Atlas Consolidated Mining & Development (PHS:AT) Days Payable: 58.96 (As of Mar. 2026) — 24% Above 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 Payable?

Atlas Consolidated Mining & Development PHS:AT +3.47% 47 Days Payable is 58.96 as of Mar. 2026, which is 24% above its 10-year median of 47.42. 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 1,064 Metals & Mining companies, Atlas Consolidated Mining & Development ranks worse than 62.59% on this metric.

Atlas Consolidated Mining & Development's average Accounts Payable for the three months ended in Mar. 2026 was ₱2,156 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 Payable for the three months ended in Mar. 2026 was 58.96.

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

PHS:AT' s Days Payable Range Over the Past 10 Years
Min: 29.19   Med: 47.42   Max: 98.16
Current: 72.16

During the past 13 years, Atlas Consolidated Mining & Development's highest Days Payable was 98.16. The lowest was 29.19. And the median was 47.42.

PHS:AT's Days Payable is ranked worse than
62.59% of 1064 companies
in the Metals & Mining industry
Industry Median: 127.62 vs PHS:AT: 72.16

Atlas Consolidated Mining & Development's Days Payable declined from Mar. 2025 (72.06) to Mar. 2026 (58.96). It may suggest that Atlas Consolidated Mining & Development accelerated paying its suppliers.


Atlas Consolidated Mining & Development Days Payable Related Terms


Atlas Consolidated Mining & Development Days Payable Historical Data

* Premium members only.

The historical data trend for Atlas Consolidated Mining & Development's Days Payable 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 Payable Chart

Atlas Consolidated Mining & Development Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 36.75 38.81 55.36 58.01 59.37

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 Payable 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 72.06 81.08 74.66 67.53 58.96

PHS:AT vs SCCO, FCX: Days Payable Comparison

For the Copper subindustry, Atlas Consolidated Mining & Development's Days Payable, along with its competitors' market caps and Days Payable 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 Payable vs Metals & Mining Industry

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

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


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

Days Payable indicates the number of days that the account payable relative to cost of goods sold the company has. An increase of Days Payable may suggest that the company delays paying its suppliers.

Atlas Consolidated Mining & Development's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as

Days Payable (A: Dec. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Dec. 2024 ) + Accounts Payable (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( (3016.013 + 1881.054) / 2 ) / 15053.195*365
=2448.5335 / 15053.195*365
=59.37

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

Days Payable (Q: Mar. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Dec. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (1881.054 + 2430.773) / 2 ) / 3336.576*365 / 4
=2155.9135 / 3336.576*365 / 4
=58.96

* 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 Payable →
What does a Days Payable of 58.96 mean?
Atlas Consolidated Mining & Development (PHS:AT) has a Days Payable of 58.96 as of Mar. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Atlas Consolidated Mining & Development and its competitors. This is 24% above median its historical median of 47.42. Over the past decade, Atlas Consolidated Mining & Development's Days Payable has ranged from 29.19 to 98.16. According to the industry distribution chart, Atlas Consolidated Mining & Development ranks #666 out of 1064 companies in the Metals & Mining industry, placing it in the top 62.6%.
Is Atlas Consolidated Mining & Development's Days Payable too high?
Atlas Consolidated Mining & Development's current Days Payable of 58.96 is 24% above median its 10-year median of 47.42. Over the past 10 years, this metric has ranged from a low of 29.19 to a high of 98.16. The Metals & Mining industry median Days Payable is 127.62. Atlas Consolidated Mining & Development's value of 58.96 is 53.8% below this industry median. Based on the distribution chart, Atlas Consolidated Mining & Development ranks #666 out of 1064 companies in the Metals & Mining industry, which is below the industry midpoint. 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 Payable compare to SCCO and FCX?
According to the Metals & Mining industry distribution chart, Atlas Consolidated Mining & Development ranks #666 out of 1064 companies for Days Payable. This places Atlas Consolidated Mining & Development in the lower half of its industry. The industry median Days Payable is 127.62. Atlas Consolidated Mining & Development's value of 58.96 is 53.8% below this benchmark. Historically, Atlas Consolidated Mining & Development's own Days Payable has ranged from 29.19 to 98.16 over the past decade. While the company's 10-year median is 47.42 vs. the industry median of 127.62, 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 Payable for a Metals & Mining company?
The median Days Payable among Metals & Mining companies is 127.62, based on 1,064 companies in the industry. Companies in the top quartile (top 25%) have a Days Payable significantly above this median, while those in the bottom quartile fall well below. However, Days Payable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Atlas Consolidated Mining & Development's current Days Payable of 58.96 is 53.8% 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 Payable mean?
A high Days Payable can signal that a stock is expensive relative to its fundamentals. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Atlas Consolidated Mining & Development and its competitors. For the Metals & Mining industry, the median Days Payable is 127.62 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Atlas Consolidated Mining & Development's current Days Payable is 58.96, which is 24% above median its own 10-year median of 47.42. 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 Payable is 58.96, which is 24% above median its 10-year median of 47.42 and 53.8% below the Metals & Mining industry median of 127.62. 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 Payable calculated?
Days Payable is calculated from a company's financial statements. For Atlas Consolidated Mining & Development (PHS:AT), the current Days Payable is 58.96 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 Payable: 58.96 (24% above median its 10-year median of 47.42)
  • GF Value™: ₱4.06 vs. price of ₱7.45 (83.5% above fair value)
  • GF Score™: 47/100 with 5 warning signs
  • Industry Position: 53.8% below the Metals & Mining median (#666 of 1064)

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

₱7.45
Price
₱4.06
GF Value