Smart Concrete PCL (BKK:SMART-R) Days Sales Outstanding: 55.47 (As of Jun. 2026) — Near 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.

BKK:SMART-R Smart Concrete PCL BKK:SMART-R
53 GF Score
Price ฿0.65
GF Value ฿0.49
! 7 Warning Signs
View Full Analysis

What is Smart Concrete PCL Days Sales Outstanding?

Smart Concrete PCL BKK:SMART-R -1.52% 53 Days Sales Outstanding is 55.47 as of Jun. 2026, which is 7% below its 10-year median of 59.88. GuruFocus rates BKK:SMART-R with a GF Score™ of 53/100 and a GF Value™ of ฿0.49. The stock has 7 warning signs investors should review. Among 406 Building Materials companies, Smart Concrete PCL ranks worse than 64.78% on this metric.

Smart Concrete PCL's average Accounts Receivable for the three months ended in Jun. 2026 was ฿61.6 Mil. Smart Concrete PCL's Revenue for the three months ended in Jun. 2026 was ฿101.3 Mil. Hence, Smart Concrete PCL's Days Sales Outstanding for the three months ended in Jun. 2026 was 55.47.

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

BKK:SMART-R' s Days Sales Outstanding Range Over the Past 10 Years
Min: 51.23   Med: 59.88   Max: 71.14
Current: 71.14

During the past 13 years, Smart Concrete PCL's highest Days Sales Outstanding was 71.14. The lowest was 51.23. And the median was 59.88.

BKK:SMART-R's Days Sales Outstanding is ranked worse than
64.78% of 406 companies
in the Building Materials industry
Industry Median: 57.805 vs BKK:SMART-R: 71.14

Smart Concrete PCL's Days Sales Outstanding declined from Mar. 2025 (61.78) to Jun. 2026 (55.47).


Smart Concrete PCL  (BKK:SMART-R) Days Sales Outstanding Explanation

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


Smart Concrete PCL Days Sales Outstanding Related Terms


Smart Concrete PCL Days Sales Outstanding Historical Data

* Premium members only.

The historical data trend for Smart Concrete PCL'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.

Smart Concrete PCL Days Sales Outstanding Chart

Smart Concrete PCL Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Sales Outstanding
Get a 7-Day Free Trial Premium Member Only Premium Member Only 63.40 63.94 61.51 65.55 58.25

Smart Concrete PCL Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Jun26
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 61.78 66.05 49.34 55.18 55.47

BKK:SMART-R vs CRH, VMC, MLM: Days Sales Outstanding Comparison

For the Building Materials subindustry, Smart Concrete PCL'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.


Smart Concrete PCL Days Sales Outstanding vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, Smart Concrete PCL's Days Sales Outstanding distribution charts can be found below:

* The bar in red indicates where Smart Concrete PCL's Days Sales Outstanding falls into.


BKK:SMART-R
53GF Score
Smart Concrete PCL BKK:SMART-R
Days Sales Outstanding is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Smart Concrete PCL 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.

Smart Concrete PCL's Days Sales Outstanding for the fiscal year that ended in Dec. 2025 is calculated as

Days Sales Outstanding (A: Dec. 2025 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Dec. 2024 ) + Accounts Receivable (A: Dec. 2025 )) / count ) / Revenue (A: Dec. 2025 )*Days in Period
=( (81.604 + 54.486) / 2 ) / 426.363*365
=68.045 / 426.363*365
=58.25

Smart Concrete PCL's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding (Q: Jun. 2026 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Dec. 2025 ) + Accounts Receivable (A: Jun. 2026 )) / count ) / Revenue (A: Jun. 2026 )*Days in Period
=( (54.486 + 68.69) / 2 ) / 101.314*365 / 4
=61.588 / 101.314*365 / 4
=55.47

