Cebu AirPHS:CEB -1.98%85 Days Payable is 16.09 as of Mar. 2026, which is 55% below its 10-year median of 35.97. GuruFocus rates PHS:CEB with a GF Score™ of 85/100 and a GF Value™ of ₱48.74 (Possible Value Trap). The stock has 7 warning signs investors should review. Among 972 Transportation companies, Cebu Air ranks worse than 79.53% on this metric.
Cebu Air's average Accounts Payable for the
three
months ended in Mar. 2026 was ₱4,993 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 Payable for the
three
months ended in Mar. 2026 was 16.09.
The historical rank and industry rank for Cebu Air's Days Payable or its related term are showing as below:
PHS:CEB'
s Days Payable Range Over the Past 10 Years
Min: 20.58 Med: 35.97 Max: 47.9
Current: 20.58
During the past 13 years, Cebu Air's highest Days Payable was 47.90. The lowest was 20.58. And the median was 35.97.
PHS:CEB's Days Payable is ranked worse than 79.53% of 972
companies
in the Transportation industry
Industry Median: 38.845
vs PHS:CEB: 20.58
Cebu Air's Days Payable
declined
from Mar. 2025 (26.50) to Mar. 2026 (16.09).
It may suggest that Cebu Airaccelerated paying its suppliers.
Cebu Air Days Payable Related Terms
Cebu Air Days Payable Historical Data
* Premium members only.
The historical data trend for Cebu Air'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.
For the Airlines subindustry, Cebu Air'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.
Cebu Air Days Payable vs Transportation Industry
For the Transportation industry and Industrials sector, Cebu Air's Days Payable distribution charts can be found below:
* The bar in red indicates where Cebu Air's Days Payable falls into.
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.
Cebu Air's Days Payable for the fiscal year that ended in Dec. 2025 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.
Cebu Air (PHS:CEB) has a Days Payable of 16.09 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 Cebu Air and its competitors. This is 55% below median its historical median of 35.97. Over the past decade, Cebu Air's Days Payable has ranged from 20.58 to 47.90. According to the industry distribution chart, Cebu Air ranks #773 out of 972 companies in the Transportation industry, placing it in the top 79.5%.
Is Cebu Air's Days Payable too high?
Cebu Air's current Days Payable of 16.09 is 55% below median its 10-year median of 35.97. Over the past 10 years, this metric has ranged from a low of 20.58 to a high of 47.90. The Transportation industry median Days Payable is 38.85. Cebu Air's value of 16.09 is 58.6% below this industry median. Based on the distribution chart, Cebu Air ranks #773 out of 972 companies in the Transportation industry, which is in the bottom quartile relative to peers. 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 Payable compare to DAL and UAL?
According to the Transportation industry distribution chart, Cebu Air ranks #773 out of 972 companies for Days Payable. This places Cebu Air in the lower half of its industry. The industry median Days Payable is 38.85. Cebu Air's value of 16.09 is 58.6% below this benchmark. Historically, Cebu Air's own Days Payable has ranged from 20.58 to 47.90 over the past decade. While the company's 10-year median is 35.97 vs. the industry median of 38.85, Cebu Air 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 Transportation company?
The median Days Payable among Transportation companies is 38.85, based on 972 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. Cebu Air's current Days Payable of 16.09 is 58.6% 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 Cebu Air and its competitors. For the Transportation industry, the median Days Payable is 38.85 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cebu Air's current Days Payable is 16.09, which is 55% below median its own 10-year median of 35.97. 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 ₱48.74, compared to a current price of ₱29.75 — trading 39% below its estimated fair value. The current Days Payable is 16.09, which is 55% below median its 10-year median of 35.97 and 58.6% below the Transportation industry median of 38.85. 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 Payable calculated?
Days Payable is calculated from a company's financial statements. For Cebu Air (PHS:CEB), the current Days Payable is 16.09 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 ₱48.74.
GuruFocus considers Cebu Air to be Possible Value Trap.
Key valuation signals for PHS:CEB:
Days Payable: 16.09 (55% below median its 10-year median of 35.97)
GF Value™: ₱48.74 vs. price of ₱29.75 (39% below fair value)
Industry Position: 58.6% below the Transportation median (#773 of 972)
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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