Phinma (PHS:PHN) Days Payable: 64.56 (As of Mar. 2026) — 92% Above Median


PHS:PHN Phinma Corp PHS:PHN
72 GF Score
Price ₱14.00
GF Value ₱16.58
Valuation Modestly Undervalued
! 11 Warning Signs
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What is Phinma Days Payable?

Phinma PHS:PHN 72 Days Payable is 64.56 as of Mar. 2026, which is 92% above its 10-year median of 33.60. GuruFocus rates PHS:PHN with a GF Score™ of 72/100 and a GF Value™ of ₱16.58 (Modestly Undervalued). The stock has 11 warning signs investors should review. Among 506 Conglomerates companies, Phinma ranks better than 51.38% on this metric.

Phinma's average Accounts Payable for the three months ended in Mar. 2026 was ₱2,400 Mil. Phinma's Cost of Goods Sold for the three months ended in Mar. 2026 was ₱3,392 Mil. Hence, Phinma's Days Payable for the three months ended in Mar. 2026 was 64.56.

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

PHS:PHN' s Days Payable Range Over the Past 10 Years
Min: 25.78   Med: 33.6   Max: 57.35
Current: 57.35

During the past 13 years, Phinma's highest Days Payable was 57.35. The lowest was 25.78. And the median was 33.60.

PHS:PHN's Days Payable is ranked better than
51.38% of 506 companies
in the Conglomerates industry
Industry Median: 55.855 vs PHS:PHN: 57.35

Phinma's Days Payable increased from Mar. 2025 (44.66) to Mar. 2026 (64.56). It may suggest that Phinma delayed paying its suppliers.


Phinma Days Payable Historical Data

* Premium members only.

The historical data trend for Phinma'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.

Phinma Days Payable Chart

Phinma 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 33.36 31.06 33.83 40.67 47.65

Phinma 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 44.66 63.91 62.32 40.59 64.56

PHS:PHN vs HON, MMM: Days Payable Comparison

For the Conglomerates subindustry, Phinma'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.


Phinma Days Payable vs Conglomerates Industry

For the Conglomerates industry and Industrials sector, Phinma's Days Payable distribution charts can be found below:

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


PHS:PHN
72GF Score
Phinma Corp PHS:PHN
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Phinma 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.

Phinma'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
=( (1995.523 + 2175.838) / 2 ) / 15977.831*365
=2085.6805 / 15977.831*365
=47.65

Phinma'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
=( (2175.838 + 2623.236) / 2 ) / 3391.78*365 / 4
=2399.537 / 3391.78*365 / 4
=64.56

* 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 64.56 mean?
Phinma (PHS:PHN) has a Days Payable of 64.56 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 Phinma and its competitors. This is 92% above median its historical median of 33.60. Over the past decade, Phinma's Days Payable has ranged from 25.78 to 57.35. According to the industry distribution chart, Phinma ranks #246 out of 506 companies in the Conglomerates industry, placing it in the top 48.6%.
Is Phinma's Days Payable too high?
Phinma's current Days Payable of 64.56 is 92% above median its 10-year median of 33.60. Over the past 10 years, this metric has ranged from a low of 25.78 to a high of 57.35. The Conglomerates industry median Days Payable is 55.86. Phinma's value of 64.56 is 15.6% above this industry median. Based on the distribution chart, Phinma ranks #246 out of 506 companies in the Conglomerates industry, which is above the industry midpoint. Overall, Phinma has a GF Score™ of 72/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Phinma's Days Payable compare to HON and MMM?
According to the Conglomerates industry distribution chart, Phinma ranks #246 out of 506 companies for Days Payable. This puts Phinma in the upper half of its industry. The industry median Days Payable is 55.86. Phinma's value of 64.56 is 15.6% above this benchmark. Historically, Phinma's own Days Payable has ranged from 25.78 to 57.35 over the past decade. While the company's 10-year median is 33.60 vs. the industry median of 55.86, Phinma 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 Conglomerates company?
The median Days Payable among Conglomerates companies is 55.86, based on 506 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. Phinma's current Days Payable of 64.56 is 15.6% 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 Phinma and its competitors. For the Conglomerates industry, the median Days Payable is 55.86 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Phinma's current Days Payable is 64.56, which is 92% above median its own 10-year median of 33.60. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Phinma stock overvalued right now?
Based on GuruFocus' analysis, Phinma (PHS:PHN) is currently considered Modestly Undervalued. The stock's GF Value™ is ₱16.58, compared to a current price of ₱14.00 — trading 15.6% below its estimated fair value. The current Days Payable is 64.56, which is 92% above median its 10-year median of 33.60 and 15.6% above the Conglomerates industry median of 55.86. Phinma's overall GF Score™ is 72/100 with 11 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 Phinma (PHS:PHN), the current Days Payable is 64.56 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 Phinma (PHS:PHN) Overvalued in 2026?

Based on GuruFocus' analysis, Phinma stock appears to be undervalued. The current stock price of ₱14.00 is trading 15.6% below its estimated GF Value™ of ₱16.58. GuruFocus considers Phinma to be Modestly Undervalued.

Key valuation signals for PHS:PHN:

  • Days Payable: 64.56 (92% above median its 10-year median of 33.60)
  • GF Value™: ₱16.58 vs. price of ₱14.00 (15.6% below fair value)
  • GF Score™: 72/100 with 11 warning signs
  • Industry Position: 15.6% above the Conglomerates median (#246 of 506)

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


Phinma Business Description

Address No. 39 Plaza Drive, 12th Floor, Phinma Plaza, Rockwell Center, Makati, PHL, 1210
Phinma Corp is engaged in the investment in shares of various subsidiaries, associates, affiliates, and other marketable equity securities. The company's segments include Investment holdings; Property development; Construction materials; Educational services; Hospitality, and Business process outsourcing (BPO). It derives key revenue from the Construction materials segment which encompasses the operations of the cement trading. It also involves the activities of manufacturing and trading of iron and steel products, and providing solar rooftop systems to customers.
72GF Score

Get the complete analysis for PHS:PHN

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

₱14.00
Price
₱16.58
GF Value