AVI (AVILF) Days Sales Outstanding: 42.32 (As of Dec. 2025) — 15% Below Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

AVILF AVI Ltd AVILF
94 GF Score
Price $6.93
GF Value $7.63
! 2 Warning Signs
View Full Analysis

What is AVI Days Sales Outstanding?

AVI AVILF 94 Days Sales Outstanding is 42.32 as of Dec. 2025, which is 15% below its 10-year median of 49.67. GuruFocus rates AVILF with a GF Score™ of 94/100 and a GF Value™ of $7.63. The stock has 2 warning signs investors should review. Among 1,939 Consumer Packaged Goods companies, AVI ranks worse than 60.29% on this metric.

AVI's average Accounts Receivable for the six months ended in Dec. 2025 was $122.4 Mil. AVI's Revenue for the six months ended in Dec. 2025 was $527.7 Mil. Hence, AVI's Days Sales Outstanding for the six months ended in Dec. 2025 was 42.32.

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

AVILF' s Days Sales Outstanding Range Over the Past 10 Years
Min: 40.26   Med: 49.67   Max: 64.47
Current: 46.45

During the past 13 years, AVI's highest Days Sales Outstanding was 64.47. The lowest was 40.26. And the median was 49.67.

AVILF's Days Sales Outstanding is ranked worse than
60.29% of 1939 companies
in the Consumer Packaged Goods industry
Industry Median: 38.94 vs AVILF: 46.45

AVI's Days Sales Outstanding declined from Dec. 2024 (42.70) to Dec. 2025 (42.32).


AVI  (OTCPK:AVILF) Days Sales Outstanding Explanation

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


AVI Days Sales Outstanding Related Terms


AVI Days Sales Outstanding Historical Data

* Premium members only.

The historical data trend for AVI'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.

AVI Days Sales Outstanding Chart

AVI 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 45.17 43.60 43.78 42.01 44.39

AVI 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 40.08 47.27 42.70 48.51 42.32

AVILF vs KHC, GIS: Days Sales Outstanding Comparison

For the Packaged Foods subindustry, AVI'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.


AVI Days Sales Outstanding vs Consumer Packaged Goods Industry

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

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


AVILF
94GF Score
AVI Ltd AVILF
Days Sales Outstanding is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

AVI 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.

AVI'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
=( (105.485 + 113.194) / 2 ) / 899.084*365
=109.3395 / 899.084*365
=44.39

AVI'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
=( (113.194 + 131.583) / 2 ) / 527.735*365 / 2
=122.3885 / 527.735*365 / 2
=42.32

* 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 42.32 mean?
AVI (AVILF) has a Days Sales Outstanding of 42.32 as of Dec. 2025. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on AVI and its competitors. This is 15% below median its historical median of 49.67. Over the past decade, AVI's Days Sales Outstanding has ranged from 40.26 to 64.47. According to the industry distribution chart, AVI ranks #1169 out of 1939 companies in the Consumer Packaged Goods industry, placing it in the top 60.3%.
Is AVI's Days Sales Outstanding too high?
AVI's current Days Sales Outstanding of 42.32 is 15% below median its 10-year median of 49.67. Over the past 10 years, this metric has ranged from a low of 40.26 to a high of 64.47. The Consumer Packaged Goods industry median Days Sales Outstanding is 38.94. AVI's value of 42.32 is 8.7% above this industry median. Based on the distribution chart, AVI ranks #1169 out of 1939 companies in the Consumer Packaged Goods industry, which is below the industry midpoint. Overall, AVI has a GF Score™ of 94/100, reflecting its overall financial health beyond just this single metric.
How does AVI's Days Sales Outstanding compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, AVI ranks #1169 out of 1939 companies for Days Sales Outstanding. This places AVI in the lower half of its industry. The industry median Days Sales Outstanding is 38.94. AVI's value of 42.32 is 8.7% above this benchmark. Historically, AVI's own Days Sales Outstanding has ranged from 40.26 to 64.47 over the past decade. While the company's 10-year median is 49.67 vs. the industry median of 38.94, AVI 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 Consumer Packaged Goods company?
The median Days Sales Outstanding among Consumer Packaged Goods companies is 38.94, based on 1,939 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. AVI's current Days Sales Outstanding of 42.32 is 8.7% 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 AVI and its competitors. For the Consumer Packaged Goods industry, the median Days Sales Outstanding is 38.94 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. AVI's current Days Sales Outstanding is 42.32, which is 15% below median its own 10-year median of 49.67. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is AVI stock overvalued right now?
AVI (AVILF) has a current Days Sales Outstanding of 42.32. The stock's GF Value™ is $7.63, compared to a current price of $6.93 — trading 9.2% below its estimated fair value. The current Days Sales Outstanding is 42.32, which is 15% below median its 10-year median of 49.67 and 8.7% above the Consumer Packaged Goods industry median of 38.94. AVI's overall GF Score™ is 94/100 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 AVI (AVILF), the current Days Sales Outstanding is 42.32 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.

Is AVI (AVILF) Overvalued in 2026?

Based on GuruFocus' analysis, AVI stock appears to be undervalued. The current stock price of $6.93 is trading 9.2% below its estimated GF Value™ of $7.63.

Key valuation signals for AVILF:

  • Days Sales Outstanding: 42.32 (15% below median its 10-year median of 49.67)
  • GF Value™: $7.63 vs. price of $6.93 (9.2% below fair value)
  • GF Score™: 94/100 with 2 warning signs
  • Industry Position: 8.7% above the Consumer Packaged Goods median (#1169 of 1939)

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


AVI Business Description

Other Exchanges AVI:South AfricaIZ6:Germany
Address 2 Harries Road, Illovo, Johannesburg, GT, ZAF, 2196
AVI Ltd owns and manages a portfolio of various brands, with various product categories such as hot beverages, biscuits and snacks, frozen food, personal care products, cosmetics, and fashion supplies. These brands share the group's IT, finance, human resources, logistics, marketing, and procurement services. Its reportable segments are: Food and Beverage brands (comprising Entyce Beverages, Snackworks, and I&J), Fashion brands (comprising its Personal Care and Footwear & Apparel brands), and Corporate. The majority of its revenue is generated from the Food and Beverage brands segment, which includes its brands offering tea, coffee, creamer, sweet and savoury biscuits, baked and fried potatoes, maize snacks, seafood, etc. Geographically, it generates maximum revenue from South Africa.
94GF Score

Get the complete analysis for AVILF

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

$6.93
Price
$7.63
GF Value