Sao Martinho (BSP:SMTO3) Days Sales Outstanding: 26.81 (As of Jun. 2026) — 48% Above 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:SMTO3 Sao Martinho SA BSP:SMTO3
77 GF Score
Price R$20.60
GF Value R$21.23
Valuation Fairly Valued
! 11 Warning Signs
View Full Analysis

What is Sao Martinho Days Sales Outstanding?

Sao Martinho BSP:SMTO3 +1.78% 77 Days Sales Outstanding is 26.81 as of Jun. 2026, which is 48% above its 10-year median of 18.14. GuruFocus rates BSP:SMTO3 with a GF Score™ of 77/100 and a GF Value™ of R$21.23 (Fairly Valued). The stock has 11 warning signs investors should review. Among 1,580 Chemicals companies, Sao Martinho ranks better than 89.62% on this metric.

Sao Martinho's average Accounts Receivable for the three months ended in Jun. 2026 was R$449 Mil. Sao Martinho's Revenue for the three months ended in Jun. 2026 was R$1,528 Mil. Hence, Sao Martinho's Days Sales Outstanding for the three months ended in Jun. 2026 was 26.81.

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

BSP:SMTO3' s Days Sales Outstanding Range Over the Past 10 Years
Min: 13.79   Med: 18.14   Max: 29.13
Current: 23.6

During the past 13 years, Sao Martinho's highest Days Sales Outstanding was 29.13. The lowest was 13.79. And the median was 18.14.

BSP:SMTO3's Days Sales Outstanding is ranked better than
89.62% of 1580 companies
in the Chemicals industry
Industry Median: 63.38 vs BSP:SMTO3: 23.60

Sao Martinho's Days Sales Outstanding increased from Jun. 2025 (25.08) to Jun. 2026 (26.81).


Sao Martinho  (BSP:SMTO3) Days Sales Outstanding Explanation

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


Sao Martinho Days Sales Outstanding Related Terms


Sao Martinho Days Sales Outstanding Historical Data

* Premium members only.

The historical data trend for Sao Martinho'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.

Sao Martinho Days Sales Outstanding Chart

Sao Martinho Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Days Sales Outstanding
Get a 7-Day Free Trial Premium Member Only Premium Member Only 14.08 13.79 24.92 29.13 20.72

Sao Martinho 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 25.08 25.81 24.49 15.90 26.81

BSP:SMTO3 vs LIN, SHW, ECL: Days Sales Outstanding Comparison

For the Specialty Chemicals subindustry, Sao Martinho'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.


Sao Martinho Days Sales Outstanding vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Sao Martinho's Days Sales Outstanding distribution charts can be found below:

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


BSP:SMTO3
77GF Score
Sao Martinho SA BSP:SMTO3
Days Sales Outstanding is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Sao Martinho 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.

Sao Martinho's Days Sales Outstanding for the fiscal year that ended in Mar. 2026 is calculated as

Days Sales Outstanding (A: Mar. 2026 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Mar. 2025 ) + Accounts Receivable (A: Mar. 2026 )) / count ) / Revenue (A: Mar. 2026 )*Days in Period
=( (477.21 + 366.65) / 2 ) / 7431.765*365
=421.93 / 7431.765*365
=20.72

Sao Martinho'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
=( (366.65 + 531.231) / 2 ) / 1527.994*365 / 4
=448.9405 / 1527.994*365 / 4
=26.81

* 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 26.81 mean?
Sao Martinho (BSP:SMTO3) has a Days Sales Outstanding of 26.81 as of Jun. 2026. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Sao Martinho and its competitors. This is 48% above median its historical median of 18.14. Over the past decade, Sao Martinho's Days Sales Outstanding has ranged from 13.79 to 29.13. According to the industry distribution chart, Sao Martinho ranks #164 out of 1580 companies in the Chemicals industry, placing it in the top 10.4%.
Is Sao Martinho's Days Sales Outstanding too high?
Sao Martinho's current Days Sales Outstanding of 26.81 is 48% above median its 10-year median of 18.14. Over the past 10 years, this metric has ranged from a low of 13.79 to a high of 29.13. The Chemicals industry median Days Sales Outstanding is 63.38. Sao Martinho's value of 26.81 is 57.7% below this industry median. Based on the distribution chart, Sao Martinho ranks #164 out of 1580 companies in the Chemicals industry, which is in the top quartile — a strong position relative to peers. Overall, Sao Martinho has a GF Score™ of 77/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Sao Martinho's Days Sales Outstanding compare to LIN and SHW?
According to the Chemicals industry distribution chart, Sao Martinho ranks #164 out of 1580 companies for Days Sales Outstanding. This places Sao Martinho in the top 10% of its industry — outperforming the majority of peers. The industry median Days Sales Outstanding is 63.38. Sao Martinho's value of 26.81 is 57.7% below this benchmark. Historically, Sao Martinho's own Days Sales Outstanding has ranged from 13.79 to 29.13 over the past decade. While the company's 10-year median is 18.14 vs. the industry median of 63.38, Sao Martinho 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 Chemicals company?
The median Days Sales Outstanding among Chemicals companies is 63.38, based on 1,580 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. Sao Martinho's current Days Sales Outstanding of 26.81 is 57.7% 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 Sao Martinho and its competitors. For the Chemicals industry, the median Days Sales Outstanding is 63.38 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sao Martinho's current Days Sales Outstanding is 26.81, which is 48% above median its own 10-year median of 18.14. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sao Martinho stock overvalued right now?
Based on GuruFocus' analysis, Sao Martinho (BSP:SMTO3) is currently considered Fairly Valued. The stock's GF Value™ is R$21.23, compared to a current price of R$20.60 — trading 3% below its estimated fair value. The current Days Sales Outstanding is 26.81, which is 48% above median its 10-year median of 18.14 and 57.7% below the Chemicals industry median of 63.38. Sao Martinho's overall GF Score™ is 77/100 with 11 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 Sao Martinho (BSP:SMTO3), the current Days Sales Outstanding is 26.81 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 Sao Martinho (BSP:SMTO3) Overvalued in 2026?

Based on GuruFocus' analysis, Sao Martinho stock appears to be undervalued. The current stock price of R$20.60 is trading 3% below its estimated GF Value™ of R$21.23. GuruFocus considers Sao Martinho to be Fairly Valued.

Key valuation signals for BSP:SMTO3:

  • Days Sales Outstanding: 26.81 (48% above median its 10-year median of 18.14)
  • GF Value™: R$21.23 vs. price of R$20.60 (3% below fair value)
  • GF Score™: 77/100 with 11 warning signs
  • Industry Position: 57.7% below the Chemicals median (#164 of 1580)

No single metric tells the full story. See the BSP:SMTO3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Sao Martinho Business Description

Address Fazenda Sao Martinho, Pradopolis, SP, BRA, CEP 14850-000
Sao Martinho SA operates the following segments: sugar, ethanol, electricity, real estate ventures, Yeast, and other products. Sales of sugar and ethanol, both of which the company produces with sugar cane, comprise the vast majority of the company's revenue. Sao Martinho produces sugar and ethanol in its four Brazilian mills. The company derives its sugar cane mostly from its own plantations, agricultural partnerships, shareholders, and related companies. Sao Martinho exports most of its sugar, and it sells most of its ethanol domestically.
77GF Score

Get the complete analysis for BSP:SMTO3

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

R$20.60
Price
R$21.23
GF Value