Pal Holdings (PHS:PAL) Days Inventory: 14.28 (As of Mar. 2026) — 22% Above Median


PHS:PAL Pal Holdings Inc PHS:PAL
51 GF Score
Price ₱2.70
GF Value ₱2.75
Valuation Fairly Valued
! 4 Warning Signs
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What is Pal Holdings Days Inventory?

Pal Holdings PHS:PAL -0.37% 51 Days Inventory is 14.28 as of Mar. 2026, which is 22% above its 10-year median of 11.71. GuruFocus rates PHS:PAL with a GF Score™ of 51/100 and a GF Value™ of ₱2.75 (Fairly Valued). The stock has 4 warning signs investors should review. Among 798 Transportation companies, Pal Holdings ranks worse than 54.39% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Pal Holdings's Average Total Inventories for the three months ended in Mar. 2026 was ₱6,978 Mil. Pal Holdings's Cost of Goods Sold for the three months ended in Mar. 2026 was ₱44,606 Mil. Hence, Pal Holdings's Days Inventory for the three months ended in Mar. 2026 was 14.28.

The historical rank and industry rank for Pal Holdings's Days Inventory or its related term are showing as below:

PHS:PAL' s Days Inventory Range Over the Past 10 Years
Min: 9.27   Med: 11.71   Max: 21.98
Current: 13.57

During the past 13 years, Pal Holdings's highest Days Inventory was 21.98. The lowest was 9.27. And the median was 11.71.

PHS:PAL's Days Inventory is ranked worse than
54.39% of 798 companies
in the Transportation industry
Industry Median: 12.35 vs PHS:PAL: 13.57

Pal Holdings's Days Inventory increased from Mar. 2025 (12.83) to Mar. 2026 (14.28). It might indicate that Pal Holdings's sales slowed down.

Inventory Turnover measures how fast the company turns over its inventory within a year. Pal Holdings's Inventory Turnover for the three months ended in Mar. 2026 was 6.39.

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. Pal Holdings's Inventory-to-Revenue for the three months ended in Mar. 2026 was 0.13.


Pal Holdings  (PHS:PAL) 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.

Pal Holdings'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.

Pal Holdings'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.


Pal Holdings Days Inventory Related Terms


Pal Holdings Days Inventory Historical Data

* Premium members only.

The historical data trend for Pal Holdings'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.

Pal Holdings Days Inventory Chart

Pal Holdings 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 21.98 10.58 11.00 12.75 14.07

Pal Holdings 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 12.83 12.53 13.82 13.19 14.28

PHS:PAL vs DAL, UAL, LUV: Days Inventory Comparison

For the Airlines subindustry, Pal Holdings'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.


Pal Holdings Days Inventory vs Transportation Industry

For the Transportation industry and Industrials sector, Pal Holdings's Days Inventory distribution charts can be found below:

* The bar in red indicates where Pal Holdings's Days Inventory falls into.


PHS:PAL
51GF Score
Pal Holdings Inc PHS:PAL
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
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Pal Holdings Days Inventory Calculation

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

Pal Holdings'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
=( (5951.263 + 6648.474) / 2 ) / 163455.03*365
=6299.8685 / 163455.03*365
=14.07

Pal Holdings'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
=( (6648.474 + 7307.89) / 2 ) / 44606.486*365 / 4
=6978.182 / 44606.486*365 / 4
=14.28

* 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 14.28 mean?
Pal Holdings (PHS:PAL) has a Days Inventory of 14.28 as of Mar. 2026. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Pal Holdings and its competitors. This is 22% above median its historical median of 11.71. Over the past decade, Pal Holdings' Days Inventory has ranged from 9.27 to 21.98. According to the industry distribution chart, Pal Holdings ranks #434 out of 798 companies in the Transportation industry, placing it in the top 54.4%.
Is Pal Holdings' Days Inventory too high?
Pal Holdings' current Days Inventory of 14.28 is 22% above median its 10-year median of 11.71. Over the past 10 years, this metric has ranged from a low of 9.27 to a high of 21.98. The Transportation industry median Days Inventory is 12.35. Pal Holdings' value of 14.28 is 15.6% above this industry median. Based on the distribution chart, Pal Holdings ranks #434 out of 798 companies in the Transportation industry, which is below the industry midpoint. Overall, Pal Holdings has a GF Score™ of 51/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Pal Holdings' Days Inventory compare to DAL and UAL?
According to the Transportation industry distribution chart, Pal Holdings ranks #434 out of 798 companies for Days Inventory. This places Pal Holdings in the lower half of its industry. The industry median Days Inventory is 12.35. Pal Holdings' value of 14.28 is 15.6% above this benchmark. Historically, Pal Holdings' own Days Inventory has ranged from 9.27 to 21.98 over the past decade. While the company's 10-year median is 11.71 vs. the industry median of 12.35, Pal Holdings 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 12.35, 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. Pal Holdings's current Days Inventory of 14.28 is 15.6% 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 Pal Holdings and its competitors. For the Transportation industry, the median Days Inventory is 12.35 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Pal Holdings's current Days Inventory is 14.28, which is 22% above median its own 10-year median of 11.71. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pal Holdings stock overvalued right now?
Based on GuruFocus' analysis, Pal Holdings (PHS:PAL) is currently considered Fairly Valued. The stock's GF Value™ is ₱2.75, compared to a current price of ₱2.70 — trading 1.8% below its estimated fair value. The current Days Inventory is 14.28, which is 22% above median its 10-year median of 11.71 and 15.6% above the Transportation industry median of 12.35. Pal Holdings' overall GF Score™ is 51/100 with 4 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 Pal Holdings (PHS:PAL), the current Days Inventory is 14.28 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 Pal Holdings (PHS:PAL) Overvalued in 2026?

Based on GuruFocus' analysis, Pal Holdings stock appears to be undervalued. The current stock price of ₱2.70 is trading 1.8% below its estimated GF Value™ of ₱2.75. GuruFocus considers Pal Holdings to be Fairly Valued.

Key valuation signals for PHS:PAL:

  • Days Inventory: 14.28 (22% above median its 10-year median of 11.71)
  • GF Value™: ₱2.75 vs. price of ₱2.70 (1.8% below fair value)
  • GF Score™: 51/100 with 4 warning signs
  • Industry Position: 15.6% above the Transportation median (#434 of 798)

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


Pal Holdings Business Description

Address Andrews Avenue, Philippine Airlines, PAL Gate 5, Lucio K. Tan Junior Center, Pasay City, PHL, 1300
Pal Holdings Inc through its subsidiaries, is engaged in air transport of passengers and cargo within the Philippines and between the Philippines and several international destinations. Its revenues are mainly derived from rendering transportation services, and all sales are made to external customers.
51GF Score

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

₱2.70
Price
₱2.75
GF Value