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D&L IndustriesPHS:DNL +0.56%81 Days Sales Outstanding is 55.74 as of Jun. 2026, which is 7% below its 10-year median of 59.64. GuruFocus rates PHS:DNL with a GF Score™ of 81/100 and a GF Value™ of ₱8.35 (Significantly Undervalued). The stock has 4 warning signs investors should review. Among 1,582 Chemicals companies, D&L Industries ranks better than 56.07% on this metric.
D&L Industries's average Accounts Receivable for the
three
months ended in Jun. 2026 was ₱8,517 Mil. D&L Industries's Revenue for the
three
months ended in Jun. 2026 was ₱13,944 Mil.
Hence, D&L Industries's Days Sales Outstanding for the
three
months ended in Jun. 2026 was 55.74.
The historical rank and industry rank for D&L Industries's Days Sales Outstanding or its related term are showing as below:
PHS:DNL'
s Days Sales Outstanding Range Over the Past 10 Years
Min: 45.93 Med: 59.64 Max: 65.83
Current: 58.18
During the past 13 years, D&L Industries's highest Days Sales Outstanding was 65.83. The lowest was 45.93. And the median was 59.64.
PHS:DNL's Days Sales Outstanding is ranked better than 56.07% of 1582
companies
in the Chemicals industry
Industry Median: 63.485
vs PHS:DNL: 58.18
D&L Industries's Days Sales Outstanding
declined
from Jun. 2025 (67.39) to Jun. 2026 (55.74).
D&L Industries (PHS:DNL) Days Sales Outstanding Explanation
For retailers, when we compare Days Sales Outstanding, it is important to compare the same period in the previous years.
D&L Industries Days Sales Outstanding Related Terms
D&L Industries Days Sales Outstanding Historical Data
* Premium members only.
The historical data trend for D&L Industries'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:DNL vs LIN, SHW, ECL: Days Sales Outstanding Comparison
For the Specialty Chemicals subindustry, D&L Industries'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.
D&L Industries Days Sales Outstanding vs Chemicals Industry
For the Chemicals industry and Basic Materials sector, D&L Industries's Days Sales Outstanding distribution charts can be found below:
* The bar in red indicates where D&L Industries'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.
D&L Industries (PHS:DNL) has a Days Sales Outstanding of 55.74 as of Jun. 2026. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on D&L Industries and its competitors. This is near median its historical median of 59.64. Over the past decade, D&L Industries' Days Sales Outstanding has ranged from 45.93 to 65.83. According to the industry distribution chart, D&L Industries ranks #695 out of 1582 companies in the Chemicals industry, placing it in the top 43.9%.
Is D&L Industries' Days Sales Outstanding too high?
D&L Industries' current Days Sales Outstanding of 55.74 is near median its 10-year median of 59.64. Over the past 10 years, this metric has ranged from a low of 45.93 to a high of 65.83. The Chemicals industry median Days Sales Outstanding is 63.49. D&L Industries' value of 55.74 is 12.2% below this industry median. Based on the distribution chart, D&L Industries ranks #695 out of 1582 companies in the Chemicals industry, which is above the industry midpoint. Overall, D&L Industries has a GF Score™ of 81/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does D&L Industries' Days Sales Outstanding compare to LIN and SHW?
According to the Chemicals industry distribution chart, D&L Industries ranks #695 out of 1582 companies for Days Sales Outstanding. This puts D&L Industries in the upper half of its industry. The industry median Days Sales Outstanding is 63.49. D&L Industries' value of 55.74 is 12.2% below this benchmark. Historically, D&L Industries' own Days Sales Outstanding has ranged from 45.93 to 65.83 over the past decade. While the company's 10-year median is 59.64 vs. the industry median of 63.49, D&L Industries 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 Chemicals company?
The median Days Sales Outstanding among Chemicals companies is 63.49, based on 1,582 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. D&L Industries's current Days Sales Outstanding of 55.74 is 12.2% 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 D&L Industries and its competitors. For the Chemicals industry, the median Days Sales Outstanding is 63.49 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. D&L Industries's current Days Sales Outstanding is 55.74, which is near median its own 10-year median of 59.64. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is D&L Industries stock overvalued right now?
Based on GuruFocus' analysis, D&L Industries (PHS:DNL) is currently considered Significantly Undervalued. The stock's GF Value™ is ₱8.35, compared to a current price of ₱3.56 — trading 57.4% below its estimated fair value. The current Days Sales Outstanding is 55.74, which is near median its 10-year median of 59.64 and 12.2% below the Chemicals industry median of 63.49. D&L Industries' overall GF Score™ is 81/100 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 D&L Industries (PHS:DNL), the current Days Sales Outstanding is 55.74 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 D&L Industries (PHS:DNL) Overvalued in 2026?
Based on GuruFocus' analysis, D&L Industries stock appears to be undervalued.
The current stock price of ₱3.56 is trading 57.4% below its estimated GF Value™ of ₱8.35.
GuruFocus considers D&L Industries to be Significantly Undervalued.
Key valuation signals for PHS:DNL:
Days Sales Outstanding: 55.74 (near median its 10-year median of 59.64)
GF Value™: ₱8.35 vs. price of ₱3.56 (57.4% below fair value)
Industry Position: 12.2% below the Chemicals median (#695 of 1582)
No single metric tells the full story. See the PHS:DNL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
D&L Industries Inc is a holding company for a group of companies engaged in product customization and specialization for the food, chemicals, plastics, consumer products, and other industries. It is engaged in the manufacturing of customized food ingredients, oleochemicals, and specialty raw materials for plastics. The Group's operating segments are: Food ingredients, Colorants and plastics additives, Oleochemicals, resins and powder coatings, Consumer Products Original Design Manufacturing (ODM), and Management and administration. Maximum revenue is derived from the Food ingredients segment, which offers industrial fats and oils, food ingredients, specialty fats and oils, and culinary and other specialty food ingredients. Geographically, it derives key revenue from the Philippines.
81GF Score
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