OGS (ONE Gas) Days Sales Outstanding: 72.71 (As of Jun. 2026) — 12% Above Median

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OGS ONE Gas Inc OGS
77 GF Score
Price $80.62
GF Value $73.45
Valuation Fairly Valued
! 6 Warning Signs
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What is ONE Gas Days Sales Outstanding?

ONE Gas OGS +0.10% 77 Days Sales Outstanding is 72.71 as of Jun. 2026, which is 12% above its 10-year median of 65.14. GuruFocus rates OGS with a GF Score™ of 77/100 and a GF Value™ of $73.45 (Fairly Valued). The stock has 6 warning signs investors should review. Among 494 Utilities - Regulated companies, ONE Gas ranks better than 52.02% on this metric.

ONE Gas's average Accounts Receivable for the three months ended in Jun. 2026 was $328 Mil. ONE Gas's Revenue for the three months ended in Jun. 2026 was $412 Mil. Hence, ONE Gas's Days Sales Outstanding for the three months ended in Jun. 2026 was 72.71.

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

OGS' s Days Sales Outstanding Range Over the Past 10 Years
Min: 50.23   Med: 65.14   Max: 69.9
Current: 50.23

During the past 13 years, ONE Gas's highest Days Sales Outstanding was 69.90. The lowest was 50.23. And the median was 65.14.

OGS's Days Sales Outstanding is ranked better than
52.02% of 494 companies
in the Utilities - Regulated industry
Industry Median: 51.76 vs OGS: 50.23

ONE Gas's Days Sales Outstanding declined from Jun. 2025 (76.43) to Jun. 2026 (72.71).


ONE Gas  (NYSE:OGS) Days Sales Outstanding Explanation

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


ONE Gas Days Sales Outstanding Related Terms


ONE Gas Days Sales Outstanding Historical Data

* Premium members only.

The historical data trend for ONE Gas'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.

ONE Gas Days Sales Outstanding Chart

ONE Gas 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 64.05 63.40 69.38 66.25 65.41

ONE Gas 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 76.43 56.95 44.46 47.55 72.71

OGS vs SR, NJR, BKH: Days Sales Outstanding Comparison

For the Utilities - Regulated Gas subindustry, ONE Gas'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.


ONE Gas Days Sales Outstanding vs Utilities - Regulated Industry

For the Utilities - Regulated industry and Utilities sector, ONE Gas's Days Sales Outstanding distribution charts can be found below:

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


OGS
77GF Score
ONE Gas Inc OGS
Days Sales Outstanding is just one metric. See GF Score™, valuation, warning signs, and more.
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ONE Gas 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.

ONE Gas'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
=( (408.448 + 461.631) / 2 ) / 2427.428*365
=435.0395 / 2427.428*365
=65.41

ONE Gas'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
=( (405.157 + 250.861) / 2 ) / 411.639*365 / 4
=328.009 / 411.639*365 / 4
=72.71

* 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 72.71 mean?
ONE Gas (OGS) has a Days Sales Outstanding of 72.71 as of Jun. 2026. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on ONE Gas and its competitors. This is 12% above median its historical median of 65.14. Over the past decade, ONE Gas' Days Sales Outstanding has ranged from 50.23 to 69.90. According to the industry distribution chart, ONE Gas ranks #237 out of 494 companies in the Utilities - Regulated industry, placing it in the top 48%.
Is ONE Gas' Days Sales Outstanding too high?
ONE Gas' current Days Sales Outstanding of 72.71 is 12% above median its 10-year median of 65.14. Over the past 10 years, this metric has ranged from a low of 50.23 to a high of 69.90. The Utilities - Regulated industry median Days Sales Outstanding is 51.76. ONE Gas' value of 72.71 is 40.5% above this industry median. Based on the distribution chart, ONE Gas ranks #237 out of 494 companies in the Utilities - Regulated industry, which is above the industry midpoint. Overall, ONE Gas has a GF Score™ of 77/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does ONE Gas' Days Sales Outstanding compare to SR and NJR?
According to the Utilities - Regulated industry distribution chart, ONE Gas ranks #237 out of 494 companies for Days Sales Outstanding. This puts ONE Gas in the upper half of its industry. The industry median Days Sales Outstanding is 51.76. ONE Gas' value of 72.71 is 40.5% above this benchmark. Historically, ONE Gas' own Days Sales Outstanding has ranged from 50.23 to 69.90 over the past decade. While the company's 10-year median is 65.14 vs. the industry median of 51.76, ONE Gas 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 Utilities - Regulated company?
The median Days Sales Outstanding among Utilities - Regulated companies is 51.76, based on 494 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. ONE Gas's current Days Sales Outstanding of 72.71 is 40.5% 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 ONE Gas and its competitors. For the Utilities - Regulated industry, the median Days Sales Outstanding is 51.76 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ONE Gas's current Days Sales Outstanding is 72.71, which is 12% above median its own 10-year median of 65.14. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ONE Gas stock overvalued right now?
Based on GuruFocus' analysis, ONE Gas (OGS) is currently considered Fairly Valued. The stock's GF Value™ is $73.45, compared to a current price of $80.62 — trading 9.8% above its estimated fair value. The current Days Sales Outstanding is 72.71, which is 12% above median its 10-year median of 65.14 and 40.5% above the Utilities - Regulated industry median of 51.76. ONE Gas' overall GF Score™ is 77/100 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 ONE Gas (OGS), the current Days Sales Outstanding is 72.71 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 ONE Gas (OGS) Overvalued in 2026?

Based on GuruFocus' analysis, ONE Gas stock appears to be overvalued. The current stock price of $80.62 is trading 9.8% above its estimated GF Value™ of $73.45. GuruFocus considers ONE Gas to be Fairly Valued.

Key valuation signals for OGS:

  • Days Sales Outstanding: 72.71 (12% above median its 10-year median of 65.14)
  • GF Value™: $73.45 vs. price of $80.62 (9.8% above fair value)
  • GF Score™: 77/100 with 6 warning signs
  • Industry Position: 40.5% above the Utilities - Regulated median (#237 of 494)

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


ONE Gas Business Description

Address 15 East Fifth Street, Tulsa, OK, USA, 74103
ONE Gas Inc is a regulated natural gas utility company. It is involved in the distribution and sale of natural gas to residential, commercial, industrial, and transportation consumers through its network of pipelines and service lines. Almost all of the company's revenue is derived from natural gas sales in the states of Oklahoma, Kansas, and Texas. It operates in one reportable business segment: regulated public utilities that deliver natural gas to residential, commercial, and transportation customers.
77GF Score

Get the complete analysis for OGS

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

$80.62
Price
$73.45
GF Value