Petron (PHS:PCOR) Days Payable: 25.02 (As of Mar. 2026) — Near Median


PHS:PCOR Petron Corp PHS:PCOR
90 GF Score
Price ₱2.20
GF Value ₱3.04
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Petron Days Payable?

Petron PHS:PCOR -1.35% 90 Days Payable is 25.02 as of Mar. 2026, which is 9% below its 10-year median of 27.44. GuruFocus rates PHS:PCOR with a GF Score™ of 90/100 and a GF Value™ of ₱3.04 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 849 Oil & Gas companies, Petron ranks worse than 87.04% on this metric.

Petron's average Accounts Payable for the three months ended in Mar. 2026 was ₱64,578 Mil. Petron's Cost of Goods Sold for the three months ended in Mar. 2026 was ₱235,498 Mil. Hence, Petron's Days Payable for the three months ended in Mar. 2026 was 25.02.

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

PHS:PCOR' s Days Payable Range Over the Past 10 Years
Min: 4.81   Med: 27.44   Max: 58.9
Current: 19.65

During the past 13 years, Petron's highest Days Payable was 58.90. The lowest was 4.81. And the median was 27.44.

PHS:PCOR's Days Payable is ranked worse than
87.04% of 849 companies
in the Oil & Gas industry
Industry Median: 57.95 vs PHS:PCOR: 19.65

Petron's Days Payable increased from Mar. 2025 (22.89) to Mar. 2026 (25.02). It may suggest that Petron delayed paying its suppliers.


Petron Days Payable Historical Data

* Premium members only.

The historical data trend for Petron'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.

Petron Days Payable Chart

Petron 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 34.05 15.96 18.49 24.96 29.92

Petron 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 22.89 14.84 13.87 21.16 25.02

PHS:PCOR vs VLO, MPC, PSX: Days Payable Comparison

For the Oil & Gas Refining & Marketing subindustry, Petron'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.


Petron Days Payable vs Oil & Gas Industry

For the Oil & Gas industry and Energy sector, Petron's Days Payable distribution charts can be found below:

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


PHS:PCOR
90GF Score
Petron Corp PHS:PCOR
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Petron 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.

Petron'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
=( (60814 + 62745) / 2 ) / 753748*365
=61779.5 / 753748*365
=29.92

Petron'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
=( (62745 + 66411) / 2 ) / 235498*365 / 4
=64578 / 235498*365 / 4
=25.02

* 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 25.02 mean?
Petron (PHS:PCOR) has a Days Payable of 25.02 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 Petron and its competitors. This is near median its historical median of 27.44. Over the past decade, Petron's Days Payable has ranged from 4.81 to 58.90. According to the industry distribution chart, Petron ranks #739 out of 849 companies in the Oil & Gas industry, placing it in the top 87%.
Is Petron's Days Payable too high?
Petron's current Days Payable of 25.02 is near median its 10-year median of 27.44. Over the past 10 years, this metric has ranged from a low of 4.81 to a high of 58.90. The Oil & Gas industry median Days Payable is 57.95. Petron's value of 25.02 is 56.8% below this industry median. Based on the distribution chart, Petron ranks #739 out of 849 companies in the Oil & Gas industry, which is in the bottom quartile relative to peers. Overall, Petron has a GF Score™ of 90/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Petron's Days Payable compare to VLO and MPC?
According to the Oil & Gas industry distribution chart, Petron ranks #739 out of 849 companies for Days Payable. This places Petron in the lower half of its industry. The industry median Days Payable is 57.95. Petron's value of 25.02 is 56.8% below this benchmark. Historically, Petron's own Days Payable has ranged from 4.81 to 58.90 over the past decade. While the company's 10-year median is 27.44 vs. the industry median of 57.95, Petron 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 an Oil & Gas company?
The median Days Payable among Oil & Gas companies is 57.95, based on 849 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. Petron's current Days Payable of 25.02 is 56.8% 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 Petron and its competitors. For the Oil & Gas industry, the median Days Payable is 57.95 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Petron's current Days Payable is 25.02, which is near median its own 10-year median of 27.44. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Petron stock overvalued right now?
Based on GuruFocus' analysis, Petron (PHS:PCOR) is currently considered Modestly Undervalued. The stock's GF Value™ is ₱3.04, compared to a current price of ₱2.20 — trading 27.6% below its estimated fair value. The current Days Payable is 25.02, which is near median its 10-year median of 27.44 and 56.8% below the Oil & Gas industry median of 57.95. Petron's overall GF Score™ is 90/100 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 Petron (PHS:PCOR), the current Days Payable is 25.02 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 Petron (PHS:PCOR) Overvalued in 2026?

Based on GuruFocus' analysis, Petron stock appears to be undervalued. The current stock price of ₱2.20 is trading 27.6% below its estimated GF Value™ of ₱3.04. GuruFocus considers Petron to be Modestly Undervalued.

Key valuation signals for PHS:PCOR:

  • Days Payable: 25.02 (near median its 10-year median of 27.44)
  • GF Value™: ₱3.04 vs. price of ₱2.20 (27.6% below fair value)
  • GF Score™: 90/100 with 3 warning signs
  • Industry Position: 56.8% below the Oil & Gas median (#739 of 849)

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


Petron Business Description

Industry EnergyOil & Gas
Other Exchanges PRF3B.PFD:Philippines
Address 40 San Miguel Avenue, SMC Head Office Complex, Mandaluyong City, PHL, 1550
Petron Corporation is the only oil refining and the marketing company in the Philippines. Its refinery processes crude oil into a full range of world-class petroleum products including diesel, gasoline, jet fuel, liquefied petroleum gas (LPG), kerosene, and petrochemicals. The company's sources are Sales of petroleum and other related products which include gasoline, diesel and kerosene offered to motorists; Sales of fuel, LPG, and lubricants to industrial customers including manufacturing, transportation, aviation, and construction; Sales of LPG and lubricants; Lease of real properties and equipment at the service stations; Export sales of various petroleum and non-fuel products to other countries. It has presence in Local and International also but majority of revenue comes from Local.
90GF Score

Get the complete analysis for PHS:PCOR

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

₱2.20
Price
₱3.04
GF Value