ASBFY (Associated British Foods) Days Sales Outstanding: 28.14 (As of Feb. 2026) — 14% Above Median

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ASBFY Associated British Foods PLC ASBFY
84 GF Score
Price $24.57
GF Value $30.77
Valuation Modestly Undervalued
! 2 Warning Signs
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What is Associated British Foods Days Sales Outstanding?

Associated British Foods ASBFY +0.20% 84 Days Sales Outstanding is 28.14 as of Feb. 2026, which is 14% above its 10-year median of 24.78. GuruFocus rates ASBFY with a GF Score™ of 84/100 and a GF Value™ of $30.77 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 1,952 Consumer Packaged Goods companies, Associated British Foods ranks better than 65.83% on this metric.

Associated British Foods's average Accounts Receivable for the six months ended in Feb. 2026 was $1,959 Mil. Associated British Foods's Revenue for the six months ended in Feb. 2026 was $12,705 Mil. Hence, Associated British Foods's Days Sales Outstanding for the six months ended in Feb. 2026 was 28.14.

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

ASBFY' s Days Sales Outstanding Range Over the Past 10 Years
Min: 23.23   Med: 24.78   Max: 28.34
Current: 28.34

During the past 13 years, Associated British Foods's highest Days Sales Outstanding was 28.34. The lowest was 23.23. And the median was 24.78.

ASBFY's Days Sales Outstanding is ranked better than
65.83% of 1952 companies
in the Consumer Packaged Goods industry
Industry Median: 38.63 vs ASBFY: 28.34

Associated British Foods's Days Sales Outstanding increased from Feb. 2025 (28.07) to Feb. 2026 (28.14).


Associated British Foods  (OTCPK:ASBFY) Days Sales Outstanding Explanation

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


Associated British Foods Days Sales Outstanding Related Terms


Associated British Foods Days Sales Outstanding Historical Data

* Premium members only.

The historical data trend for Associated British Foods'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.

Associated British Foods Days Sales Outstanding Chart

Associated British Foods Annual Data
Trend Sep16 Sep17 Sep18 Sep19 Sep20 Sep21 Sep22 Sep23 Sep24 Sep25
Days Sales Outstanding
Get a 7-Day Free Trial Premium Member Only Premium Member Only 25.94 23.91 23.18 23.78 23.92

Associated British Foods Semi-Annual Data
Sep16 Feb17 Sep17 Feb18 Sep18 Feb19 Sep19 Feb20 Sep20 Feb21 Sep21 Feb22 Sep22 Feb23 Sep23 Feb24 Sep24 Feb25 Sep25 Feb26
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 28.00 26.37 28.07 24.96 28.14

ASBFY vs KHC, GIS: Days Sales Outstanding Comparison

For the Packaged Foods subindustry, Associated British Foods'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.


Associated British Foods Days Sales Outstanding vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Associated British Foods's Days Sales Outstanding distribution charts can be found below:

* The bar in red indicates where Associated British Foods's Days Sales Outstanding falls into.


ASBFY
84GF Score
Associated British Foods PLC ASBFY
Days Sales Outstanding is just one metric. See GF Score™, valuation, warning signs, and more.
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Associated British Foods 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.

Associated British Foods's Days Sales Outstanding for the fiscal year that ended in Sep. 2025 is calculated as

Days Sales Outstanding (A: Sep. 2025 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Sep. 2024 ) + Accounts Receivable (A: Sep. 2025 )) / count ) / Revenue (A: Sep. 2025 )*Days in Period
=( (1704.85585 + 1623.5775) / 2 ) / 25396.597861347*365
=1664.216675 / 25396.597861347*365
=23.92

Associated British Foods's Days Sales Outstanding for the quarter that ended in Feb. 2026 is calculated as:

Days Sales Outstanding (Q: Feb. 2026 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Sep. 2025 ) + Accounts Receivable (A: Feb. 2026 )) / count ) / Revenue (A: Feb. 2026 )*Days in Period
=( (1623.5775 + 2293.6317) / 2 ) / 12704.572247973*365 / 2
=1958.6046 / 12704.572247973*365 / 2
=28.14

