Dow (FRA:2OY) Days Sales Outstanding: 43.76 (As of Jun. 2026) — Near 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.

FRA:2OY Dow Inc FRA:2OY
66 GF Score
Price €26.77
GF Value €32.23
Valuation Modestly Undervalued
! 10 Warning Signs
View Full Analysis

What is Dow Days Sales Outstanding?

Dow FRA:2OY -0.48% 66 Days Sales Outstanding is 43.76 as of Jun. 2026, which is 1% above its 10-year median of 43.46. GuruFocus rates FRA:2OY with a GF Score™ of 66/100 and a GF Value™ of €32.23 (Modestly Undervalued). The stock has 10 warning signs investors should review. Among 1,581 Chemicals companies, Dow ranks better than 70.4% on this metric.

Dow's average Accounts Receivable for the three months ended in Jun. 2026 was €5,033 Mil. Dow's Revenue for the three months ended in Jun. 2026 was €10,496 Mil. Hence, Dow's Days Sales Outstanding for the three months ended in Jun. 2026 was 43.76.

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

FRA:2OY' s Days Sales Outstanding Range Over the Past 10 Years
Min: 39.61   Med: 43.46   Max: 61.25
Current: 47.43

During the past 10 years, Dow's highest Days Sales Outstanding was 61.25. The lowest was 39.61. And the median was 43.46.

FRA:2OY's Days Sales Outstanding is ranked better than
70.4% of 1581 companies
in the Chemicals industry
Industry Median: 64.58 vs FRA:2OY: 47.43

Dow's Days Sales Outstanding declined from Jun. 2025 (48.19) to Jun. 2026 (43.76).


Dow  (FRA:2OY) Days Sales Outstanding Explanation

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


Dow Days Sales Outstanding Related Terms


Dow Days Sales Outstanding Historical Data

* Premium members only.

The historical data trend for Dow'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.

Dow Days Sales Outstanding Chart

Dow 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 38.41 38.57 42.92 39.45 46.03

Dow 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 48.19 48.34 47.24 46.06 43.76

FRA:2OY vs CE, OLN, HUN: Days Sales Outstanding Comparison

For the Chemicals subindustry, Dow'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.


Dow Days Sales Outstanding vs Chemicals Industry

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

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


FRA:2OY
66GF Score
Dow Inc FRA:2OY
Days Sales Outstanding is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Dow 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.

Dow'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
=( (4541.98 + 4066.748) / 2 ) / 34132.672*365
=4304.364 / 34132.672*365
=46.03

Dow'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
=( (4485.025 + 5581.24) / 2 ) / 10495.856*365 / 4
=5033.1325 / 10495.856*365 / 4
=43.76

* 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 43.76 mean?
Dow (FRA:2OY) has a Days Sales Outstanding of 43.76 as of Jun. 2026. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Dow and its competitors. This is near median its historical median of 43.46. Over the past decade, Dow's Days Sales Outstanding has ranged from 39.61 to 61.25. According to the industry distribution chart, Dow ranks #468 out of 1581 companies in the Chemicals industry, placing it in the top 29.6%.
Is Dow's Days Sales Outstanding too high?
Dow's current Days Sales Outstanding of 43.76 is near median its 10-year median of 43.46. Over the past 10 years, this metric has ranged from a low of 39.61 to a high of 61.25. The Chemicals industry median Days Sales Outstanding is 64.58. Dow's value of 43.76 is 32.2% below this industry median. Based on the distribution chart, Dow ranks #468 out of 1581 companies in the Chemicals industry, which is above the industry midpoint. Overall, Dow has a GF Score™ of 66/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Dow's Days Sales Outstanding compare to CE and OLN?
According to the Chemicals industry distribution chart, Dow ranks #468 out of 1581 companies for Days Sales Outstanding. This puts Dow in the upper half of its industry. The industry median Days Sales Outstanding is 64.58. Dow's value of 43.76 is 32.2% below this benchmark. Historically, Dow's own Days Sales Outstanding has ranged from 39.61 to 61.25 over the past decade. While the company's 10-year median is 43.46 vs. the industry median of 64.58, Dow 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 64.58, based on 1,581 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. Dow's current Days Sales Outstanding of 43.76 is 32.2% 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 Dow and its competitors. For the Chemicals industry, the median Days Sales Outstanding is 64.58 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Dow's current Days Sales Outstanding is 43.76, which is near median its own 10-year median of 43.46. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Dow stock overvalued right now?
Based on GuruFocus' analysis, Dow (FRA:2OY) is currently considered Modestly Undervalued. The stock's GF Value™ is €32.23, compared to a current price of €26.77 — trading 16.9% below its estimated fair value. The current Days Sales Outstanding is 43.76, which is near median its 10-year median of 43.46 and 32.2% below the Chemicals industry median of 64.58. Dow's overall GF Score™ is 66/100 with 10 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 Dow (FRA:2OY), the current Days Sales Outstanding is 43.76 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 Dow (FRA:2OY) Overvalued in 2026?

Based on GuruFocus' analysis, Dow stock appears to be undervalued. The current stock price of €26.77 is trading 16.9% below its estimated GF Value™ of €32.23. GuruFocus considers Dow to be Modestly Undervalued.

Key valuation signals for FRA:2OY:

  • Days Sales Outstanding: 43.76 (near median its 10-year median of 43.46)
  • GF Value™: €32.23 vs. price of €26.77 (16.9% below fair value)
  • GF Score™: 66/100 with 10 warning signs
  • Industry Position: 32.2% below the Chemicals median (#468 of 1581)

No single metric tells the full story. See the FRA:2OY stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Dow Business Description

Address 2211 H.H. Dow Way, Midland, MI, USA, 48674
Dow Chemical is a diversified global chemicals producer formed in 2019 as a result of the DowDuPont merger and subsequent separations. The firm is a leading producer of several chemicals, including polyethylene, ethylene oxide, and silicone rubber. Its products have numerous applications in consumer and industrial end markets.
66GF Score

Get the complete analysis for FRA:2OY

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

€26.77
Price
€32.23
GF Value