ATN Holdings (PHS:ATNB) Days Payable: 16.91 (As of Dec. 2025) — 76% Below Median


PHS:ATNB ATN Holdings Inc PHS:ATNB
30 GF Score
Price ₱0.42
GF Value ₱0.58
Valuation Modestly Undervalued
! 3 Warning Signs
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What is ATN Holdings Days Payable?

ATN Holdings PHS:ATNB 30 Days Payable is 16.91 as of Dec. 2025, which is 76% below its 10-year median of 70.41. GuruFocus rates PHS:ATNB with a GF Score™ of 30/100 and a GF Value™ of ₱0.58 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 1,571 Real Estate companies, ATN Holdings ranks worse than 65.95% on this metric.

ATN Holdings's average Accounts Payable for the three months ended in Dec. 2025 was ₱1.34 Mil. ATN Holdings's Cost of Goods Sold for the three months ended in Dec. 2025 was ₱7.22 Mil. Hence, ATN Holdings's Days Payable for the three months ended in Dec. 2025 was 16.91.

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

PHS:ATNB' s Days Payable Range Over the Past 10 Years
Min: 11.67   Med: 70.41   Max: 296.23
Current: 54.85

During the past 13 years, ATN Holdings's highest Days Payable was 296.23. The lowest was 11.67. And the median was 70.41.

PHS:ATNB's Days Payable is ranked worse than
65.95% of 1571 companies
in the Real Estate industry
Industry Median: 94.38 vs PHS:ATNB: 54.85

ATN Holdings's Days Payable declined from Dec. 2024 (60.05) to Dec. 2025 (16.91). It may suggest that ATN Holdings accelerated paying its suppliers.


ATN Holdings Days Payable Historical Data

* Premium members only.

The historical data trend for ATN Holdings'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.

ATN Holdings Days Payable Chart

ATN Holdings Annual Data
Trend Mar16 Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 45.25 23.61 11.67 77.79 80.84

ATN Holdings Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
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 60.05 81.59 62.08 53.57 16.91

PHS:ATNB vs CBRE, BEKE: Days Payable Comparison

For the Real Estate Services subindustry, ATN Holdings'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.


ATN Holdings Days Payable vs Real Estate Industry

For the Real Estate industry and Real Estate sector, ATN Holdings's Days Payable distribution charts can be found below:

* The bar in red indicates where ATN Holdings's Days Payable falls into.


PHS:ATNB
30GF Score
ATN Holdings Inc PHS:ATNB
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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ATN Holdings 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.

ATN Holdings's Days Payable for the fiscal year that ended in Mar. 2025 is calculated as

Days Payable (A: Mar. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Mar. 2024 ) + Accounts Payable (A: Mar. 2025 )) / count ) / Cost of Goods Sold (A: Mar. 2025 )*Days in Period
=( (3.328 + 7.752) / 2 ) / 25.014*365
=5.54 / 25.014*365
=80.84

ATN Holdings's Days Payable for the quarter that ended in Dec. 2025 is calculated as:

Days Payable (Q: Dec. 2025 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Sep. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (1.877 + 0.797) / 2 ) / 7.216*365 / 4
=1.337 / 7.216*365 / 4
=16.91

* 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 16.91 mean?
ATN Holdings (PHS:ATNB) has a Days Payable of 16.91 as of Dec. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on ATN Holdings and its competitors. This is 76% below median its historical median of 70.41. Over the past decade, ATN Holdings' Days Payable has ranged from 11.67 to 296.23. According to the industry distribution chart, ATN Holdings ranks #1036 out of 1571 companies in the Real Estate industry, placing it in the top 65.9%.
Is ATN Holdings' Days Payable too high?
ATN Holdings' current Days Payable of 16.91 is 76% below median its 10-year median of 70.41. Over the past 10 years, this metric has ranged from a low of 11.67 to a high of 296.23. The Real Estate industry median Days Payable is 94.38. ATN Holdings' value of 16.91 is 82.1% below this industry median. Based on the distribution chart, ATN Holdings ranks #1036 out of 1571 companies in the Real Estate industry, which is below the industry midpoint. Overall, ATN Holdings has a GF Score™ of 30/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does ATN Holdings' Days Payable compare to CBRE and BEKE?
According to the Real Estate industry distribution chart, ATN Holdings ranks #1036 out of 1571 companies for Days Payable. This places ATN Holdings in the lower half of its industry. The industry median Days Payable is 94.38. ATN Holdings' value of 16.91 is 82.1% below this benchmark. Historically, ATN Holdings' own Days Payable has ranged from 11.67 to 296.23 over the past decade. While the company's 10-year median is 70.41 vs. the industry median of 94.38, ATN Holdings 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 Real Estate company?
The median Days Payable among Real Estate companies is 94.38, based on 1,571 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. ATN Holdings's current Days Payable of 16.91 is 82.1% 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 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 ATN Holdings and its competitors. For the Real Estate industry, the median Days Payable is 94.38 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ATN Holdings's current Days Payable is 16.91, which is 76% below median its own 10-year median of 70.41. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ATN Holdings stock overvalued right now?
Based on GuruFocus' analysis, ATN Holdings (PHS:ATNB) is currently considered Modestly Undervalued. The stock's GF Value™ is ₱0.58, compared to a current price of ₱0.42 — trading 28.4% below its estimated fair value. The current Days Payable is 16.91, which is 76% below median its 10-year median of 70.41 and 82.1% below the Real Estate industry median of 94.38. ATN Holdings' overall GF Score™ is 30/100 with 3 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 ATN Holdings (PHS:ATNB), the current Days Payable is 16.91 as of Dec. 2025. 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 ATN Holdings (PHS:ATNB) Overvalued in 2026?

Based on GuruFocus' analysis, ATN Holdings stock appears to be undervalued. The current stock price of ₱0.42 is trading 28.4% below its estimated GF Value™ of ₱0.58. GuruFocus considers ATN Holdings to be Modestly Undervalued.

Key valuation signals for PHS:ATNB:

  • Days Payable: 16.91 (76% below median its 10-year median of 70.41)
  • GF Value™: ₱0.58 vs. price of ₱0.42 (28.4% below fair value)
  • GF Score™: 30/100 with 3 warning signs
  • Industry Position: 82.1% below the Real Estate median (#1036 of 1571)

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


ATN Holdings Business Description

Other Exchanges ATN:Philippines
Address 530 Shaw Boulevard, 9th Floor, Summit One Tower Building, Mandaluyong, PHL, 1550
ATN Holdings Inc is a holding company engaged in real estate, land development, energy, and healthcare services. The business activity of the group is operated through Real estate leasing and Aggregates. In addition, it also invests in real properties and stocks. The project portfolio of the group includes projects such as Summit One Tower, Palladian project, Lincoln Plaza, and land for development in Rodriguez, Rizal. Geographically, the company operates in the Philippines and derives principal revenue from the Aggregates segment.
30GF Score

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

₱0.42
Price
₱0.58
GF Value