* 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 28.14 mean?
Associated British Foods (ASBFY) has a Days Sales Outstanding of 28.14 as of Feb. 2026. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Associated British Foods and its competitors. This is 14% above median its historical median of 24.78. Over the past decade, Associated British Foods' Days Sales Outstanding has ranged from 23.23 to 28.34. According to the industry distribution chart, Associated British Foods ranks #667 out of 1952 companies in the Consumer Packaged Goods industry, placing it in the top 34.2%.
Is Associated British Foods' Days Sales Outstanding too high?
Associated British Foods' current Days Sales Outstanding of 28.14 is 14% above median its 10-year median of 24.78. Over the past 10 years, this metric has ranged from a low of 23.23 to a high of 28.34. The Consumer Packaged Goods industry median Days Sales Outstanding is 38.63. Associated British Foods' value of 28.14 is 27.2% below this industry median. Based on the distribution chart, Associated British Foods ranks #667 out of 1952 companies in the Consumer Packaged Goods industry, which is above the industry midpoint. Overall, Associated British Foods has a GF Score™ of 84/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Associated British Foods' Days Sales Outstanding compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Associated British Foods ranks #667 out of 1952 companies for Days Sales Outstanding. This puts Associated British Foods in the upper half of its industry. The industry median Days Sales Outstanding is 38.63. Associated British Foods' value of 28.14 is 27.2% below this benchmark. Historically, Associated British Foods' own Days Sales Outstanding has ranged from 23.23 to 28.34 over the past decade. While the company's 10-year median is 24.78 vs. the industry median of 38.63, Associated British Foods 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 Sales Outstanding for a Consumer Packaged Goods company?
The median Days Sales Outstanding among Consumer Packaged Goods companies is 38.63, based on 1,952 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. Associated British Foods's current Days Sales Outstanding of 28.14 is 27.2% 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 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 Associated British Foods and its competitors. For the Consumer Packaged Goods industry, the median Days Sales Outstanding is 38.63 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Associated British Foods's current Days Sales Outstanding is 28.14, which is 14% above median its own 10-year median of 24.78. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Associated British Foods stock overvalued right now?
Based on GuruFocus' analysis, Associated British Foods (ASBFY) is currently considered Modestly Undervalued. The stock's GF Value™ is $30.77, compared to a current price of $24.57 — trading 20.1% below its estimated fair value. The current Days Sales Outstanding is 28.14, which is 14% above median its 10-year median of 24.78 and 27.2% below the Consumer Packaged Goods industry median of 38.63. Associated British Foods' overall GF Score™ is 84/100 with 2 warning signs to review. 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 Associated British Foods (ASBFY), the current Days Sales Outstanding is 28.14 as of Feb. 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 Associated British Foods (ASBFY) Overvalued in 2026?

Based on GuruFocus' analysis, Associated British Foods stock appears to be undervalued. The current stock price of $24.57 is trading 20.1% below its estimated GF Value™ of $30.77. GuruFocus considers Associated British Foods to be Modestly Undervalued.

Key valuation signals for ASBFY:

  • Days Sales Outstanding: 28.14 (14% above median its 10-year median of 24.78)
  • GF Value™: $30.77 vs. price of $24.57 (20.1% below fair value)
  • GF Score™: 84/100 with 2 warning signs
  • Industry Position: 27.2% below the Consumer Packaged Goods median (#667 of 1952)

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


Associated British Foods Business Description

Address 10 Grosvenor Street, Weston Centre, London, GBR, W1K 4QY
Associated British Foods is a diversified international food, ingredients, and retail group with 138,000 employees and operations in 56 countries across Europe, Africa, the Americas, Asia, and Australia. The group sells branded groceries, grows and processes sugar, supplies farmers with crop input and animal feed, and runs the multinational Primark clothing retail chain. It also supplies ingredients like bakers' yeast, enzymes, lipids, and cereal specialties. In fiscal 2025, approximately 36% of sales came from the UK, and Primark accounted for around 60% of operating profit.On April 21, 2026, ABF announced it plans to separate Primark and the food businesses. Subject to approvals, the demerger is expected to become effective at the end of 2027.
84GF Score

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

$24.57
Price
$30.77
GF Value