Cebu AirPHS:CEB -1.98%85 Days Inventory is 15.21 as of Mar. 2026, which is 8% above its 10-year median of 14.09. GuruFocus rates PHS:CEB with a GF Score™ of 85/100 and a GF Value™ of ₱48.77 (Possible Value Trap). The stock has 7 warning signs investors should review. Among 798 Transportation companies, Cebu Air ranks worse than 62.03% on this metric.
Days Inventory is also known as Days Sales of Inventory (DSI). Cebu Air's Average Total Inventories for the
three
months ended in Mar. 2026 was ₱4,719 Mil. Cebu Air's Cost of Goods Sold for the
three
months ended in Mar. 2026 was ₱28,311 Mil.
Hence, Cebu Air's Days Inventory for the
three
months ended in Mar. 2026 was 15.21.
The historical rank and industry rank for Cebu Air's Days Inventory or its related term are showing as below:
PHS:CEB'
s Days Inventory Range Over the Past 10 Years
Min: 8.49 Med: 14.09 Max: 18.87
Current: 16.93
During the past 13 years, Cebu Air's highest Days Inventory was 18.87. The lowest was 8.49. And the median was 14.09.
PHS:CEB's Days Inventory is ranked worse than 62.03% of 798
companies
in the Transportation industry
Industry Median: 12.455
vs PHS:CEB: 16.93
Cebu Air's Days Inventory
declined
from Mar. 2025 (15.91) to Mar. 2026 (15.21).
Inventory Turnover measures how fast the company turns over its inventory within a year.
Cebu Air's Inventory Turnover for the
three
months ended in Mar. 2026 was 6.00.
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.
Cebu Air's Inventory-to-Revenue for the
three
months ended in Mar. 2026 was 0.14.
Cebu Air (PHS:CEB) 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.
Cebu Air'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.
Cebu Air'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.
Cebu Air Days Inventory Related Terms
Cebu Air Days Inventory Historical Data
* Premium members only.
The historical data trend for Cebu Air'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.
PHS:CEB vs DAL, UAL, LUV: Days Inventory Comparison
For the Airlines subindustry, Cebu Air'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.
Cebu Air Days Inventory vs Transportation Industry
For the Transportation industry and Industrials sector, Cebu Air's Days Inventory distribution charts can be found below:
* The bar in red indicates where Cebu Air's Days Inventory falls into.
* 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.
Cebu Air (PHS:CEB) has a Days Inventory of 15.21 as of Mar. 2026. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Cebu Air and its competitors. This is near median its historical median of 14.09. Over the past decade, Cebu Air's Days Inventory has ranged from 8.49 to 18.87. According to the industry distribution chart, Cebu Air ranks #495 out of 798 companies in the Transportation industry, placing it in the top 62%.
Is Cebu Air's Days Inventory too high?
Cebu Air's current Days Inventory of 15.21 is near median its 10-year median of 14.09. Over the past 10 years, this metric has ranged from a low of 8.49 to a high of 18.87. The Transportation industry median Days Inventory is 12.46. Cebu Air's value of 15.21 is 22.1% above this industry median. Based on the distribution chart, Cebu Air ranks #495 out of 798 companies in the Transportation industry, which is below the industry midpoint. Overall, Cebu Air has a GF Score™ of 85/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Cebu Air's Days Inventory compare to DAL and UAL?
According to the Transportation industry distribution chart, Cebu Air ranks #495 out of 798 companies for Days Inventory. This places Cebu Air in the lower half of its industry. The industry median Days Inventory is 12.46. Cebu Air's value of 15.21 is 22.1% above this benchmark. Historically, Cebu Air's own Days Inventory has ranged from 8.49 to 18.87 over the past decade. While the company's 10-year median is 14.09 vs. the industry median of 12.46, Cebu Air 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 Transportation company?
The median Days Inventory among Transportation companies is 12.46, based on 798 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. Cebu Air's current Days Inventory of 15.21 is 22.1% 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 Cebu Air and its competitors. For the Transportation industry, the median Days Inventory is 12.46 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cebu Air's current Days Inventory is 15.21, which is near median its own 10-year median of 14.09. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cebu Air stock overvalued right now?
Based on GuruFocus' analysis, Cebu Air (PHS:CEB) is currently considered Possible Value Trap. The stock's GF Value™ is ₱48.77, compared to a current price of ₱29.75 — trading 39% below its estimated fair value. The current Days Inventory is 15.21, which is near median its 10-year median of 14.09 and 22.1% above the Transportation industry median of 12.46. Cebu Air's overall GF Score™ is 85/100 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 Cebu Air (PHS:CEB), the current Days Inventory is 15.21 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 Cebu Air (PHS:CEB) Overvalued in 2026?
Based on GuruFocus' analysis, Cebu Air stock appears to be undervalued.
The current stock price of ₱29.75 is trading 39% below its estimated GF Value™ of ₱48.77.
GuruFocus considers Cebu Air to be Possible Value Trap.
Key valuation signals for PHS:CEB:
Days Inventory: 15.21 (near median its 10-year median of 14.09)
GF Value™: ₱48.77 vs. price of ₱29.75 (39% below fair value)
Industry Position: 22.1% above the Transportation median (#495 of 798)
No single metric tells the full story. See the PHS:CEB stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Cebu Air Inc is a carrier in the Philippine air transportation industry. It has two reportable operating segments, has three reportable operating segments, which is the airline business (Parent Company, CEBGO and AirSWIFT), line, light and base maintenance business (A-Plus) and ground handling business (1Aviation). The revenue of the company was mainly derived from rendering transportation services, line, light and base maintenance services and ground handling services.
85GF Score
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