City & Land Developers (PHS:LAND) Days Payable: 337.59 (As of Mar. 2026) — 48% Above Median


PHS:LAND City & Land Developers Inc PHS:LAND
57 GF Score
Price ₱0.49
GF Value ₱1.46
Valuation Possible Value Trap
! 5 Warning Signs
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What is City & Land Developers Days Payable?

City & Land Developers PHS:LAND 57 Days Payable is 337.59 as of Mar. 2026, which is 48% above its 10-year median of 227.39. GuruFocus rates PHS:LAND with a GF Score™ of 57/100 and a GF Value™ of ₱1.46 (Possible Value Trap). The stock has 5 warning signs investors should review. Among 1,571 Real Estate companies, City & Land Developers ranks better than 79.95% on this metric.

City & Land Developers's average Accounts Payable for the three months ended in Mar. 2026 was ₱516.5 Mil. City & Land Developers's Cost of Goods Sold for the three months ended in Mar. 2026 was ₱139.6 Mil. Hence, City & Land Developers's Days Payable for the three months ended in Mar. 2026 was 337.59.

The historical rank and industry rank for City & Land Developers's Days Payable or its related term are showing as below:

PHS:LAND' s Days Payable Range Over the Past 10 Years
Min: 112.52   Med: 227.39   Max: 442.92
Current: 310.94

During the past 13 years, City & Land Developers's highest Days Payable was 442.92. The lowest was 112.52. And the median was 227.39.

PHS:LAND's Days Payable is ranked better than
79.95% of 1571 companies
in the Real Estate industry
Industry Median: 94.38 vs PHS:LAND: 310.94

City & Land Developers's Days Payable increased from Mar. 2025 (222.75) to Mar. 2026 (337.59). It may suggest that City & Land Developers delayed paying its suppliers.


City & Land Developers Days Payable Historical Data

* Premium members only.

The historical data trend for City & Land Developers'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.

City & Land Developers Days Payable Chart

City & Land Developers 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 215.15 141.55 279.80 442.92 245.54

City & Land Developers 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 222.75 290.88 253.49 294.92 337.59

City & Land Developers Days Payable Competitor Comparison

For the Real Estate - Diversified subindustry, City & Land Developers'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.


City & Land Developers Days Payable vs Real Estate Industry

For the Real Estate industry and Real Estate sector, City & Land Developers's Days Payable distribution charts can be found below:

* The bar in red indicates where City & Land Developers's Days Payable falls into.


PHS:LAND
57GF Score
City & Land Developers Inc PHS:LAND
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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City & Land Developers 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.

City & Land Developers'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
=( (238.546 + 333.803) / 2 ) / 425.398*365
=286.1745 / 425.398*365
=245.54

City & Land Developers'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
=( (333.803 + 699.106) / 2 ) / 139.598*365 / 4
=516.4545 / 139.598*365 / 4
=337.59

* 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 337.59 mean?
City & Land Developers (PHS:LAND) has a Days Payable of 337.59 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 City & Land Developers and its competitors. This is 48% above median its historical median of 227.39. Over the past decade, City & Land Developers' Days Payable has ranged from 112.52 to 442.92. According to the industry distribution chart, City & Land Developers ranks #315 out of 1571 companies in the Real Estate industry, placing it in the top 20.1%.
Is City & Land Developers' Days Payable too high?
City & Land Developers' current Days Payable of 337.59 is 48% above median its 10-year median of 227.39. Over the past 10 years, this metric has ranged from a low of 112.52 to a high of 442.92. The Real Estate industry median Days Payable is 94.38. City & Land Developers' value of 337.59 is 257.7% above this industry median. Based on the distribution chart, City & Land Developers ranks #315 out of 1571 companies in the Real Estate industry, which is in the top quartile — a strong position relative to peers. Overall, City & Land Developers has a GF Score™ of 57/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does City & Land Developers' Days Payable compare to competitors?
According to the Real Estate industry distribution chart, City & Land Developers ranks #315 out of 1571 companies for Days Payable. This places City & Land Developers in the top 20% of its industry — outperforming the majority of peers. The industry median Days Payable is 94.38. City & Land Developers' value of 337.59 is 257.7% above this benchmark. Historically, City & Land Developers' own Days Payable has ranged from 112.52 to 442.92 over the past decade. While the company's 10-year median is 227.39 vs. the industry median of 94.38, City & Land Developers 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 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. City & Land Developers's current Days Payable of 337.59 is 257.7% 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 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 City & Land Developers 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. City & Land Developers's current Days Payable is 337.59, which is 48% above median its own 10-year median of 227.39. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is City & Land Developers stock overvalued right now?
Based on GuruFocus' analysis, City & Land Developers (PHS:LAND) is currently considered Possible Value Trap. The stock's GF Value™ is ₱1.46, compared to a current price of ₱0.49 — trading 66.8% below its estimated fair value. The current Days Payable is 337.59, which is 48% above median its 10-year median of 227.39 and 257.7% above the Real Estate industry median of 94.38. City & Land Developers' overall GF Score™ is 57/100 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 City & Land Developers (PHS:LAND), the current Days Payable is 337.59 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 City & Land Developers (PHS:LAND) Overvalued in 2026?

Based on GuruFocus' analysis, City & Land Developers stock appears to be undervalued. The current stock price of ₱0.49 is trading 66.8% below its estimated GF Value™ of ₱1.46. GuruFocus considers City & Land Developers to be Possible Value Trap.

Key valuation signals for PHS:LAND:

  • Days Payable: 337.59 (48% above median its 10-year median of 227.39)
  • GF Value™: ₱1.46 vs. price of ₱0.49 (66.8% below fair value)
  • GF Score™: 57/100 with 5 warning signs
  • Industry Position: 257.7% above the Real Estate median (#315 of 1571)

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


City & Land Developers Business Description

Address 156 H.V. Dela Costa Street, 3rd Floor, City land Condominium 10 Tower 1, Makati, PHL, 1226
City & Land Developers Inc is engaged in acquiring and developing suitable land sites for residential, office, commercial, institutional, and industrial uses. It also focuses on establishing an effective institutional medium. The completed projects of the company are North Residences, Grand Emerald Tower, Manila Residences Bocobo, and many more. Its reportable segments are the Sale of Real Estate Properties and the Lease of Real Estate Properties. Generating, a majority of its revenue from the sale of real estate properties.
57GF Score

Get the complete analysis for PHS:LAND

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

₱0.49
Price
₱1.46
GF Value