Belle (PHS:BEL) Days Sales Outstanding: 242.55 (As of Jun. 2026) — Near Median

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PHS:BEL Belle Corp PHS:BEL
78 GF Score
Price ₱1.16
GF Value ₱1.39
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Belle Days Sales Outstanding?

Belle PHS:BEL -1.69% 78 Days Sales Outstanding is 242.55 as of Jun. 2026, which is 3% below its 10-year median of 250.81. GuruFocus rates PHS:BEL with a GF Score™ of 78/100 and a GF Value™ of ₱1.39 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 1,661 Real Estate companies, Belle ranks worse than 90.79% on this metric.

Belle's average Accounts Receivable for the three months ended in Jun. 2026 was ₱3,488 Mil. Belle's Revenue for the three months ended in Jun. 2026 was ₱1,312 Mil. Hence, Belle's Days Sales Outstanding for the three months ended in Jun. 2026 was 242.55.

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

PHS:BEL' s Days Sales Outstanding Range Over the Past 10 Years
Min: 67.66   Med: 250.81   Max: 511.39
Current: 240.32

During the past 13 years, Belle's highest Days Sales Outstanding was 511.39. The lowest was 67.66. And the median was 250.81.

PHS:BEL's Days Sales Outstanding is ranked worse than
90.79% of 1661 companies
in the Real Estate industry
Industry Median: 34.49 vs PHS:BEL: 240.32

Belle's Days Sales Outstanding declined from Jun. 2025 (287.35) to Jun. 2026 (242.55).


Belle  (PHS:BEL) Days Sales Outstanding Explanation

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


Belle Days Sales Outstanding Related Terms


Belle Days Sales Outstanding Historical Data

* Premium members only.

The historical data trend for Belle'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.

Belle Days Sales Outstanding Chart

Belle 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 511.39 282.62 255.41 246.21 255.76

Belle 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 287.35 243.49 251.32 222.98 242.55

Belle Days Sales Outstanding Competitor Comparison

For the Real Estate - Diversified subindustry, Belle'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.


Belle Days Sales Outstanding vs Real Estate Industry

For the Real Estate industry and Real Estate sector, Belle's Days Sales Outstanding distribution charts can be found below:

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


PHS:BEL
78GF Score
Belle Corp PHS:BEL
Days Sales Outstanding is just one metric. See GF Score™, valuation, warning signs, and more.
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Belle 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.

Belle'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
=( (3847.523 + 3404.282) / 2 ) / 5174.624*365
=3625.9025 / 5174.624*365
=255.76

Belle'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
=( (3524.266 + 3451.917) / 2 ) / 1312.268*365 / 4
=3488.0915 / 1312.268*365 / 4
=242.55

* 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 242.55 mean?
Belle (PHS:BEL) has a Days Sales Outstanding of 242.55 as of Jun. 2026. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Belle and its competitors. This is near median its historical median of 250.81. Over the past decade, Belle's Days Sales Outstanding has ranged from 67.66 to 511.39. According to the industry distribution chart, Belle ranks #1508 out of 1661 companies in the Real Estate industry, placing it in the top 90.8%.
Is Belle's Days Sales Outstanding too high?
Belle's current Days Sales Outstanding of 242.55 is near median its 10-year median of 250.81. Over the past 10 years, this metric has ranged from a low of 67.66 to a high of 511.39. The Real Estate industry median Days Sales Outstanding is 34.49. Belle's value of 242.55 is 603.2% above this industry median. Based on the distribution chart, Belle ranks #1508 out of 1661 companies in the Real Estate industry, which is in the bottom quartile relative to peers. Overall, Belle has a GF Score™ of 78/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Belle's Days Sales Outstanding compare to competitors?
According to the Real Estate industry distribution chart, Belle ranks #1508 out of 1661 companies for Days Sales Outstanding. This places Belle in the lower half of its industry. The industry median Days Sales Outstanding is 34.49. Belle's value of 242.55 is 603.2% above this benchmark. Historically, Belle's own Days Sales Outstanding has ranged from 67.66 to 511.39 over the past decade. While the company's 10-year median is 250.81 vs. the industry median of 34.49, Belle 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 Real Estate company?
The median Days Sales Outstanding among Real Estate companies is 34.49, based on 1,661 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. Belle's current Days Sales Outstanding of 242.55 is 603.2% 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 Belle and its competitors. For the Real Estate industry, the median Days Sales Outstanding is 34.49 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Belle's current Days Sales Outstanding is 242.55, which is near median its own 10-year median of 250.81. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Belle stock overvalued right now?
Based on GuruFocus' analysis, Belle (PHS:BEL) is currently considered Modestly Undervalued. The stock's GF Value™ is ₱1.39, compared to a current price of ₱1.16 — trading 16.5% below its estimated fair value. The current Days Sales Outstanding is 242.55, which is near median its 10-year median of 250.81 and 603.2% above the Real Estate industry median of 34.49. Belle's overall GF Score™ is 78/100 with 3 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 Belle (PHS:BEL), the current Days Sales Outstanding is 242.55 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 Belle (PHS:BEL) Overvalued in 2026?

Based on GuruFocus' analysis, Belle stock appears to be undervalued. The current stock price of ₱1.16 is trading 16.5% below its estimated GF Value™ of ₱1.39. GuruFocus considers Belle to be Modestly Undervalued.

Key valuation signals for PHS:BEL:

  • Days Sales Outstanding: 242.55 (near median its 10-year median of 250.81)
  • GF Value™: ₱1.39 vs. price of ₱1.16 (16.5% below fair value)
  • GF Score™: 78/100 with 3 warning signs
  • Industry Position: 603.2% above the Real Estate median (#1508 of 1661)

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


Belle Business Description

Address Palm Coast Avenue, 5th Floor, Tower A, Two E-com Center, Mall of Asia Complex, CBP-1A, Pasay City, PHL, 1300
Belle Corporation is a developer of resort destinations, gaming, and leisure properties in the Philippines, such as City of Dreams Manila and Tagaytay Highlands. Additionally, it owns real estate assets in the Tagaytay Highlands, Midlands, and Greenlands complexes, where it develops premium residential resort projects south of Metro Manila and holds majority proprietary shares in its exclusive club and golf facilities. The Group's operating business segments are: Real Estate Development and Property Management, which generates maximum revenue; Gaming and Gaming Related Activities; and Others.
78GF Score

Get the complete analysis for PHS:BEL

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

₱1.16
Price
₱1.39
GF Value