APCFF (Atlas Pearls) Days Sales Outstanding: 27.73 (As of Dec. 2025) — 326% Above Median

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What is Atlas Pearls Days Sales Outstanding?

Atlas Pearls APCFF Days Sales Outstanding is 27.73 as of Dec. 2025, which is 326% above its 10-year median of 6.51. The stock has 4 warning signs investors should review. Among 1,106 Retail - Cyclical companies, Atlas Pearls ranks worse than 54.43% on this metric.

Atlas Pearls's average Accounts Receivable for the six months ended in Dec. 2025 was $1.37 Mil. Atlas Pearls's Revenue for the six months ended in Dec. 2025 was $9.02 Mil. Hence, Atlas Pearls's Days Sales Outstanding for the six months ended in Dec. 2025 was 27.73.

The historical rank and industry rank for Atlas Pearls's Days Sales Outstanding or its related term are showing as below:

APCFF' s Days Sales Outstanding Range Over the Past 10 Years
Min: 3.63   Med: 6.51   Max: 21.22
Current: 21.22

During the past 13 years, Atlas Pearls's highest Days Sales Outstanding was 21.22. The lowest was 3.63. And the median was 6.51.

APCFF's Days Sales Outstanding is ranked worse than
54.43% of 1106 companies
in the Retail - Cyclical industry
Industry Median: 17.975 vs APCFF: 21.22

Atlas Pearls's Days Sales Outstanding increased from Dec. 2024 (16.72) to Dec. 2025 (27.73).


Atlas Pearls  (OTCPK:APCFF) Days Sales Outstanding Explanation

For retailers, when we compare Days Sales Outstanding, it is important to compare the same period in the previous years.


Atlas Pearls Days Sales Outstanding Related Terms


Atlas Pearls Days Sales Outstanding Historical Data

* Premium members only.

The historical data trend for Atlas Pearls's Days Sales Outstanding 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.

Atlas Pearls Days Sales Outstanding Chart

Atlas Pearls Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Days Sales Outstanding
Get a 7-Day Free Trial Premium Member Only Premium Member Only 6.39 6.89 3.71 5.14 10.23

Atlas Pearls Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Days Sales Outstanding 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 3.11 9.14 16.72 14.94 27.73

APCFF vs TPR, SIG: Days Sales Outstanding Comparison

For the Luxury Goods subindustry, Atlas Pearls's Days Sales Outstanding, along with its competitors' market caps and Days Sales Outstanding 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.


Atlas Pearls Days Sales Outstanding vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Atlas Pearls's Days Sales Outstanding distribution charts can be found below:

* The bar in red indicates where Atlas Pearls's Days Sales Outstanding falls into.



Atlas Pearls Days Sales Outstanding Calculation

Days Sales Outstanding measures the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed.

Accounts Receivable can be measured by Days Sales Outstanding.

Atlas Pearls's Days Sales Outstanding for the fiscal year that ended in Jun. 2025 is calculated as

Days Sales Outstanding (A: Jun. 2025 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Jun. 2024 ) + Accounts Receivable (A: Jun. 2025 )) / count ) / Revenue (A: Jun. 2025 )*Days in Period
=( (0.578 + 1.038) / 2 ) / 28.822*365
=0.808 / 28.822*365
=10.23

Atlas Pearls's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding (Q: Dec. 2025 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Jun. 2025 ) + Accounts Receivable (A: Dec. 2025 )) / count ) / Revenue (A: Dec. 2025 )*Days in Period
=( (1.038 + 1.704) / 2 ) / 9.023*365 / 2
=1.371 / 9.023*365 / 2
=27.73

* 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 Sales Outstanding →
What does a Days Sales Outstanding of 27.73 mean?
Atlas Pearls (APCFF) has a Days Sales Outstanding of 27.73 as of Dec. 2025. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Atlas Pearls and its competitors. This is 326% above median its historical median of 6.51. Over the past decade, Atlas Pearls' Days Sales Outstanding has ranged from 3.63 to 21.22. According to the industry distribution chart, Atlas Pearls ranks #602 out of 1106 companies in the Retail - Cyclical industry, placing it in the top 54.4%.
Is Atlas Pearls' Days Sales Outstanding too high?
Atlas Pearls' current Days Sales Outstanding of 27.73 is 326% above median its 10-year median of 6.51. Over the past 10 years, this metric has ranged from a low of 3.63 to a high of 21.22. The Retail - Cyclical industry median Days Sales Outstanding is 17.98. Atlas Pearls' value of 27.73 is 54.3% above this industry median. Based on the distribution chart, Atlas Pearls ranks #602 out of 1106 companies in the Retail - Cyclical industry, which is below the industry midpoint.
How does Atlas Pearls' Days Sales Outstanding compare to TPR and SIG?
According to the Retail - Cyclical industry distribution chart, Atlas Pearls ranks #602 out of 1106 companies for Days Sales Outstanding. This places Atlas Pearls in the lower half of its industry. The industry median Days Sales Outstanding is 17.98. Atlas Pearls' value of 27.73 is 54.3% above this benchmark. Historically, Atlas Pearls' own Days Sales Outstanding has ranged from 3.63 to 21.22 over the past decade. While the company's 10-year median is 6.51 vs. the industry median of 17.98, Atlas Pearls 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 Sales Outstanding for a Retail - Cyclical company?
The median Days Sales Outstanding among Retail - Cyclical companies is 17.98, based on 1,106 companies in the industry. Companies in the top quartile (top 25%) have a Days Sales Outstanding significantly above this median, while those in the bottom quartile fall well below. However, Days Sales Outstanding should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Atlas Pearls's current Days Sales Outstanding of 27.73 is 54.3% 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 Sales Outstanding mean?
A high Days Sales Outstanding can signal that a stock is expensive relative to its fundamentals. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Atlas Pearls and its competitors. For the Retail - Cyclical industry, the median Days Sales Outstanding is 17.98 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Atlas Pearls's current Days Sales Outstanding is 27.73, which is 326% above median its own 10-year median of 6.51. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Atlas Pearls stock overvalued right now?
Atlas Pearls (APCFF) has a current Days Sales Outstanding of 27.73. The stock's GF Value™ is $0.10, compared to a current price of $0.05 — trading 45.6% below its estimated fair value. The current Days Sales Outstanding is 27.73, which is 326% above median its 10-year median of 6.51 and 54.3% above the Retail - Cyclical industry median of 17.98. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Sales Outstanding calculated?
Days Sales Outstanding is calculated from a company's financial statements. For Atlas Pearls (APCFF), the current Days Sales Outstanding is 27.73 as of Dec. 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.

Atlas Pearls Business Description

Other Exchanges ATP:Australia
Address 26 Railway Road, Subiaco, Perth, WA, AUS, 6008
Atlas Pearls Ltd is engaged in producing South Sea pearls, with farming operations throughout Indonesia, and sold through a multi-faceted distribution network. The operating segments of the company are identified based on the location in which the product is sold and includes; Australia and Indonesia. The company derives a majority of its revenue from Australia.