SPC PowerPHS:SPC 84 Days Payable is 123.21 as of Mar. 2026, which is 77% above its 10-year median of 69.47. GuruFocus rates PHS:SPC with a GF Score™ of 84/100 and a GF Value™ of ₱9.26 (Modestly Overvalued). The stock has 4 warning signs investors should review. Among 481 Utilities - Regulated companies, SPC Power ranks better than 69.02% on this metric.
SPC Power's average Accounts Payable for the
three
months ended in Mar. 2026 was ₱280 Mil. SPC Power's Cost of Goods Sold for the
three
months ended in Mar. 2026 was ₱208 Mil.
Hence, SPC Power's Days Payable for the
three
months ended in Mar. 2026 was 123.21.
The historical rank and industry rank for SPC Power's Days Payable or its related term are showing as below:
PHS:SPC'
s Days Payable Range Over the Past 10 Years
Min: 40.34 Med: 69.47 Max: 112.81
Current: 112.81
During the past 13 years, SPC Power's highest Days Payable was 112.81. The lowest was 40.34. And the median was 69.47.
PHS:SPC's Days Payable is ranked better than 69.02% of 481
companies
in the Utilities - Regulated industry
Industry Median: 70.61
vs PHS:SPC: 112.81
SPC Power's Days Payable
declined
from Mar. 2025 (294.73) to Mar. 2026 (123.21).
It may suggest that SPC Poweraccelerated paying its suppliers.
SPC Power Days Payable Related Terms
SPC Power Days Payable Historical Data
* Premium members only.
The historical data trend for SPC Power'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 Utilities - Regulated Electric subindustry, SPC Power'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.
SPC Power Days Payable vs Utilities - Regulated Industry
For the Utilities - Regulated industry and Utilities sector, SPC Power's Days Payable distribution charts can be found below:
* The bar in red indicates where SPC Power'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.
SPC Power'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.
SPC Power (PHS:SPC) has a Days Payable of 123.21 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 SPC Power and its competitors. This is 77% above median its historical median of 69.47. Over the past decade, SPC Power's Days Payable has ranged from 40.34 to 112.81. According to the industry distribution chart, SPC Power ranks #149 out of 481 companies in the Utilities - Regulated industry, placing it in the top 31%.
Is SPC Power's Days Payable too high?
SPC Power's current Days Payable of 123.21 is 77% above median its 10-year median of 69.47. Over the past 10 years, this metric has ranged from a low of 40.34 to a high of 112.81. The Utilities - Regulated industry median Days Payable is 70.61. SPC Power's value of 123.21 is 74.5% above this industry median. Based on the distribution chart, SPC Power ranks #149 out of 481 companies in the Utilities - Regulated industry, which is above the industry midpoint. Overall, SPC Power has a GF Score™ of 84/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does SPC Power's Days Payable compare to NEE and SO?
According to the Utilities - Regulated industry distribution chart, SPC Power ranks #149 out of 481 companies for Days Payable. This puts SPC Power in the upper half of its industry. The industry median Days Payable is 70.61. SPC Power's value of 123.21 is 74.5% above this benchmark. Historically, SPC Power's own Days Payable has ranged from 40.34 to 112.81 over the past decade. While the company's 10-year median is 69.47 vs. the industry median of 70.61, SPC Power 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 an Utilities - Regulated company?
The median Days Payable among Utilities - Regulated companies is 70.61, based on 481 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. SPC Power's current Days Payable of 123.21 is 74.5% 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 SPC Power and its competitors. For the Utilities - Regulated industry, the median Days Payable is 70.61 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. SPC Power's current Days Payable is 123.21, which is 77% above median its own 10-year median of 69.47. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SPC Power stock overvalued right now?
Based on GuruFocus' analysis, SPC Power (PHS:SPC) is currently considered Modestly Overvalued. The stock's GF Value™ is ₱9.26, compared to a current price of ₱10.80 — trading 16.6% above its estimated fair value. The current Days Payable is 123.21, which is 77% above median its 10-year median of 69.47 and 74.5% above the Utilities - Regulated industry median of 70.61. SPC Power's overall GF Score™ is 84/100 with 4 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 SPC Power (PHS:SPC), the current Days Payable is 123.21 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 SPC Power (PHS:SPC) Overvalued in 2026?
Based on GuruFocus' analysis, SPC Power stock appears to be overvalued.
The current stock price of ₱10.80 is trading 16.6% above its estimated GF Value™ of ₱9.26.
GuruFocus considers SPC Power to be Modestly Overvalued.
Key valuation signals for PHS:SPC:
Days Payable: 123.21 (77% above median its 10-year median of 69.47)
GF Value™: ₱9.26 vs. price of ₱10.80 (16.6% above fair value)
Industry Position: 74.5% above the Utilities - Regulated median (#149 of 481)
No single metric tells the full story. See the PHS:SPC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
SPC Power Corp is managed through two segments: Generation segment which includes generation and supply of power and ancillary services to NPC/PSALM, NGCP, distribution utilities, WESM, and other customers, and Others which includes the operations of SECL, SLCI, CNPC and SMPC such as to manage, operate and invest in power generating plants and related facilities. The majority of revenue is generated from generation segment. It operates and generates revenue principally only in the Philippines.
84GF Score
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