Ayala (PHS:AC) Days Sales Outstanding: 183.57 (As of Mar. 2026) — Near Median

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PHS:AC Ayala Corp PHS:AC
86 GF Score
Price ₱512.00
GF Value ₱677.80
Valuation Modestly Undervalued
! 6 Warning Signs
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What is Ayala Days Sales Outstanding?

Ayala PHS:AC 86 Days Sales Outstanding is 183.57 as of Mar. 2026, which is 0% below its 10-year median of 184.30. GuruFocus rates PHS:AC with a GF Score™ of 86/100 and a GF Value™ of ₱677.80 (Modestly Undervalued). The stock has 6 warning signs investors should review. Among 541 Conglomerates companies, Ayala ranks worse than 89.46% on this metric.

Ayala's average Accounts Receivable for the three months ended in Mar. 2026 was ₱164,275 Mil. Ayala's Revenue for the three months ended in Mar. 2026 was ₱81,658 Mil. Hence, Ayala's Days Sales Outstanding for the three months ended in Mar. 2026 was 183.57.

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

PHS:AC' s Days Sales Outstanding Range Over the Past 10 Years
Min: 152.4   Med: 184.3   Max: 241.83
Current: 173.74

During the past 13 years, Ayala's highest Days Sales Outstanding was 241.83. The lowest was 152.40. And the median was 184.30.

PHS:AC's Days Sales Outstanding is ranked worse than
89.46% of 541 companies
in the Conglomerates industry
Industry Median: 57.87 vs PHS:AC: 173.74

Ayala's Days Sales Outstanding increased from Mar. 2025 (174.85) to Mar. 2026 (183.57).


Ayala  (PHS:AC) Days Sales Outstanding Explanation

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


Ayala Days Sales Outstanding Related Terms


Ayala Days Sales Outstanding Historical Data

* Premium members only.

The historical data trend for Ayala'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.

Ayala Days Sales Outstanding Chart

Ayala 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 221.59 206.90 198.50 178.11 174.80

Ayala Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 174.85 178.78 188.41 152.40 183.57

PHS:AC vs MMM, HON: Days Sales Outstanding Comparison

For the Conglomerates subindustry, Ayala'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.


Ayala Days Sales Outstanding vs Conglomerates Industry

For the Conglomerates industry and Industrials sector, Ayala's Days Sales Outstanding distribution charts can be found below:

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


PHS:AC
86GF Score
Ayala Corp PHS:AC
Days Sales Outstanding is just one metric. See GF Score™, valuation, warning signs, and more.
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Ayala 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.

Ayala'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
=( (158358.122 + 164320.989) / 2 ) / 336886.166*365
=161339.5555 / 336886.166*365
=174.80

Ayala's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding (Q: Mar. 2026 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Dec. 2025 ) + Accounts Receivable (A: Mar. 2026 )) / count ) / Revenue (A: Mar. 2026 )*Days in Period
=( (164320.989 + 164229.826) / 2 ) / 81658.196*365 / 4
=164275.4075 / 81658.196*365 / 4
=183.57

* 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 183.57 mean?
Ayala (PHS:AC) has a Days Sales Outstanding of 183.57 as of Mar. 2026. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Ayala and its competitors. This is near median its historical median of 184.30. Over the past decade, Ayala's Days Sales Outstanding has ranged from 152.40 to 241.83. According to the industry distribution chart, Ayala ranks #484 out of 541 companies in the Conglomerates industry, placing it in the top 89.5%.
Is Ayala's Days Sales Outstanding too high?
Ayala's current Days Sales Outstanding of 183.57 is near median its 10-year median of 184.30. Over the past 10 years, this metric has ranged from a low of 152.40 to a high of 241.83. The Conglomerates industry median Days Sales Outstanding is 57.87. Ayala's value of 183.57 is 217.2% above this industry median. Based on the distribution chart, Ayala ranks #484 out of 541 companies in the Conglomerates industry, which is in the bottom quartile relative to peers. Overall, Ayala has a GF Score™ of 86/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Ayala's Days Sales Outstanding compare to MMM and HON?
According to the Conglomerates industry distribution chart, Ayala ranks #484 out of 541 companies for Days Sales Outstanding. This places Ayala in the lower half of its industry. The industry median Days Sales Outstanding is 57.87. Ayala's value of 183.57 is 217.2% above this benchmark. Historically, Ayala's own Days Sales Outstanding has ranged from 152.40 to 241.83 over the past decade. While the company's 10-year median is 184.30 vs. the industry median of 57.87, Ayala 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 Conglomerates company?
The median Days Sales Outstanding among Conglomerates companies is 57.87, based on 541 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. Ayala's current Days Sales Outstanding of 183.57 is 217.2% 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 Ayala and its competitors. For the Conglomerates industry, the median Days Sales Outstanding is 57.87 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Ayala's current Days Sales Outstanding is 183.57, which is near median its own 10-year median of 184.30. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ayala stock overvalued right now?
Based on GuruFocus' analysis, Ayala (PHS:AC) is currently considered Modestly Undervalued. The stock's GF Value™ is ₱677.80, compared to a current price of ₱512.00 — trading 24.5% below its estimated fair value. The current Days Sales Outstanding is 183.57, which is near median its 10-year median of 184.30 and 217.2% above the Conglomerates industry median of 57.87. Ayala's overall GF Score™ is 86/100 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 Ayala (PHS:AC), the current Days Sales Outstanding is 183.57 as of Mar. 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 Ayala (PHS:AC) Overvalued in 2026?

Based on GuruFocus' analysis, Ayala stock appears to be undervalued. The current stock price of ₱512.00 is trading 24.5% below its estimated GF Value™ of ₱677.80. GuruFocus considers Ayala to be Modestly Undervalued.

Key valuation signals for PHS:AC:

  • Days Sales Outstanding: 183.57 (near median its 10-year median of 184.30)
  • GF Value™: ₱677.80 vs. price of ₱512.00 (24.5% below fair value)
  • GF Score™: 86/100 with 6 warning signs
  • Industry Position: 217.2% above the Conglomerates median (#484 of 541)

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


Ayala Business Description

Other Exchanges AYYLF:USAAYALY:USA
Address Paseo de Roxas corner, Makati Avenue, 37th Floor to 39th Floor, Ayala Triangle Gardens Tower 2, Makati, PHL, 1226
Ayala Corporation is a general real estate company. The group is organized into a variety of business units. Ayala's real estate business is predominantly conducted through its subsidiary, Ayala Land, Inc. Its involvement in financial services is through an affiliate, the Bank of the Philippine Islands. The group's business has the following main segments: Parent Company; Real estate and hotels; Financial services and insurance; Telecommunications; Industrial Technologies; Power Generation; and Automotive and Others. It derives maximum revenue from Real Estate and hotels segment. The group geographically, operates in Philippines, Europe, Asia, and USA, of which it derives maximum revenue from Philippines.
86GF Score

Get the complete analysis for PHS:AC

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

₱512.00
Price
₱677.80
GF Value