EIPAF (Eni SpA) Days Sales Outstanding: 48.33 (As of Jun. 2026) — 13% Below Median

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EIPAF Eni SpA EIPAF
64 GF Score
Price $28.54
GF Value $16.83
Valuation Significantly Overvalued
! 6 Warning Signs
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What is Eni SpA Days Sales Outstanding?

Eni SpA EIPAF 64 Days Sales Outstanding is 48.33 as of Jun. 2026, which is 13% below its 10-year median of 55.44. GuruFocus rates EIPAF with a GF Score™ of 64/100 and a GF Value™ of $16.83 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 900 Oil & Gas companies, Eni SpA ranks worse than 52.44% on this metric.

Eni SpA's average Accounts Receivable for the three months ended in Jun. 2026 was $13,617 Mil. Eni SpA's Revenue for the three months ended in Jun. 2026 was $25,707 Mil. Hence, Eni SpA's Days Sales Outstanding for the three months ended in Jun. 2026 was 48.33.

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

EIPAF' s Days Sales Outstanding Range Over the Past 10 Years
Min: 44.18   Med: 55.44   Max: 77.9
Current: 48.05

During the past 13 years, Eni SpA's highest Days Sales Outstanding was 77.90. The lowest was 44.18. And the median was 55.44.

EIPAF's Days Sales Outstanding is ranked worse than
52.44% of 900 companies
in the Oil & Gas industry
Industry Median: 45.19 vs EIPAF: 48.05

Eni SpA's Days Sales Outstanding declined from Jun. 2025 (68.75) to Jun. 2026 (48.33).


Eni SpA  (OTCPK:EIPAF) Days Sales Outstanding Explanation

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


Eni SpA Days Sales Outstanding Related Terms


Eni SpA Days Sales Outstanding Historical Data

* Premium members only.

The historical data trend for Eni SpA'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.

Eni SpA Days Sales Outstanding Chart

Eni SpA 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 55.18 45.61 56.99 54.04 44.92

Eni SpA 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 68.75 49.25 47.43 54.65 48.33

EIPAF vs XOM, CVX: Days Sales Outstanding Comparison

For the Oil & Gas Integrated subindustry, Eni SpA'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.


Eni SpA Days Sales Outstanding vs Oil & Gas Industry

For the Oil & Gas industry and Energy sector, Eni SpA's Days Sales Outstanding distribution charts can be found below:

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


EIPAF
64GF Score
Eni SpA EIPAF
Days Sales Outstanding is just one metric. See GF Score™, valuation, warning signs, and more.
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Eni SpA 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.

Eni SpA'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
=( (13153.927 + 10522.248) / 2 ) / 96195.55*365
=11838.0875 / 96195.55*365
=44.92

Eni SpA'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
=( (16813.873 + 10419.355) / 2 ) / 25707.373*365 / 4
=13616.614 / 25707.373*365 / 4
=48.33

* 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 48.33 mean?
Eni SpA (EIPAF) has a Days Sales Outstanding of 48.33 as of Jun. 2026. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Eni SpA and its competitors. This is 13% below median its historical median of 55.44. Over the past decade, Eni SpA's Days Sales Outstanding has ranged from 44.18 to 77.90. According to the industry distribution chart, Eni SpA ranks #472 out of 900 companies in the Oil & Gas industry, placing it in the top 52.4%.
Is Eni SpA's Days Sales Outstanding too high?
Eni SpA's current Days Sales Outstanding of 48.33 is 13% below median its 10-year median of 55.44. Over the past 10 years, this metric has ranged from a low of 44.18 to a high of 77.90. The Oil & Gas industry median Days Sales Outstanding is 45.19. Eni SpA's value of 48.33 is 6.9% above this industry median. Based on the distribution chart, Eni SpA ranks #472 out of 900 companies in the Oil & Gas industry, which is below the industry midpoint. Overall, Eni SpA has a GF Score™ of 64/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Eni SpA's Days Sales Outstanding compare to XOM and CVX?
According to the Oil & Gas industry distribution chart, Eni SpA ranks #472 out of 900 companies for Days Sales Outstanding. This places Eni SpA in the lower half of its industry. The industry median Days Sales Outstanding is 45.19. Eni SpA's value of 48.33 is 6.9% above this benchmark. Historically, Eni SpA's own Days Sales Outstanding has ranged from 44.18 to 77.90 over the past decade. While the company's 10-year median is 55.44 vs. the industry median of 45.19, Eni SpA 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 an Oil & Gas company?
The median Days Sales Outstanding among Oil & Gas companies is 45.19, based on 900 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. Eni SpA's current Days Sales Outstanding of 48.33 is 6.9% 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 Eni SpA and its competitors. For the Oil & Gas industry, the median Days Sales Outstanding is 45.19 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eni SpA's current Days Sales Outstanding is 48.33, which is 13% below median its own 10-year median of 55.44. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eni SpA stock overvalued right now?
Based on GuruFocus' analysis, Eni SpA (EIPAF) is currently considered Significantly Overvalued. The stock's GF Value™ is $16.83, compared to a current price of $28.54 — trading 69.6% above its estimated fair value. The current Days Sales Outstanding is 48.33, which is 13% below median its 10-year median of 55.44 and 6.9% above the Oil & Gas industry median of 45.19. Eni SpA's overall GF Score™ is 64/100 with 6 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 Eni SpA (EIPAF), the current Days Sales Outstanding is 48.33 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 Eni SpA (EIPAF) Overvalued in 2026?

Based on GuruFocus' analysis, Eni SpA stock appears to be overvalued. The current stock price of $28.54 is trading 69.6% above its estimated GF Value™ of $16.83. GuruFocus considers Eni SpA to be Significantly Overvalued.

Key valuation signals for EIPAF:

  • Days Sales Outstanding: 48.33 (13% below median its 10-year median of 55.44)
  • GF Value™: $16.83 vs. price of $28.54 (69.6% above fair value)
  • GF Score™: 64/100 with 6 warning signs
  • Industry Position: 6.9% above the Oil & Gas median (#472 of 900)

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


Eni SpA Business Description

Industry EnergyOil & Gas
Address 1, Piazzale Enrico Mattei, Rome, ITA, 00144
Eni is an integrated oil and gas company that explores for, produces, and refines oil around the world. In 2025, the company produced 0.8 million barrels of liquids and 4.6 billion cubic feet of natural gas per day. At year-end 2025, Eni held reserves of 6.9 billion barrels of oil equivalent, 44% of which are liquids. The Italian government owns a 33.1% stake in the company. Plentitude, Eni's renewable and low-carbon business, has 5.8 gigawatts of renewable power capacity, serves 10 million electricity customers, and operates 23,000 electric vehicle charging points.
64GF Score

Get the complete analysis for EIPAF

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

$28.54
Price
$16.83
GF Value