Comet Holding AG (XSWX:COTN) Days Inventory: 122.06 (As of Dec. 2025) — 11% Below Median

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XSWX:COTN Comet Holding AG XSWX:COTN
82 GF Score
Price CHF326.40
GF Value CHF263.24
Valuation Modestly Overvalued
! 5 Warning Signs
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What is Comet Holding AG Days Inventory?

Comet Holding AG XSWX:COTN -3.15% 82 Days Inventory is 122.06 as of Dec. 2025, which is 11% below its 10-year median of 136.56. GuruFocus rates XSWX:COTN with a GF Score™ of 82/100 and a GF Value™ of CHF263.24 (Modestly Overvalued). The stock has 5 warning signs investors should review. Among 2,415 Hardware companies, Comet Holding AG ranks worse than 66.17% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Comet Holding AG's Average Total Inventories for the six months ended in Dec. 2025 was CHF96.1 Mil. Comet Holding AG's Cost of Goods Sold for the six months ended in Dec. 2025 was CHF143.7 Mil. Hence, Comet Holding AG's Days Inventory for the six months ended in Dec. 2025 was 122.06.

The historical rank and industry rank for Comet Holding AG's Days Inventory or its related term are showing as below:

XSWX:COTN' s Days Inventory Range Over the Past 10 Years
Min: 121.36   Med: 136.56   Max: 175.79
Current: 127.5

During the past 13 years, Comet Holding AG's highest Days Inventory was 175.79. The lowest was 121.36. And the median was 136.56.

XSWX:COTN's Days Inventory is ranked worse than
66.17% of 2415 companies
in the Hardware industry
Industry Median: 94.3 vs XSWX:COTN: 127.50

Comet Holding AG's Days Inventory declined from Dec. 2024 (137.39) to Dec. 2025 (122.06).

Inventory Turnover measures how fast the company turns over its inventory within a year. Comet Holding AG's Inventory Turnover for the six months ended in Dec. 2025 was 1.50.

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. Comet Holding AG's Inventory-to-Revenue for the six months ended in Dec. 2025 was 0.42.


Comet Holding AG  (XSWX:COTN) 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.

Comet Holding AG's Inventory Turnover for the six months ended in Dec. 2025 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.

Comet Holding AG's Inventory to Revenue for the six months ended in Dec. 2025 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.


Comet Holding AG Days Inventory Related Terms


Comet Holding AG Days Inventory Historical Data

* Premium members only.

The historical data trend for Comet Holding AG'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.

Comet Holding AG Days Inventory Chart

Comet Holding AG Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Inventory
Get a 7-Day Free Trial Premium Member Only Premium Member Only 121.36 124.60 175.79 149.21 125.09

Comet Holding AG Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 186.90 169.89 137.39 135.55 122.06

XSWX:COTN vs COHR, KEYS, GRMN: Days Inventory Comparison

For the Scientific & Technical Instruments subindustry, Comet Holding AG'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.


Comet Holding AG Days Inventory vs Hardware Industry

For the Hardware industry and Technology sector, Comet Holding AG's Days Inventory distribution charts can be found below:

* The bar in red indicates where Comet Holding AG's Days Inventory falls into.


XSWX:COTN
82GF Score
Comet Holding AG XSWX:COTN
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Comet Holding AG Days Inventory Calculation

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

Comet Holding AG's Days Inventory for the fiscal year that ended in Dec. 2025 is calculated as

Days Inventory (A: Dec. 2025 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (A: Dec. 2024 ) + Total Inventories (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( (104.748 + 89.481) / 2 ) / 283.367*365
=97.1145 / 283.367*365
=125.09

Comet Holding AG's Days Inventory for the quarter that ended in Dec. 2025 is calculated as:

Days Inventory (Q: Dec. 2025 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (Q: Jun. 2025 ) + Total Inventories (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (102.733 + 89.481) / 2 ) / 143.698*365 / 2
=96.107 / 143.698*365 / 2
=122.06

