Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
Cebu AirPHS:CEB 81 Days Sales Outstanding is 7.49 as of Mar. 2026, which is at its 10-year median of 7.49. GuruFocus rates PHS:CEB with a GF Score™ of 81/100 and a GF Value™ of ₱49.86 (Possible Value Trap). The stock has 7 warning signs investors should review. Among 998 Transportation companies, Cebu Air ranks better than 95.69% on this metric.
Cebu Air's average Accounts Receivable for the
three
months ended in Mar. 2026 was ₱2,735 Mil. Cebu Air's Revenue for the
three
months ended in Mar. 2026 was ₱33,323 Mil.
Hence, Cebu Air's Days Sales Outstanding for the
three
months ended in Mar. 2026 was 7.49.
The historical rank and industry rank for Cebu Air's Days Sales Outstanding or its related term are showing as below:
PHS:CEB'
s Days Sales Outstanding Range Over the Past 10 Years
Min: 6.11 Med: 7.49 Max: 29.47
Current: 7.15
During the past 13 years, Cebu Air's highest Days Sales Outstanding was 29.47. The lowest was 6.11. And the median was 7.49.
PHS:CEB's Days Sales Outstanding is ranked better than 95.69% of 998
companies
in the Transportation industry
Industry Median: 47.13
vs PHS:CEB: 7.15
Cebu Air's Days Sales Outstanding
increased
from Mar. 2025 (6.24) to Mar. 2026 (7.49).
Cebu Air (PHS:CEB) Days Sales Outstanding Explanation
For retailers, when we compare Days Sales Outstanding, it is important to compare the same period in the previous years.
Cebu Air Days Sales Outstanding Related Terms
Cebu Air Days Sales Outstanding Historical Data
* Premium members only.
The historical data trend for Cebu Air'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.
PHS:CEB vs DAL, UAL, LUV: Days Sales Outstanding Comparison
For the Airlines subindustry, Cebu Air'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.
Cebu Air Days Sales Outstanding vs Transportation Industry
For the Transportation industry and Industrials sector, Cebu Air's Days Sales Outstanding distribution charts can be found below:
* The bar in red indicates where Cebu Air'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.
Cebu Air (PHS:CEB) has a Days Sales Outstanding of 7.49 as of Mar. 2026. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Cebu Air and its competitors. This is near median its historical median of 7.49. Over the past decade, Cebu Air's Days Sales Outstanding has ranged from 6.11 to 29.47. According to the industry distribution chart, Cebu Air ranks #43 out of 998 companies in the Transportation industry, placing it in the top 4.3%.
Is Cebu Air's Days Sales Outstanding too high?
Cebu Air's current Days Sales Outstanding of 7.49 is near median its 10-year median of 7.49. Over the past 10 years, this metric has ranged from a low of 6.11 to a high of 29.47. The Transportation industry median Days Sales Outstanding is 47.13. Cebu Air's value of 7.49 is 84.1% below this industry median. Based on the distribution chart, Cebu Air ranks #43 out of 998 companies in the Transportation industry, which is in the top quartile — a strong position relative to peers. Overall, Cebu Air has a GF Score™ of 81/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Cebu Air's Days Sales Outstanding compare to DAL and UAL?
According to the Transportation industry distribution chart, Cebu Air ranks #43 out of 998 companies for Days Sales Outstanding. This places Cebu Air in the top 4% of its industry — outperforming the majority of peers. The industry median Days Sales Outstanding is 47.13. Cebu Air's value of 7.49 is 84.1% below this benchmark. Historically, Cebu Air's own Days Sales Outstanding has ranged from 6.11 to 29.47 over the past decade. While the company's 10-year median is 7.49 vs. the industry median of 47.13, Cebu Air has consistently been below 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 Transportation company?
The median Days Sales Outstanding among Transportation companies is 47.13, based on 998 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. Cebu Air's current Days Sales Outstanding of 7.49 is 84.1% below 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 Cebu Air and its competitors. For the Transportation industry, the median Days Sales Outstanding is 47.13 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cebu Air's current Days Sales Outstanding is 7.49, which is near median its own 10-year median of 7.49. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cebu Air stock overvalued right now?
Based on GuruFocus' analysis, Cebu Air (PHS:CEB) is currently considered Possible Value Trap. The stock's GF Value™ is ₱49.86, compared to a current price of ₱28.80 — trading 42.2% below its estimated fair value. The current Days Sales Outstanding is 7.49, which is near median its 10-year median of 7.49 and 84.1% below the Transportation industry median of 47.13. Cebu Air's overall GF Score™ is 81/100 with 7 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 Cebu Air (PHS:CEB), the current Days Sales Outstanding is 7.49 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 Cebu Air (PHS:CEB) Overvalued in 2026?
Based on GuruFocus' analysis, Cebu Air stock appears to be undervalued.
The current stock price of ₱28.80 is trading 42.2% below its estimated GF Value™ of ₱49.86.
GuruFocus considers Cebu Air to be Possible Value Trap.
Key valuation signals for PHS:CEB:
Days Sales Outstanding: 7.49 (near median its 10-year median of 7.49)
GF Value™: ₱49.86 vs. price of ₱28.80 (42.2% below fair value)
Industry Position: 84.1% below the Transportation median (#43 of 998)
No single metric tells the full story. See the PHS:CEB stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Cebu Air Inc is a carrier in the Philippine air transportation industry. It has two reportable operating segments, has three reportable operating segments, which is the airline business (Parent Company, CEBGO and AirSWIFT), line, light and base maintenance business (A-Plus) and ground handling business (1Aviation). The revenue of the company was mainly derived from rendering transportation services, line, light and base maintenance services and ground handling services.
81GF Score
Get the complete analysis for PHS:CEB
Days Sales Outstanding is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
PHS:CEB has been successfully added to your 