* 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 55.47 mean?
Smart Concrete PCL (BKK:SMART-R) has a Days Sales Outstanding of 55.47 as of Jun. 2026. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Smart Concrete PCL and its competitors. This is near median its historical median of 59.88. Over the past decade, Smart Concrete PCL's Days Sales Outstanding has ranged from 51.23 to 71.14. According to the industry distribution chart, Smart Concrete PCL ranks #263 out of 406 companies in the Building Materials industry, placing it in the top 64.8%.
Is Smart Concrete PCL's Days Sales Outstanding too high?
Smart Concrete PCL's current Days Sales Outstanding of 55.47 is near median its 10-year median of 59.88. Over the past 10 years, this metric has ranged from a low of 51.23 to a high of 71.14. The Building Materials industry median Days Sales Outstanding is 57.81. Smart Concrete PCL's value of 55.47 is 4% below this industry median. Based on the distribution chart, Smart Concrete PCL ranks #263 out of 406 companies in the Building Materials industry, which is below the industry midpoint. Overall, Smart Concrete PCL has a GF Score™ of 53/100, reflecting its overall financial health beyond just this single metric.
How does Smart Concrete PCL's Days Sales Outstanding compare to CRH and VMC?
According to the Building Materials industry distribution chart, Smart Concrete PCL ranks #263 out of 406 companies for Days Sales Outstanding. This places Smart Concrete PCL in the lower half of its industry. The industry median Days Sales Outstanding is 57.81. Smart Concrete PCL's value of 55.47 is 4% below this benchmark. Historically, Smart Concrete PCL's own Days Sales Outstanding has ranged from 51.23 to 71.14 over the past decade. While the company's 10-year median is 59.88 vs. the industry median of 57.81, Smart Concrete PCL 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 Building Materials company?
The median Days Sales Outstanding among Building Materials companies is 57.81, based on 406 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. Smart Concrete PCL's current Days Sales Outstanding of 55.47 is 4% 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 Smart Concrete PCL and its competitors. For the Building Materials industry, the median Days Sales Outstanding is 57.81 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Smart Concrete PCL's current Days Sales Outstanding is 55.47, which is near median its own 10-year median of 59.88. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Smart Concrete PCL stock overvalued right now?
Smart Concrete PCL (BKK:SMART-R) has a current Days Sales Outstanding of 55.47. The stock's GF Value™ is ฿0.49, compared to a current price of ฿0.65 — trading 32.7% above its estimated fair value. The current Days Sales Outstanding is 55.47, which is near median its 10-year median of 59.88 and 4% below the Building Materials industry median of 57.81. Smart Concrete PCL's overall GF Score™ is 53/100 with 7 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 Smart Concrete PCL (BKK:SMART-R), the current Days Sales Outstanding is 55.47 as of Jun. 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 Smart Concrete PCL (BKK:SMART-R) Overvalued in 2026?

Based on GuruFocus' analysis, Smart Concrete PCL stock appears to be overvalued. The current stock price of ฿0.65 is trading 32.7% above its estimated GF Value™ of ฿0.49.

Key valuation signals for BKK:SMART-R:

  • Days Sales Outstanding: 55.47 (near median its 10-year median of 59.88)
  • GF Value™: ฿0.49 vs. price of ฿0.65 (32.7% above fair value)
  • GF Score™: 53/100 with 7 warning signs
  • Industry Position: 4% below the Building Materials median (#263 of 406)

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


Smart Concrete PCL Business Description

Other Exchanges SMART:Thailand
Address 11 Moo 9 Banbung-Klaeng Road, Tambol Nong-Irun, Amphur Banbung, Chonburi province, Chonburi, THA, 20220
Smart Concrete PCL is engaged in the manufacturing and sale of products related to autoclaved aerated concrete blocks for use in construction. The company's product line includes construction and decorative products, such as lightweight concrete blocks, SmartBlock G4, decorative ventilation blocks, Smart Blocks, and Smart Lintel precast lintels. The company operates in Thailand.
53GF Score

Get the complete analysis for BKK:SMART-R

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

฿0.65
Price
฿0.49
GF Value