Atlas Consolidated Mining & Development (PHS:AT) Days Inventory: 27.35 (As of Mar. 2026) — 33% Below Median


PHS:AT Atlas Consolidated Mining & Development Corp PHS:AT
47 GF Score
Price ₱7.45
GF Value ₱4.06
Valuation Significantly Overvalued
! 5 Warning Signs
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What is Atlas Consolidated Mining & Development Days Inventory?

Atlas Consolidated Mining & Development PHS:AT +3.47% 47 Days Inventory is 27.35 as of Mar. 2026, which is 33% below its 10-year median of 40.75. GuruFocus rates PHS:AT with a GF Score™ of 47/100 and a GF Value™ of ₱4.06 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 681 Metals & Mining companies, Atlas Consolidated Mining & Development ranks better than 90.6% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Atlas Consolidated Mining & Development's Average Total Inventories for the three months ended in Mar. 2026 was ₱1,000 Mil. Atlas Consolidated Mining & Development's Cost of Goods Sold for the three months ended in Mar. 2026 was ₱3,337 Mil. Hence, Atlas Consolidated Mining & Development's Days Inventory for the three months ended in Mar. 2026 was 27.35.

The historical rank and industry rank for Atlas Consolidated Mining & Development's Days Inventory or its related term are showing as below:

PHS:AT' s Days Inventory Range Over the Past 10 Years
Min: 21.88   Med: 40.75   Max: 80.28
Current: 25.6

During the past 13 years, Atlas Consolidated Mining & Development's highest Days Inventory was 80.28. The lowest was 21.88. And the median was 40.75.

PHS:AT's Days Inventory is ranked better than
90.6% of 681 companies
in the Metals & Mining industry
Industry Median: 85.61 vs PHS:AT: 25.60

Atlas Consolidated Mining & Development's Days Inventory increased from Mar. 2025 (21.34) to Mar. 2026 (27.35). It might indicate that Atlas Consolidated Mining & Development's sales slowed down.

Inventory Turnover measures how fast the company turns over its inventory within a year. Atlas Consolidated Mining & Development's Inventory Turnover for the three months ended in Mar. 2026 was 3.34.

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. Atlas Consolidated Mining & Development's Inventory-to-Revenue for the three months ended in Mar. 2026 was 0.21.


Atlas Consolidated Mining & Development  (PHS:AT) 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.

Atlas Consolidated Mining & Development's Inventory Turnover for the three months ended in Mar. 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.

Atlas Consolidated Mining & Development's Inventory to Revenue for the three months ended in Mar. 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.


Atlas Consolidated Mining & Development Days Inventory Related Terms


Atlas Consolidated Mining & Development Days Inventory Historical Data

* Premium members only.

The historical data trend for Atlas Consolidated Mining & Development'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.

Atlas Consolidated Mining & Development Days Inventory Chart

Atlas Consolidated Mining & Development 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 42.77 31.03 24.33 21.88 24.79

Atlas Consolidated Mining & Development Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 21.34 23.10 25.25 28.52 27.35

PHS:AT vs SCCO, FCX: Days Inventory Comparison

For the Copper subindustry, Atlas Consolidated Mining & Development'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.


Atlas Consolidated Mining & Development Days Inventory vs Metals & Mining Industry

For the Metals & Mining industry and Basic Materials sector, Atlas Consolidated Mining & Development's Days Inventory distribution charts can be found below:

* The bar in red indicates where Atlas Consolidated Mining & Development's Days Inventory falls into.


PHS:AT
47GF Score
Atlas Consolidated Mining & Development Corp PHS:AT
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
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Atlas Consolidated Mining & Development Days Inventory Calculation

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

Atlas Consolidated Mining & Development'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
=( (1053.523 + 991.596) / 2 ) / 15053.195*365
=1022.5595 / 15053.195*365
=24.79

Atlas Consolidated Mining & Development's Days Inventory for the quarter that ended in Mar. 2026 is calculated as:

Days Inventory (Q: Mar. 2026 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (Q: Dec. 2025 ) + Total Inventories (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (991.596 + 1008.165) / 2 ) / 3336.576*365 / 4
=999.8805 / 3336.576*365 / 4
=27.35

