ESHDF (Esprit Holdings) Days Sales Outstanding: 49.67 (As of Dec. 2025) — 62% Above Median

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ESHDF Esprit Holdings Ltd ESHDF
25 GF Score
Price $0.08
GF Value $0.04
Valuation Significantly Overvalued
! 6 Warning Signs
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What is Esprit Holdings Days Sales Outstanding?

Esprit Holdings ESHDF 25 Days Sales Outstanding is 49.67 as of Dec. 2025, which is 62% above its 10-year median of 30.59. GuruFocus rates ESHDF with a GF Score™ of 25/100 and a GF Value™ of $0.04 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 1,107 Retail - Cyclical companies, Esprit Holdings ranks worse than 77.15% on this metric.

Esprit Holdings's average Accounts Receivable for the six months ended in Dec. 2025 was $0.49 Mil. Esprit Holdings's Revenue for the six months ended in Dec. 2025 was $1.78 Mil. Hence, Esprit Holdings's Days Sales Outstanding for the six months ended in Dec. 2025 was 49.67.

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

ESHDF' s Days Sales Outstanding Range Over the Past 10 Years
Min: 25.52   Med: 30.59   Max: 3606.2
Current: 49.51

During the past 13 years, Esprit Holdings's highest Days Sales Outstanding was 3606.20. The lowest was 25.52. And the median was 30.59.

ESHDF's Days Sales Outstanding is ranked worse than
77.15% of 1107 companies
in the Retail - Cyclical industry
Industry Median: 18.05 vs ESHDF: 49.51

Esprit Holdings's Days Sales Outstanding declined from Dec. 2024 (55.55) to Dec. 2025 (49.67).


Esprit Holdings  (OTCPK:ESHDF) Days Sales Outstanding Explanation

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


Esprit Holdings Days Sales Outstanding Related Terms


Esprit Holdings Days Sales Outstanding Historical Data

* Premium members only.

The historical data trend for Esprit Holdings'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.

Esprit Holdings Days Sales Outstanding Chart

Esprit Holdings Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Sales Outstanding
Get a 7-Day Free Trial Premium Member Only Premium Member Only 30.04 27.62 3,611.72 2,234.54 50.06

Esprit Holdings Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 0.00 1,837.66 55.55 47.91 49.67

ESHDF vs TJX, ROST, BURL: Days Sales Outstanding Comparison

For the Apparel Retail subindustry, Esprit Holdings'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.


Esprit Holdings Days Sales Outstanding vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Esprit Holdings's Days Sales Outstanding distribution charts can be found below:

* The bar in red indicates where Esprit Holdings's Days Sales Outstanding falls into.


ESHDF
25GF Score
Esprit Holdings Ltd ESHDF
Days Sales Outstanding is just one metric. See GF Score™, valuation, warning signs, and more.
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Esprit Holdings 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.

Esprit Holdings'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
=( (0.096 + 0.626) / 2 ) / 2.632*365
=0.361 / 2.632*365
=50.06

Esprit Holdings's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding (Q: Dec. 2025 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Jun. 2025 ) + Accounts Receivable (A: Dec. 2025 )) / count ) / Revenue (A: Dec. 2025 )*Days in Period
=( (0.345 + 0.626) / 2 ) / 1.784*365 / 2
=0.4855 / 1.784*365 / 2
=49.67

* 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 49.67 mean?
Esprit Holdings (ESHDF) has a Days Sales Outstanding of 49.67 as of Dec. 2025. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Esprit Holdings and its competitors. This is 62% above median its historical median of 30.59. Over the past decade, Esprit Holdings' Days Sales Outstanding has ranged from 25.52 to 3,606.20. According to the industry distribution chart, Esprit Holdings ranks #854 out of 1107 companies in the Retail - Cyclical industry, placing it in the top 77.1%.
Is Esprit Holdings' Days Sales Outstanding too high?
Esprit Holdings' current Days Sales Outstanding of 49.67 is 62% above median its 10-year median of 30.59. Over the past 10 years, this metric has ranged from a low of 25.52 to a high of 3,606.20. The Retail - Cyclical industry median Days Sales Outstanding is 18.05. Esprit Holdings' value of 49.67 is 175.2% above this industry median. Based on the distribution chart, Esprit Holdings ranks #854 out of 1107 companies in the Retail - Cyclical industry, which is in the bottom quartile relative to peers. Overall, Esprit Holdings has a GF Score™ of 25/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Esprit Holdings' Days Sales Outstanding compare to TJX and ROST?
According to the Retail - Cyclical industry distribution chart, Esprit Holdings ranks #854 out of 1107 companies for Days Sales Outstanding. This places Esprit Holdings in the lower half of its industry. The industry median Days Sales Outstanding is 18.05. Esprit Holdings' value of 49.67 is 175.2% above this benchmark. Historically, Esprit Holdings' own Days Sales Outstanding has ranged from 25.52 to 3,606.20 over the past decade. While the company's 10-year median is 30.59 vs. the industry median of 18.05, Esprit Holdings 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 Retail - Cyclical company?
The median Days Sales Outstanding among Retail - Cyclical companies is 18.05, based on 1,107 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. Esprit Holdings's current Days Sales Outstanding of 49.67 is 175.2% 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 Esprit Holdings and its competitors. For the Retail - Cyclical industry, the median Days Sales Outstanding is 18.05 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Esprit Holdings's current Days Sales Outstanding is 49.67, which is 62% above median its own 10-year median of 30.59. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Esprit Holdings stock overvalued right now?
Based on GuruFocus' analysis, Esprit Holdings (ESHDF) is currently considered Significantly Overvalued. The stock's GF Value™ is $0.04, compared to a current price of $0.08 — trading 100% above its estimated fair value. The current Days Sales Outstanding is 49.67, which is 62% above median its 10-year median of 30.59 and 175.2% above the Retail - Cyclical industry median of 18.05. Esprit Holdings' overall GF Score™ is 25/100 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 Esprit Holdings (ESHDF), the current Days Sales Outstanding is 49.67 as of Dec. 2025. 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 Esprit Holdings (ESHDF) Overvalued in 2026?

Based on GuruFocus' analysis, Esprit Holdings stock appears to be overvalued. The current stock price of $0.08 is trading 100% above its estimated GF Value™ of $0.04. GuruFocus considers Esprit Holdings to be Significantly Overvalued.

Key valuation signals for ESHDF:

  • Days Sales Outstanding: 49.67 (62% above median its 10-year median of 30.59)
  • GF Value™: $0.04 vs. price of $0.08 (100% above fair value)
  • GF Score™: 25/100 with 6 warning signs
  • Industry Position: 175.2% above the Retail - Cyclical median (#854 of 1107)

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


Esprit Holdings Business Description

Other Exchanges 00330:Hong KongESH:Germany
Address 28 Marble Road, 27th Floor, China United Centre, North Point, Hong Kong, HKG
Esprit Holdings Ltd is engaged in the licensing business of its ESPRIT brand across both fashion and non-apparel product categories. Geographically, the company generates maximum revenue from Hong Kong, United States and Other Countries.
25GF Score

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

$0.08
Price
$0.04
GF Value