Union Pioneer PCL (BKK:UPF-R) Days Sales Outstanding: 74.45 (As of Jun. 2026) — Near Median

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BKK:UPF-R Union Pioneer PCL BKK:UPF-R
59 GF Score
Price ฿23.99
GF Value ฿27.68
! 4 Warning Signs
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What is Union Pioneer PCL Days Sales Outstanding?

Union Pioneer PCL BKK:UPF-R +9.07% 59 Days Sales Outstanding is 74.45 as of Jun. 2026, which is 8% below its 10-year median of 80.59. GuruFocus rates BKK:UPF-R with a GF Score™ of 59/100 and a GF Value™ of ฿27.68. The stock has 4 warning signs investors should review. Among 1,034 Manufacturing - Apparel & Accessories companies, Union Pioneer PCL ranks worse than 75.44% on this metric.

Union Pioneer PCL's average Accounts Receivable for the three months ended in Jun. 2026 was ฿107.7 Mil. Union Pioneer PCL's Revenue for the three months ended in Jun. 2026 was ฿132.0 Mil. Hence, Union Pioneer PCL's Days Sales Outstanding for the three months ended in Jun. 2026 was 74.45.

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

BKK:UPF-R' s Days Sales Outstanding Range Over the Past 10 Years
Min: 66.45   Med: 80.59   Max: 90.03
Current: 80.55

During the past 13 years, Union Pioneer PCL's highest Days Sales Outstanding was 90.03. The lowest was 66.45. And the median was 80.59.

BKK:UPF-R's Days Sales Outstanding is ranked worse than
75.44% of 1034 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 52.2 vs BKK:UPF-R: 80.55

Union Pioneer PCL's Days Sales Outstanding declined from Jun. 2025 (96.58) to Jun. 2026 (74.45).


Union Pioneer PCL  (BKK:UPF-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.


Union Pioneer PCL Days Sales Outstanding Related Terms


Union Pioneer PCL Days Sales Outstanding Historical Data

* Premium members only.

The historical data trend for Union Pioneer 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.

Union Pioneer PCL Days Sales Outstanding Chart

Union Pioneer 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 86.36 78.16 76.81 84.74 90.03

Union Pioneer PCL Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 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 96.58 84.05 82.04 79.96 74.45

Union Pioneer PCL Days Sales Outstanding Competitor Comparison

For the Textile Manufacturing subindustry, Union Pioneer 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.


Union Pioneer PCL Days Sales Outstanding vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Union Pioneer PCL's Days Sales Outstanding distribution charts can be found below:

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


BKK:UPF-R
59GF Score
Union Pioneer PCL BKK:UPF-R
Days Sales Outstanding is just one metric. See GF Score™, valuation, warning signs, and more.
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Union Pioneer 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.

Union Pioneer 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
=( (144.392 + 108.307) / 2 ) / 512.219*365
=126.3495 / 512.219*365
=90.03

Union Pioneer 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: Mar. 2026 ) + Accounts Receivable (A: Jun. 2026 )) / count ) / Revenue (A: Jun. 2026 )*Days in Period
=( (109.466 + 105.873) / 2 ) / 131.972*365 / 4
=107.6695 / 131.972*365 / 4
=74.45

* 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 74.45 mean?
Union Pioneer PCL (BKK:UPF-R) has a Days Sales Outstanding of 74.45 as of Jun. 2026. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Union Pioneer PCL and its competitors. This is near median its historical median of 80.59. Over the past decade, Union Pioneer PCL's Days Sales Outstanding has ranged from 66.45 to 90.03. According to the industry distribution chart, Union Pioneer PCL ranks #780 out of 1034 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 75.4%.
Is Union Pioneer PCL's Days Sales Outstanding too high?
Union Pioneer PCL's current Days Sales Outstanding of 74.45 is near median its 10-year median of 80.59. Over the past 10 years, this metric has ranged from a low of 66.45 to a high of 90.03. The Manufacturing - Apparel & Accessories industry median Days Sales Outstanding is 52.20. Union Pioneer PCL's value of 74.45 is 42.6% above this industry median. Based on the distribution chart, Union Pioneer PCL ranks #780 out of 1034 companies in the Manufacturing - Apparel & Accessories industry, which is in the bottom quartile relative to peers. Overall, Union Pioneer PCL has a GF Score™ of 59/100, reflecting its overall financial health beyond just this single metric.
How does Union Pioneer PCL's Days Sales Outstanding compare to competitors?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Union Pioneer PCL ranks #780 out of 1034 companies for Days Sales Outstanding. This places Union Pioneer PCL in the lower half of its industry. The industry median Days Sales Outstanding is 52.20. Union Pioneer PCL's value of 74.45 is 42.6% above this benchmark. Historically, Union Pioneer PCL's own Days Sales Outstanding has ranged from 66.45 to 90.03 over the past decade. While the company's 10-year median is 80.59 vs. the industry median of 52.20, Union Pioneer PCL 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 Manufacturing - Apparel & Accessories company?
The median Days Sales Outstanding among Manufacturing - Apparel & Accessories companies is 52.20, based on 1,034 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. Union Pioneer PCL's current Days Sales Outstanding of 74.45 is 42.6% 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 Union Pioneer PCL and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Days Sales Outstanding is 52.20 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Union Pioneer PCL's current Days Sales Outstanding is 74.45, which is near median its own 10-year median of 80.59. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Union Pioneer PCL stock overvalued right now?
Union Pioneer PCL (BKK:UPF-R) has a current Days Sales Outstanding of 74.45. The stock's GF Value™ is ฿27.68, compared to a current price of ฿23.99 — trading 13.3% below its estimated fair value. The current Days Sales Outstanding is 74.45, which is near median its 10-year median of 80.59 and 42.6% above the Manufacturing - Apparel & Accessories industry median of 52.20. Union Pioneer PCL's overall GF Score™ is 59/100 with 4 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 Union Pioneer PCL (BKK:UPF-R), the current Days Sales Outstanding is 74.45 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 Union Pioneer PCL (BKK:UPF-R) Overvalued in 2026?

Based on GuruFocus' analysis, Union Pioneer PCL stock appears to be undervalued. The current stock price of ฿23.99 is trading 13.3% below its estimated GF Value™ of ฿27.68.

Key valuation signals for BKK:UPF-R:

  • Days Sales Outstanding: 74.45 (near median its 10-year median of 80.59)
  • GF Value™: ฿27.68 vs. price of ฿23.99 (13.3% below fair value)
  • GF Score™: 59/100 with 4 warning signs
  • Industry Position: 42.6% above the Manufacturing - Apparel & Accessories median (#780 of 1034)

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


Union Pioneer PCL Business Description

Other Exchanges UPF:Thailand
Address No.1 Soi Serithai 62, Khwaeng Minburi, Khet Minburi, Bangkok, THA, 10510
Union Pioneer PCL is principally engaged in the manufacture and distribution of finished elastic products. It offers products such as Rubber thread and tape, Elastic braid, Elastic webbing and crochet, and covering yarn, among other products. The majority of the company's products are the raw materials for other products, such as the baby-adult diaper industry, garment industry, or other uses, depending on the nature of the business of the customers. Geographically, the company derives revenue from Thailand, the United States, and other countries.
59GF Score

Get the complete analysis for BKK:UPF-R

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

฿23.99
Price
฿27.68
GF Value