* 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 122.06 mean?
Comet Holding AG (XSWX:COTN) has a Days Inventory of 122.06 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Comet Holding AG and its competitors. This is 11% below median its historical median of 136.56. Over the past decade, Comet Holding AG's Days Inventory has ranged from 121.36 to 175.79. According to the industry distribution chart, Comet Holding AG ranks #1598 out of 2415 companies in the Hardware industry, placing it in the top 66.2%.
Is Comet Holding AG's Days Inventory too high?
Comet Holding AG's current Days Inventory of 122.06 is 11% below median its 10-year median of 136.56. Over the past 10 years, this metric has ranged from a low of 121.36 to a high of 175.79. The Hardware industry median Days Inventory is 94.30. Comet Holding AG's value of 122.06 is 29.4% above this industry median. Based on the distribution chart, Comet Holding AG ranks #1598 out of 2415 companies in the Hardware industry, which is below the industry midpoint. Overall, Comet Holding AG has a GF Score™ of 82/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Comet Holding AG's Days Inventory compare to COHR and KEYS?
According to the Hardware industry distribution chart, Comet Holding AG ranks #1598 out of 2415 companies for Days Inventory. This places Comet Holding AG in the lower half of its industry. The industry median Days Inventory is 94.30. Comet Holding AG's value of 122.06 is 29.4% above this benchmark. Historically, Comet Holding AG's own Days Inventory has ranged from 121.36 to 175.79 over the past decade. While the company's 10-year median is 136.56 vs. the industry median of 94.30, Comet Holding AG 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 Hardware company?
The median Days Inventory among Hardware companies is 94.30, based on 2,415 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. Comet Holding AG's current Days Inventory of 122.06 is 29.4% 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 Comet Holding AG and its competitors. For the Hardware industry, the median Days Inventory is 94.30 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Comet Holding AG's current Days Inventory is 122.06, which is 11% below median its own 10-year median of 136.56. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Comet Holding AG stock overvalued right now?
Based on GuruFocus' analysis, Comet Holding AG (XSWX:COTN) is currently considered Modestly Overvalued. The stock's GF Value™ is CHF263.24, compared to a current price of CHF326.40 — trading 24% above its estimated fair value. The current Days Inventory is 122.06, which is 11% below median its 10-year median of 136.56 and 29.4% above the Hardware industry median of 94.30. Comet Holding AG's overall GF Score™ is 82/100 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 Comet Holding AG (XSWX:COTN), the current Days Inventory is 122.06 as of Dec. 2025. 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 Comet Holding AG (XSWX:COTN) Overvalued in 2026?

Based on GuruFocus' analysis, Comet Holding AG stock appears to be overvalued. The current stock price of CHF326.40 is trading 24% above its estimated GF Value™ of CHF263.24. GuruFocus considers Comet Holding AG to be Modestly Overvalued.

Key valuation signals for XSWX:COTN:

  • Days Inventory: 122.06 (11% below median its 10-year median of 136.56)
  • GF Value™: CHF263.24 vs. price of CHF326.40 (24% above fair value)
  • GF Score™: 82/100 with 5 warning signs
  • Industry Position: 29.4% above the Hardware median (#1598 of 2415)

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


Comet Holding AG Business Description

Other Exchanges COTNz:UK0ROQ:UKEZP1:Germany
Address Herrengasse 10, Postfach 141, Flamatt, CHE, 3175
Comet Holding AG is a vendor of X-ray, radio frequency (RF) power, and e-beam technology. It markets its systems and services under the Comet, Yxlon, and ebeam brands. Yxlon x-ray systems for non-destructive testing are supplied to end customers in the automotive, aerospace, electronics, and energy sectors. Under the Comet brand, the group builds components and modules such as x-ray sources, vacuum capacitors, RF generators, and impedance matching networks, marketed to manufacturers in the automotive, aerospace, semiconductor, and solar industries, as well as the security sector. The Group has three operating divisions: Plasma Control Technologies (PCT), X-Ray Systems (IXS), and Industrial X-Ray Modules (IXM).
82GF Score

Get the complete analysis for XSWX:COTN

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

CHF326.40
Price
CHF263.24
GF Value