures how fast the company turns over its inventory within a year. Upper Tamakoshi Hydropower's Inventory Turnover for the three months ended in Apr. 2026 was 0.59.

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. Upper Tamakoshi Hydropower's Inventory-to-Revenue for the three months ended in Apr. 2026 was 0.05.


Upper Tamakoshi Hydropower  (XNEP:UPPER) 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.

Upper Tamakoshi Hydropower'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.

Upper Tamakoshi Hydropower'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.


Upper Tamakoshi Hydropower Days Inventory Related Terms


Upper Tamakoshi Hydropower Days Inventory Historical Data

* Premium members only.

The historical data trend for Upper Tamakoshi Hydropower'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.

Upper Tamakoshi Hydropower Days Inventory Chart

Upper Tamakoshi Hydropower Annual Data
Trend Jul18 Jul19 Jul20 Jul21 Jul22 Jul24 Jul25
Days Inventory
Get a 7-Day Free Trial 0.00 0.00 25.47 27.01 112.39

Upper Tamakoshi Hydropower Quarterly Data
Apr21 Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 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 408.88 144.32 49.70 154.03 153.84

Upper Tamakoshi Hydropower Days Inventory Competitor Comparison

For the Utilities - Renewable subindustry, Upper Tamakoshi Hydropower'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.


Upper Tamakoshi Hydropower Days Inventory vs Utilities - Independent Power Producers Industry

For the Utilities - Independent Power Producers industry and Utilities sector, Upper Tamakoshi Hydropower's Days Inventory distribution charts can be found below:

* The bar in red indicates where Upper Tamakoshi Hydropower's Days Inventory falls into.


XNEP:UPPER
54GF Score
Upper Tamakoshi Hydropower Ltd XNEP:UPPER
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Upper Tamakoshi Hydropower Days Inventory Calculation

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

Upper Tamakoshi Hydropower'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
=( (0 + 55.186) / 1 ) / 179.218*365
=55.186 / 179.218*365
=112.39

Upper Tamakoshi Hydropower'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
=( (67.491 + 81.672) / 2 ) / 44.238*365 / 4
=74.5815 / 44.238*365 / 4
=153.84

* 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 153.84 mean?
Upper Tamakoshi Hydropower (XNEP:UPPER) has a Days Inventory of 153.84 as of Apr. 2026. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Upper Tamakoshi Hydropower and its competitors. This is 470% above median its historical median of 27.01. Over the past decade, Upper Tamakoshi Hydropower's Days Inventory has ranged from 25.47 to 112.39. According to the industry distribution chart, Upper Tamakoshi Hydropower ranks #268 out of 334 companies in the Utilities - Independent Power Producers industry, placing it in the top 80.2%.
Is Upper Tamakoshi Hydropower's Days Inventory too high?
Upper Tamakoshi Hydropower's current Days Inventory of 153.84 is 470% above median its 10-year median of 27.01. Over the past 10 years, this metric has ranged from a low of 25.47 to a high of 112.39. The Utilities - Independent Power Producers industry median Days Inventory is 27.90. Upper Tamakoshi Hydropower's value of 153.84 is 451.4% above this industry median. Based on the distribution chart, Upper Tamakoshi Hydropower ranks #268 out of 334 companies in the Utilities - Independent Power Producers industry, which is in the bottom quartile relative to peers. Overall, Upper Tamakoshi Hydropower has a GF Score™ of 54/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Upper Tamakoshi Hydropower's Days Inventory compare to competitors?
According to the Utilities - Independent Power Producers industry distribution chart, Upper Tamakoshi Hydropower ranks #268 out of 334 companies for Days Inventory. This places Upper Tamakoshi Hydropower in the lower half of its industry. The industry median Days Inventory is 27.90. Upper Tamakoshi Hydropower's value of 153.84 is 451.4% above this benchmark. Historically, Upper Tamakoshi Hydropower's own Days Inventory has ranged from 25.47 to 112.39 over the past decade. While the company's 10-year median is 27.01 vs. the industry median of 27.90, Upper Tamakoshi Hydropower 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 an Utilities - Independent Power Producers company?
The median Days Inventory among Utilities - Independent Power Producers companies is 27.90, based on 334 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. Upper Tamakoshi Hydropower's current Days Inventory of 153.84 is 451.4% 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 Upper Tamakoshi Hydropower and its competitors. For the Utilities - Independent Power Producers industry, the median Days Inventory is 27.90 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Upper Tamakoshi Hydropower's current Days Inventory is 153.84, which is 470% above median its own 10-year median of 27.01. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Upper Tamakoshi Hydropower stock overvalued right now?
Based on GuruFocus' analysis, Upper Tamakoshi Hydropower (XNEP:UPPER) is currently considered Fairly Valued. The stock's GF Value™ is NPR201.24, compared to a current price of NPR199.00 — trading 1.1% below its estimated fair value. The current Days Inventory is 153.84, which is 470% above median its 10-year median of 27.01 and 451.4% above the Utilities - Independent Power Producers industry median of 27.90. Upper Tamakoshi Hydropower's overall GF Score™ is 54/100 with 2 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 Upper Tamakoshi Hydropower (XNEP:UPPER), the current Days Inventory is 153.84 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 Upper Tamakoshi Hydropower (XNEP:UPPER) Overvalued in 2026?

Based on GuruFocus' analysis, Upper Tamakoshi Hydropower stock appears to be undervalued. The current stock price of NPR199.00 is trading 1.1% below its estimated GF Value™ of NPR201.24. GuruFocus considers Upper Tamakoshi Hydropower to be Fairly Valued.

Key valuation signals for XNEP:UPPER:

  • Days Inventory: 153.84 (470% above median its 10-year median of 27.01)
  • GF Value™: NPR201.24 vs. price of NPR199.00 (1.1% below fair value)
  • GF Score™: 54/100 with 2 warning signs
  • Industry Position: 451.4% above the Utilities - Independent Power Producers median (#268 of 334)

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


Upper Tamakoshi Hydropower Business Description

Address Annapurna Marg, Gyaneswor, Kathmandu, NPL
Upper Tamakoshi Hydropower Ltd operates in the utilities sector in Nepal. Its main line of business involves the development of hydropower projects, including detailed feasibility, construction, and operation. The company has developed and is developing the following hydropower projects in the Tamakoshi River basin as follows: the Upper Tamakoshi Hydroelectric Project (UTKHEP), a 456 MW plant already under operation; the Rolwaling Khola Hydroelectric Project; and the diversion of the Rolwaling River to the UTKHEP intake pond. It is engaged in only one business activity: the generation and sale of electricity.
54GF Score

Get the complete analysis for XNEP:UPPER

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

NPR199.00
Price
NPR201.24
GF Value