ABS-CBN (PHS:ABS) Days Sales Outstanding: 91.88 (As of Jun. 2026) — Near Median

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PHS:ABS ABS-CBN Corp PHS:ABS
37 GF Score
Price ₱3.66
GF Value ₱3.15
Valuation Modestly Overvalued
! 4 Warning Signs
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What is ABS-CBN Days Sales Outstanding?

ABS-CBN PHS:ABS +0.83% 37 Days Sales Outstanding is 91.88 as of Jun. 2026, which is 5% above its 10-year median of 87.26. GuruFocus rates PHS:ABS with a GF Score™ of 37/100 and a GF Value™ of ₱3.15 (Modestly Overvalued). The stock has 4 warning signs investors should review. Among 1,001 Media - Diversified companies, ABS-CBN ranks worse than 75.42% on this metric.

ABS-CBN's average Accounts Receivable for the three months ended in Jun. 2026 was ₱3,571 Mil. ABS-CBN's Revenue for the three months ended in Jun. 2026 was ₱3,546 Mil. Hence, ABS-CBN's Days Sales Outstanding for the three months ended in Jun. 2026 was 91.88.

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

PHS:ABS' s Days Sales Outstanding Range Over the Past 10 Years
Min: 65.79   Med: 87.26   Max: 112.71
Current: 106.29

During the past 13 years, ABS-CBN's highest Days Sales Outstanding was 112.71. The lowest was 65.79. And the median was 87.26.

PHS:ABS's Days Sales Outstanding is ranked worse than
75.42% of 1001 companies
in the Media - Diversified industry
Industry Median: 66.92 vs PHS:ABS: 106.29

ABS-CBN's Days Sales Outstanding declined from Jun. 2025 (147.22) to Jun. 2026 (91.88).


ABS-CBN  (PHS:ABS) Days Sales Outstanding Explanation

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


ABS-CBN Days Sales Outstanding Related Terms


ABS-CBN Days Sales Outstanding Historical Data

* Premium members only.

The historical data trend for ABS-CBN'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.

ABS-CBN Days Sales Outstanding Chart

ABS-CBN 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 80.51 65.79 73.75 104.45 107.79

ABS-CBN 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 147.22 127.70 92.25 110.60 91.88

PHS:ABS vs NFLX, DIS, WBD: Days Sales Outstanding Comparison

For the Entertainment subindustry, ABS-CBN'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.


ABS-CBN Days Sales Outstanding vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, ABS-CBN's Days Sales Outstanding distribution charts can be found below:

* The bar in red indicates where ABS-CBN's Days Sales Outstanding falls into.


PHS:ABS
37GF Score
ABS-CBN Corp PHS:ABS
Days Sales Outstanding is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

ABS-CBN 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.

ABS-CBN'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
=( (5670.413 + 3692.824) / 2 ) / 15852.48*365
=4681.6185 / 15852.48*365
=107.79

ABS-CBN'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
=( (3570.983 + 3570.029) / 2 ) / 3546.122*365 / 4
=3570.506 / 3546.122*365 / 4
=91.88

* 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 91.88 mean?
ABS-CBN (PHS:ABS) has a Days Sales Outstanding of 91.88 as of Jun. 2026. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on ABS-CBN and its competitors. This is near median its historical median of 87.26. Over the past decade, ABS-CBN's Days Sales Outstanding has ranged from 65.79 to 112.71. According to the industry distribution chart, ABS-CBN ranks #755 out of 1001 companies in the Media - Diversified industry, placing it in the top 75.4%.
Is ABS-CBN's Days Sales Outstanding too high?
ABS-CBN's current Days Sales Outstanding of 91.88 is near median its 10-year median of 87.26. Over the past 10 years, this metric has ranged from a low of 65.79 to a high of 112.71. The Media - Diversified industry median Days Sales Outstanding is 66.92. ABS-CBN's value of 91.88 is 37.3% above this industry median. Based on the distribution chart, ABS-CBN ranks #755 out of 1001 companies in the Media - Diversified industry, which is in the bottom quartile relative to peers. Overall, ABS-CBN has a GF Score™ of 37/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does ABS-CBN's Days Sales Outstanding compare to NFLX and DIS?
According to the Media - Diversified industry distribution chart, ABS-CBN ranks #755 out of 1001 companies for Days Sales Outstanding. This places ABS-CBN in the lower half of its industry. The industry median Days Sales Outstanding is 66.92. ABS-CBN's value of 91.88 is 37.3% above this benchmark. Historically, ABS-CBN's own Days Sales Outstanding has ranged from 65.79 to 112.71 over the past decade. While the company's 10-year median is 87.26 vs. the industry median of 66.92, ABS-CBN 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 Media - Diversified company?
The median Days Sales Outstanding among Media - Diversified companies is 66.92, based on 1,001 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. ABS-CBN's current Days Sales Outstanding of 91.88 is 37.3% 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 ABS-CBN and its competitors. For the Media - Diversified industry, the median Days Sales Outstanding is 66.92 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ABS-CBN's current Days Sales Outstanding is 91.88, which is near median its own 10-year median of 87.26. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ABS-CBN stock overvalued right now?
Based on GuruFocus' analysis, ABS-CBN (PHS:ABS) is currently considered Modestly Overvalued. The stock's GF Value™ is ₱3.15, compared to a current price of ₱3.66 — trading 16.2% above its estimated fair value. The current Days Sales Outstanding is 91.88, which is near median its 10-year median of 87.26 and 37.3% above the Media - Diversified industry median of 66.92. ABS-CBN's overall GF Score™ is 37/100 with 4 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 ABS-CBN (PHS:ABS), the current Days Sales Outstanding is 91.88 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 ABS-CBN (PHS:ABS) Overvalued in 2026?

Based on GuruFocus' analysis, ABS-CBN stock appears to be overvalued. The current stock price of ₱3.66 is trading 16.2% above its estimated GF Value™ of ₱3.15. GuruFocus considers ABS-CBN to be Modestly Overvalued.

Key valuation signals for PHS:ABS:

  • Days Sales Outstanding: 91.88 (near median its 10-year median of 87.26)
  • GF Value™: ₱3.15 vs. price of ₱3.66 (16.2% above fair value)
  • GF Score™: 37/100 with 4 warning signs
  • Industry Position: 37.3% above the Media - Diversified median (#755 of 1001)

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


ABS-CBN Business Description

Address Mother Ignacia Street, Sgt. Esguerra Avenue Corner, ABS-CBN Broadcasting Center, Diliman, Quezon City, QUE, PHL, 1100
ABS-CBN Corp is a media and entertainment company. It operates through two segments: Content Production and Distribution and Cable TV & Broadband. The Content Production and Distribution segment, which generates the majority of revenue, includes entertainment, news, international distribution, movies, music, licensing and syndication, cable networks, digital platforms, live events, and talent management, covering content produced and distributed free TV, cable and satellite channels, online streaming and TVOD/SVOD platforms, and international syndication. The Cable TV & Broadband segment provides cable TV and broadband services through SKY Cable Corporation, offering home internet, pay TV, and bundled subscription plans. The company generates majority of its revenue from the Philippines.
37GF Score

Get the complete analysis for PHS:ABS

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

₱3.66
Price
₱3.15
GF Value