Waterfront Philippines (PHS:WPI) Days Payable: 152.92 (As of Sep. 2025) — 85% Below Median


PHS:WPI Waterfront Philippines Inc PHS:WPI
40 GF Score
Price ₱0.49
GF Value ₱0.52
Valuation Fairly Valued
! 10 Warning Signs
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What is Waterfront Philippines Days Payable?

Waterfront Philippines PHS:WPI 40 Days Payable is 152.92 as of Sep. 2025, which is 85% below its 10-year median of 1,009.50. GuruFocus rates PHS:WPI with a GF Score™ of 40/100 and a GF Value™ of ₱0.52 (Fairly Valued). The stock has 10 warning signs investors should review. Among 781 Travel & Leisure companies, Waterfront Philippines ranks better than 88.6% on this metric.

Waterfront Philippines's average Accounts Payable for the three months ended in Sep. 2025 was ₱475 Mil. Waterfront Philippines's Cost of Goods Sold for the three months ended in Sep. 2025 was ₱283 Mil. Hence, Waterfront Philippines's Days Payable for the three months ended in Sep. 2025 was 152.92.

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

PHS:WPI' s Days Payable Range Over the Past 10 Years
Min: 279.72   Med: 1009.5   Max: 2964.65
Current: 279.72

During the past 13 years, Waterfront Philippines's highest Days Payable was 2964.65. The lowest was 279.72. And the median was 1009.50.

PHS:WPI's Days Payable is ranked better than
88.6% of 781 companies
in the Travel & Leisure industry
Industry Median: 56.32 vs PHS:WPI: 279.72

Waterfront Philippines's Days Payable declined from Sep. 2024 (340.17) to Sep. 2025 (152.92). It may suggest that Waterfront Philippines accelerated paying its suppliers.


Waterfront Philippines Days Payable Historical Data

* Premium members only.

The historical data trend for Waterfront Philippines'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.

Waterfront Philippines Days Payable Chart

Waterfront Philippines Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2,964.65 1,025.91 1,086.87 993.08 338.96

Waterfront Philippines Quarterly Data
Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25
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 340.17 0.00 73.52 85.91 152.92

PHS:WPI vs LVS, MGM, WYNN: Days Payable Comparison

For the Resorts & Casinos subindustry, Waterfront Philippines'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.


Waterfront Philippines Days Payable vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Waterfront Philippines's Days Payable distribution charts can be found below:

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


PHS:WPI
40GF Score
Waterfront Philippines Inc PHS:WPI
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Waterfront Philippines 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.

Waterfront Philippines's Days Payable for the fiscal year that ended in Dec. 2024 is calculated as

Days Payable (A: Dec. 2024 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Dec. 2023 ) + Accounts Payable (A: Dec. 2024 )) / count ) / Cost of Goods Sold (A: Dec. 2024 )*Days in Period
=( (718.319 + 246.669) / 2 ) / 519.564*365
=482.494 / 519.564*365
=338.96

Waterfront Philippines's Days Payable for the quarter that ended in Sep. 2025 is calculated as:

Days Payable (Q: Sep. 2025 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Jun. 2025 ) + Accounts Payable (Q: Sep. 2025 )) / count ) / Cost of Goods Sold (Q: Sep. 2025 )*Days in Period
=( (297.606 + 652.138) / 2 ) / 283.367*365 / 4
=474.872 / 283.367*365 / 4
=152.92

* 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 152.92 mean?
Waterfront Philippines (PHS:WPI) has a Days Payable of 152.92 as of Sep. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Waterfront Philippines and its competitors. This is 85% below median its historical median of 1,009.50. Over the past decade, Waterfront Philippines' Days Payable has ranged from 279.72 to 2,964.65. According to the industry distribution chart, Waterfront Philippines ranks #89 out of 781 companies in the Travel & Leisure industry, placing it in the top 11.4%.
Is Waterfront Philippines' Days Payable too high?
Waterfront Philippines' current Days Payable of 152.92 is 85% below median its 10-year median of 1,009.50. Over the past 10 years, this metric has ranged from a low of 279.72 to a high of 2,964.65. The Travel & Leisure industry median Days Payable is 56.32. Waterfront Philippines' value of 152.92 is 171.5% above this industry median. Based on the distribution chart, Waterfront Philippines ranks #89 out of 781 companies in the Travel & Leisure industry, which is in the top quartile — a strong position relative to peers. Overall, Waterfront Philippines has a GF Score™ of 40/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Waterfront Philippines' Days Payable compare to LVS and MGM?
According to the Travel & Leisure industry distribution chart, Waterfront Philippines ranks #89 out of 781 companies for Days Payable. This places Waterfront Philippines in the top 11% of its industry — outperforming the majority of peers. The industry median Days Payable is 56.32. Waterfront Philippines' value of 152.92 is 171.5% above this benchmark. Historically, Waterfront Philippines' own Days Payable has ranged from 279.72 to 2,964.65 over the past decade. While the company's 10-year median is 1,009.50 vs. the industry median of 56.32, Waterfront Philippines 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 Travel & Leisure company?
The median Days Payable among Travel & Leisure companies is 56.32, based on 781 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. Waterfront Philippines's current Days Payable of 152.92 is 171.5% 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 Waterfront Philippines and its competitors. For the Travel & Leisure industry, the median Days Payable is 56.32 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Waterfront Philippines's current Days Payable is 152.92, which is 85% below median its own 10-year median of 1,009.50. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Waterfront Philippines stock overvalued right now?
Based on GuruFocus' analysis, Waterfront Philippines (PHS:WPI) is currently considered Fairly Valued. The stock's GF Value™ is ₱0.52, compared to a current price of ₱0.49 — trading 5.8% below its estimated fair value. The current Days Payable is 152.92, which is 85% below median its 10-year median of 1,009.50 and 171.5% above the Travel & Leisure industry median of 56.32. Waterfront Philippines' overall GF Score™ is 40/100 with 10 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 Waterfront Philippines (PHS:WPI), the current Days Payable is 152.92 as of Sep. 2025. 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 Waterfront Philippines (PHS:WPI) Overvalued in 2026?

Based on GuruFocus' analysis, Waterfront Philippines stock appears to be undervalued. The current stock price of ₱0.49 is trading 5.8% below its estimated GF Value™ of ₱0.52. GuruFocus considers Waterfront Philippines to be Fairly Valued.

Key valuation signals for PHS:WPI:

  • Days Payable: 152.92 (85% below median its 10-year median of 1,009.50)
  • GF Value™: ₱0.52 vs. price of ₱0.49 (5.8% below fair value)
  • GF Score™: 40/100 with 10 warning signs
  • Industry Position: 171.5% above the Travel & Leisure median (#89 of 781)

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


Waterfront Philippines Business Description

Address No.1 Waterfront Drive, Off Salinas Drive Lahug, Cebu, CEB, PHL, 6000
Waterfront Philippines Inc is an investment holding company for hotel, leisure, and tourism businesses. The company holds equity interests in hotels and resorts, a fitness gym, and entities engaged in the international marketing and promotion of casinos. The group's operating businesses are organized and managed separately according to hotel property location, with each segment representing a strategic business unit. Its segments are WCCCHI, WMCHI, DIHCI, Parent Company and Others, and APHC and Subsidiaries. The majority is from the WCCCHI segment.
40GF Score

Get the complete analysis for PHS:WPI

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

₱0.49
Price
₱0.52
GF Value