Columbia Sportswear Co (BSP:C2SW34) Days Sales Outstanding: 48.06 (As of Jun. 2026) — 10% 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.

BSP:C2SW34 Columbia Sportswear Co BSP:C2SW34
82 GF Score
Price R$29.34
GF Value R$39.14
Valuation Modestly Undervalued
! 2 Warning Signs
View Full Analysis

What is Columbia Sportswear Co Days Sales Outstanding?

Columbia Sportswear Co BSP:C2SW34 82 Days Sales Outstanding is 48.06 as of Jun. 2026, which is 10% below its 10-year median of 53.61. GuruFocus rates BSP:C2SW34 with a GF Score™ of 82/100 and a GF Value™ of R$39.14 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 1,036 Manufacturing - Apparel & Accessories companies, Columbia Sportswear Co ranks better than 62.16% on this metric.

Columbia Sportswear Co's average Accounts Receivable for the three months ended in Jun. 2026 was R$1,658 Mil. Columbia Sportswear Co's Revenue for the three months ended in Jun. 2026 was R$3,148 Mil. Hence, Columbia Sportswear Co's Days Sales Outstanding for the three months ended in Jun. 2026 was 48.06.

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

BSP:C2SW34' s Days Sales Outstanding Range Over the Past 10 Years
Min: 41.65   Med: 53.61   Max: 68.66
Current: 41.65

During the past 13 years, Columbia Sportswear Co's highest Days Sales Outstanding was 68.66. The lowest was 41.65. And the median was 53.61.

BSP:C2SW34's Days Sales Outstanding is ranked better than
62.16% of 1036 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 52.795 vs BSP:C2SW34: 41.65

Columbia Sportswear Co's Days Sales Outstanding declined from Jun. 2025 (52.26) to Jun. 2026 (48.06).


Columbia Sportswear Co  (BSP:C2SW34) Days Sales Outstanding Explanation

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


Columbia Sportswear Co Days Sales Outstanding Related Terms


Columbia Sportswear Co Days Sales Outstanding Historical Data

* Premium members only.

The historical data trend for Columbia Sportswear Co'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.

Columbia Sportswear Co Days Sales Outstanding Chart

Columbia Sportswear Co 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 52.53 56.55 52.82 41.03 46.74

Columbia Sportswear Co 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 52.26 44.05 42.77 46.20 48.06

BSP:C2SW34 vs UAA, PVH, ZGN: Days Sales Outstanding Comparison

For the Apparel Manufacturing subindustry, Columbia Sportswear Co'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.


Columbia Sportswear Co Days Sales Outstanding vs Manufacturing - Apparel & Accessories Industry

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

* The bar in red indicates where Columbia Sportswear Co's Days Sales Outstanding falls into.


BSP:C2SW34
82GF Score
Columbia Sportswear Co BSP:C2SW34
Days Sales Outstanding is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Columbia Sportswear Co 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.

Columbia Sportswear Co'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
=( (2547.405 + 2199.564) / 2 ) / 18534.928*365
=2373.4845 / 18534.928*365
=46.74

Columbia Sportswear Co'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
=( (1926.119 + 1390.04) / 2 ) / 3148.052*365 / 4
=1658.0795 / 3148.052*365 / 4
=48.06

* 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 48.06 mean?
Columbia Sportswear Co (BSP:C2SW34) has a Days Sales Outstanding of 48.06 as of Jun. 2026. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Columbia Sportswear Co and its competitors. This is 10% below median its historical median of 53.61. Over the past decade, Columbia Sportswear Co's Days Sales Outstanding has ranged from 41.65 to 68.66. According to the industry distribution chart, Columbia Sportswear Co ranks #392 out of 1036 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 37.8%.
Is Columbia Sportswear Co's Days Sales Outstanding too high?
Columbia Sportswear Co's current Days Sales Outstanding of 48.06 is 10% below median its 10-year median of 53.61. Over the past 10 years, this metric has ranged from a low of 41.65 to a high of 68.66. The Manufacturing - Apparel & Accessories industry median Days Sales Outstanding is 52.80. Columbia Sportswear Co's value of 48.06 is 9% below this industry median. Based on the distribution chart, Columbia Sportswear Co ranks #392 out of 1036 companies in the Manufacturing - Apparel & Accessories industry, which is above the industry midpoint. Overall, Columbia Sportswear Co has a GF Score™ of 82/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Columbia Sportswear Co's Days Sales Outstanding compare to UAA and PVH?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Columbia Sportswear Co ranks #392 out of 1036 companies for Days Sales Outstanding. This puts Columbia Sportswear Co in the upper half of its industry. The industry median Days Sales Outstanding is 52.80. Columbia Sportswear Co's value of 48.06 is 9% below this benchmark. Historically, Columbia Sportswear Co's own Days Sales Outstanding has ranged from 41.65 to 68.66 over the past decade. While the company's 10-year median is 53.61 vs. the industry median of 52.80, Columbia Sportswear Co 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 Manufacturing - Apparel & Accessories company?
The median Days Sales Outstanding among Manufacturing - Apparel & Accessories companies is 52.80, based on 1,036 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. Columbia Sportswear Co's current Days Sales Outstanding of 48.06 is 9% 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 Columbia Sportswear Co and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Days Sales Outstanding is 52.80 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Columbia Sportswear Co's current Days Sales Outstanding is 48.06, which is 10% below median its own 10-year median of 53.61. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Columbia Sportswear Co stock overvalued right now?
Based on GuruFocus' analysis, Columbia Sportswear Co (BSP:C2SW34) is currently considered Modestly Undervalued. The stock's GF Value™ is R$39.14, compared to a current price of R$29.34 — trading 25% below its estimated fair value. The current Days Sales Outstanding is 48.06, which is 10% below median its 10-year median of 53.61 and 9% below the Manufacturing - Apparel & Accessories industry median of 52.80. Columbia Sportswear Co's overall GF Score™ is 82/100 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 Columbia Sportswear Co (BSP:C2SW34), the current Days Sales Outstanding is 48.06 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 Columbia Sportswear Co (BSP:C2SW34) Overvalued in 2026?

Based on GuruFocus' analysis, Columbia Sportswear Co stock appears to be undervalued. The current stock price of R$29.34 is trading 25% below its estimated GF Value™ of R$39.14. GuruFocus considers Columbia Sportswear Co to be Modestly Undervalued.

Key valuation signals for BSP:C2SW34:

  • Days Sales Outstanding: 48.06 (10% below median its 10-year median of 53.61)
  • GF Value™: R$39.14 vs. price of R$29.34 (25% below fair value)
  • GF Score™: 82/100 with 2 warning signs
  • Industry Position: 9% below the Manufacturing - Apparel & Accessories median (#392 of 1036)

No single metric tells the full story. See the BSP:C2SW34 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Columbia Sportswear Co Business Description

Other Exchanges COLM:USA
Address 14375 Northwest Science Park Drive, Portland, OR, USA, 97229
Columbia Sportswear Co makes outdoor and active-lifestyle apparel, footwear, equipment, and accessories that it sells under four primary brands: Columbia, Sorel, Mountain Hardwear, and prAna. The majority of sales are in the United States, but the company also has remarkable sales in its three other geographic segments: Latin American and Asia-Pacific; Europe, Middle East, and Africa; and Canada. The majority of sales are through wholesale channels, including sporting goods and department stores, but the company also operates its own branded stores in each of its geographic segments. It sources products from around the world and uses contract manufacturers outside the United States, predominantly in Asia to manufacture its various products.
82GF Score

Get the complete analysis for BSP:C2SW34

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

R$29.34
Price
R$39.14
GF Value