ABS-CBN's Days Sales Outstanding for the
three
months ended in Mar. 2026 was 110.6.
ABS-CBN's Days Inventory for the
three
months ended in Mar. 2026 was 0.39.
ABS-CBN's Days Payable for the
three
months ended in Mar. 2026 was 63.17.
Therefore, ABS-CBN's Cash Conversion Cycle (CCC) for the
three
months ended in Mar. 2026 was 47.82.
Generally, the lower this number is, the better for the company. Although it should be combined with other metrics (such as ROE % and ROA %), it can be especially useful for comparing close competitors, because the company with the lowest CCC is often the one with better management.
Be Aware
CCC is most effective with retail-type companies, which have inventories that are sold to customers. Consulting businesses, software companies and insurance companies are all examples of companies for whom this metric is meaningless.
The CCC is one of several tools that can help you evaluate management, especially if it is calculated for several consecutive time periods and for several competitors. Decreasing or steady CCCs are good, while rising ones should motivate you to dig a bit deeper.
ABS-CBN Cash Conversion Cycle Related Terms
ABS-CBN Cash Conversion Cycle Historical Data
* Premium members only.
The historical data trend for ABS-CBN's Cash Conversion Cycle 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.
PHS:ABS vs NFLX, DIS, WBD: Cash Conversion Cycle Comparison
For the Entertainment subindustry, ABS-CBN's Cash Conversion Cycle, along with its competitors' market caps and Cash Conversion Cycle 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.
ABS-CBN Cash Conversion Cycle vs Media - Diversified Industry
For the Media - Diversified industry and Communication Services sector, ABS-CBN's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where ABS-CBN's Cash Conversion Cycle falls into.
Cash Conversion Cycle (CCC) measures how fast a company can convert cash on hand into even more cash on hand. This metric looks at the amount of time needed to sell inventory, the amount of time needed to collect receivables and the length of time the company is afforded to pay its bills without incurring penalties.
Cash Conversion Cycle is one of several measures of management effectiveness.
ABS-CBN's Cash Conversion Cycle for the fiscal year that 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.
ABS-CBN (PHS:ABS) has a Cash Conversion Cycle of 47.82 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on ABS-CBN and its competitors.
Is ABS-CBN's Cash Conversion Cycle too high?
ABS-CBN's current Cash Conversion Cycle is 47.82. The Media - Diversified industry median Cash Conversion Cycle is 20.33. ABS-CBN's value of 47.82 is 135.2% above this industry median. Overall, ABS-CBN has a GF Score™ of 45/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does ABS-CBN's Cash Conversion Cycle compare to NFLX and DIS?
ABS-CBN's Cash Conversion Cycle of 47.82 can be compared against companies in the Media - Diversified industry. The industry median Cash Conversion Cycle is 20.33. ABS-CBN's value of 47.82 is 135.2% above this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cash Conversion Cycle for a Media - Diversified company?
The median Cash Conversion Cycle among Media - Diversified companies is 20.33, based on 1,011 companies in the industry. Companies in the top quartile (top 25%) have a Cash Conversion Cycle significantly above this median, while those in the bottom quartile fall well below. However, Cash Conversion Cycle should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. ABS-CBN's current Cash Conversion Cycle of 47.82 is 135.2% 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 Cash Conversion Cycle mean?
A high Cash Conversion Cycle can signal that a stock is expensive relative to its fundamentals. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on ABS-CBN and its competitors. For the Media - Diversified industry, the median Cash Conversion Cycle is 20.33 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ABS-CBN's current Cash Conversion Cycle is 47.82. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ABS-CBN stock overvalued right now?
Based on GuruFocus' analysis, ABS-CBN (PHS:ABS) is currently considered Modestly Undervalued. The stock's GF Value™ is ₱3.52, compared to a current price of ₱2.74 — trading 22.2% below its estimated fair value. The current Cash Conversion Cycle is 47.82 and 135.2% above the Media - Diversified industry median of 20.33. ABS-CBN's overall GF Score™ is 45/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cash Conversion Cycle calculated?
Cash Conversion Cycle is calculated from a company's financial statements. For ABS-CBN (PHS:ABS), the current Cash Conversion Cycle is 47.82 as of Mar. 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 ABS-CBN (PHS:ABS) Overvalued in 2026?
Based on GuruFocus' analysis, ABS-CBN stock appears to be undervalued.
The current stock price of ₱2.74 is trading 22.2% below its estimated GF Value™ of ₱3.52.
GuruFocus considers ABS-CBN to be Modestly Undervalued.
Key valuation signals for PHS:ABS:
Cash Conversion Cycle: 47.82
GF Value™: ₱3.52 vs. price of ₱2.74 (22.2% below fair value)
Industry Position: 135.2% above the Media - Diversified median
No single metric tells the full story. See the PHS:ABS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
ABS-CBN Corp is a media and entertainment company. It operates through two segments: Content Production and Distribution and Cable TV & Broadband. The Content Production and Distribution segment, which generates the majority of revenue, includes entertainment, news, international distribution, movies, music, licensing and syndication, cable networks, digital platforms, live events, and talent management, covering content produced and distributed free TV, cable and satellite channels, online streaming and TVOD/SVOD platforms, and international syndication. The Cable TV & Broadband segment provides cable TV and broadband services through SKY Cable Corporation, offering home internet, pay TV, and bundled subscription plans. The company generates majority of its revenue from the Philippines.
45GF Score
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