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UPLLSE:UPLL 78 Days Sales Outstanding is 159.94 as of Jun. 2026, which is 30% above its 10-year median of 122.60. GuruFocus rates LSE:UPLL with a GF Score™ of 78/100 and a GF Value™ of $15.47 (Modestly Undervalued). The stock has 6 warning signs investors should review. Among 248 Agriculture companies, UPL ranks worse than 77.42% on this metric.
UPL's average Accounts Receivable for the
three
months ended in Jun. 2026 was $1,885 Mil. UPL's Revenue for the
three
months ended in Jun. 2026 was $1,075 Mil.
Hence, UPL's Days Sales Outstanding for the
three
months ended in Jun. 2026 was 159.94.
The historical rank and industry rank for UPL's Days Sales Outstanding or its related term are showing as below:
LSE:UPLL'
s Days Sales Outstanding Range Over the Past 10 Years
Min: 112.88 Med: 122.6 Max: 149.78
Current: 117.77
During the past 13 years, UPL's highest Days Sales Outstanding was 149.78. The lowest was 112.88. And the median was 122.60.
LSE:UPLL's Days Sales Outstanding is ranked worse than 77.42% of 248
companies
in the Agriculture industry
Industry Median: 65.175
vs LSE:UPLL: 117.77
UPL's Days Sales Outstanding
increased
from Jun. 2025 (153.73) to Jun. 2026 (159.94).
For retailers, when we compare Days Sales Outstanding, it is important to compare the same period in the previous years.
UPL Days Sales Outstanding Related Terms
UPL Days Sales Outstanding Historical Data
* Premium members only.
The historical data trend for UPL'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.
LSE:UPLL vs CTVA, CF, MOS: Days Sales Outstanding Comparison
For the Agricultural Inputs subindustry, UPL'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.
UPL Days Sales Outstanding vs Agriculture Industry
For the Agriculture industry and Basic Materials sector, UPL's Days Sales Outstanding distribution charts can be found below:
* The bar in red indicates where UPL's Days Sales Outstanding falls into.
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.
* 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.
What does a Days Sales Outstanding of 159.94 mean?
UPL (LSE:UPLL) has a Days Sales Outstanding of 159.94 as of Jun. 2026. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on UPL and its competitors. This is 30% above median its historical median of 122.60. Over the past decade, UPL's Days Sales Outstanding has ranged from 112.88 to 149.78. According to the industry distribution chart, UPL ranks #192 out of 248 companies in the Agriculture industry, placing it in the top 77.4%.
Is UPL's Days Sales Outstanding too high?
UPL's current Days Sales Outstanding of 159.94 is 30% above median its 10-year median of 122.60. Over the past 10 years, this metric has ranged from a low of 112.88 to a high of 149.78. The Agriculture industry median Days Sales Outstanding is 65.18. UPL's value of 159.94 is 145.4% above this industry median. Based on the distribution chart, UPL ranks #192 out of 248 companies in the Agriculture industry, which is in the bottom quartile relative to peers. Overall, UPL has a GF Score™ of 78/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does UPL's Days Sales Outstanding compare to CTVA and CF?
According to the Agriculture industry distribution chart, UPL ranks #192 out of 248 companies for Days Sales Outstanding. This places UPL in the lower half of its industry. The industry median Days Sales Outstanding is 65.18. UPL's value of 159.94 is 145.4% above this benchmark. Historically, UPL's own Days Sales Outstanding has ranged from 112.88 to 149.78 over the past decade. While the company's 10-year median is 122.60 vs. the industry median of 65.18, UPL 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 Agriculture company?
The median Days Sales Outstanding among Agriculture companies is 65.18, based on 248 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. UPL's current Days Sales Outstanding of 159.94 is 145.4% 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 UPL and its competitors. For the Agriculture industry, the median Days Sales Outstanding is 65.18 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. UPL's current Days Sales Outstanding is 159.94, which is 30% above median its own 10-year median of 122.60. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is UPL stock overvalued right now?
Based on GuruFocus' analysis, UPL (LSE:UPLL) is currently considered Modestly Undervalued. The stock's GF Value™ is $15.47, compared to a current price of $14.00 — trading 9.5% below its estimated fair value. The current Days Sales Outstanding is 159.94, which is 30% above median its 10-year median of 122.60 and 145.4% above the Agriculture industry median of 65.18. UPL's overall GF Score™ is 78/100 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 UPL (LSE:UPLL), the current Days Sales Outstanding is 159.94 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 UPL (LSE:UPLL) Overvalued in 2026?
Based on GuruFocus' analysis, UPL stock appears to be undervalued.
The current stock price of $14.00 is trading 9.5% below its estimated GF Value™ of $15.47.
GuruFocus considers UPL to be Modestly Undervalued.
Key valuation signals for LSE:UPLL:
Days Sales Outstanding: 159.94 (30% above median its 10-year median of 122.60)
GF Value™: $15.47 vs. price of $14.00 (9.5% below fair value)
Industry Position: 145.4% above the Agriculture median (#192 of 248)
No single metric tells the full story. See the LSE:UPLL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
UPL Ltd is principally engaged in the business of manufacturing and sale of crop protection products. The firm's crop protection portfolio includes fungicides, herbicides, insecticides, plant growth regulators, rodenticides, and specialty crop chemicals. The firm's seed products consist of nutri-feeds, seeds, and seed treatment products. UPL competes on price with the manufacture and sale of generic products. The company generates its revenue globally, with sales in various countries, and derives a majority share of its revenue from its business outside India. The firm sells its products through a distribution network in each region.
78GF Score
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