* 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 27.35 mean?
Atlas Consolidated Mining & Development (PHS:AT) has a Days Inventory of 27.35 as of Mar. 2026. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Atlas Consolidated Mining & Development and its competitors. This is 33% below median its historical median of 40.75. Over the past decade, Atlas Consolidated Mining & Development's Days Inventory has ranged from 21.88 to 80.28. According to the industry distribution chart, Atlas Consolidated Mining & Development ranks #64 out of 681 companies in the Metals & Mining industry, placing it in the top 9.4%.
Is Atlas Consolidated Mining & Development's Days Inventory too high?
Atlas Consolidated Mining & Development's current Days Inventory of 27.35 is 33% below median its 10-year median of 40.75. Over the past 10 years, this metric has ranged from a low of 21.88 to a high of 80.28. The Metals & Mining industry median Days Inventory is 85.61. Atlas Consolidated Mining & Development's value of 27.35 is 68.1% below this industry median. Based on the distribution chart, Atlas Consolidated Mining & Development ranks #64 out of 681 companies in the Metals & Mining industry, which is in the top quartile — a strong position relative to peers. Overall, Atlas Consolidated Mining & Development has a GF Score™ of 47/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Atlas Consolidated Mining & Development's Days Inventory compare to SCCO and FCX?
According to the Metals & Mining industry distribution chart, Atlas Consolidated Mining & Development ranks #64 out of 681 companies for Days Inventory. This places Atlas Consolidated Mining & Development in the top 9% of its industry — outperforming the majority of peers. The industry median Days Inventory is 85.61. Atlas Consolidated Mining & Development's value of 27.35 is 68.1% below this benchmark. Historically, Atlas Consolidated Mining & Development's own Days Inventory has ranged from 21.88 to 80.28 over the past decade. While the company's 10-year median is 40.75 vs. the industry median of 85.61, Atlas Consolidated Mining & Development has consistently been below 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 Metals & Mining company?
The median Days Inventory among Metals & Mining companies is 85.61, based on 681 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. Atlas Consolidated Mining & Development's current Days Inventory of 27.35 is 68.1% below 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 Atlas Consolidated Mining & Development and its competitors. For the Metals & Mining industry, the median Days Inventory is 85.61 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Atlas Consolidated Mining & Development's current Days Inventory is 27.35, which is 33% below median its own 10-year median of 40.75. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Atlas Consolidated Mining & Development stock overvalued right now?
Based on GuruFocus' analysis, Atlas Consolidated Mining & Development (PHS:AT) is currently considered Significantly Overvalued. The stock's GF Value™ is ₱4.06, compared to a current price of ₱7.45 — trading 83.5% above its estimated fair value. The current Days Inventory is 27.35, which is 33% below median its 10-year median of 40.75 and 68.1% below the Metals & Mining industry median of 85.61. Atlas Consolidated Mining & Development's overall GF Score™ is 47/100 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 Atlas Consolidated Mining & Development (PHS:AT), the current Days Inventory is 27.35 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 Atlas Consolidated Mining & Development (PHS:AT) Overvalued in 2026?

Based on GuruFocus' analysis, Atlas Consolidated Mining & Development stock appears to be overvalued. The current stock price of ₱7.45 is trading 83.5% above its estimated GF Value™ of ₱4.06. GuruFocus considers Atlas Consolidated Mining & Development to be Significantly Overvalued.

Key valuation signals for PHS:AT:

  • Days Inventory: 27.35 (33% below median its 10-year median of 40.75)
  • GF Value™: ₱4.06 vs. price of ₱7.45 (83.5% above fair value)
  • GF Score™: 47/100 with 5 warning signs
  • Industry Position: 68.1% below the Metals & Mining median (#64 of 681)

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


Atlas Consolidated Mining & Development Business Description

Address Palm Coast Avenue Corner Pacific Drive, 5th Floor, Five E-Com Center, 503, Pacific tower, Mall of Asia Complex, Metro Manila, Pasay, RIZ, PHL, 1300
Atlas Consolidated Mining & Development Corp is engaged in metallic mineral mining and exploration and produces copper concentrate, magnetite iron ore concentrate, and others. The company operates in two segments: Mining and Non-Mining. Its mining segment is engaged in exploration and mining operations, and the non-mining segment is engaged in services, bulk water supply, or acts as a holding company. The company is also engaged in the development and commercial production of other marketable by-products such as pyrite, magnetite, and molybdenum.
47GF Score

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

₱7.45
Price
₱4.06
GF Value