Macay Holdings (PHS:MACAY) Days Sales Outstanding: 127.24 (As of Mar. 2026) — 174% Above Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

PHS:MACAY Macay Holdings Inc PHS:MACAY
79 GF Score
Price ₱6.10
GF Value ₱7.46
Valuation Modestly Undervalued
View Full Analysis

What is Macay Holdings Days Sales Outstanding?

Macay Holdings PHS:MACAY 79 Days Sales Outstanding is 127.24 as of Mar. 2026, which is 174% above its 10-year median of 46.38. GuruFocus rates PHS:MACAY with a GF Score™ of 79/100 and a GF Value™ of ₱7.46 (Modestly Undervalued). Among 116 Beverages - Non-Alcoholic companies, Macay Holdings ranks worse than 93.1% on this metric.

Macay Holdings's average Accounts Receivable for the three months ended in Mar. 2026 was ₱1,678 Mil. Macay Holdings's Revenue for the three months ended in Mar. 2026 was ₱1,203 Mil. Hence, Macay Holdings's Days Sales Outstanding for the three months ended in Mar. 2026 was 127.24.

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

PHS:MACAY' s Days Sales Outstanding Range Over the Past 10 Years
Min: 7.78   Med: 46.38   Max: 123.04
Current: 107.84

During the past 13 years, Macay Holdings's highest Days Sales Outstanding was 123.04. The lowest was 7.78. And the median was 46.38.

PHS:MACAY's Days Sales Outstanding is ranked worse than
93.1% of 116 companies
in the Beverages - Non-Alcoholic industry
Industry Median: 40.26 vs PHS:MACAY: 107.84

Macay Holdings's Days Sales Outstanding declined from Mar. 2025 (127.86) to Mar. 2026 (127.24).


Macay Holdings  (PHS:MACAY) Days Sales Outstanding Explanation

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


Macay Holdings Days Sales Outstanding Related Terms


Macay Holdings Days Sales Outstanding Historical Data

* Premium members only.

The historical data trend for Macay Holdings'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.

Macay Holdings Days Sales Outstanding Chart

Macay Holdings 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 123.04 104.93 80.59 120.59 120.68

Macay Holdings 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 127.86 102.20 103.88 100.09 127.24

PHS:MACAY vs KO, PEP, MNST: Days Sales Outstanding Comparison

For the Beverages - Non-Alcoholic subindustry, Macay Holdings'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.


Macay Holdings Days Sales Outstanding vs Beverages - Non-Alcoholic Industry

For the Beverages - Non-Alcoholic industry and Consumer Defensive sector, Macay Holdings's Days Sales Outstanding distribution charts can be found below:

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


PHS:MACAY
79GF Score
Macay Holdings Inc PHS:MACAY
Days Sales Outstanding is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Macay Holdings 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.

Macay Holdings'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
=( (1607.432 + 1758.963) / 2 ) / 5090.726*365
=1683.1975 / 5090.726*365
=120.68

Macay Holdings'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
=( (1758.963 + 1596.076) / 2 ) / 1202.988*365 / 4
=1677.5195 / 1202.988*365 / 4
=127.24

* 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 127.24 mean?
Macay Holdings (PHS:MACAY) has a Days Sales Outstanding of 127.24 as of Mar. 2026. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Macay Holdings and its competitors. This is 174% above median its historical median of 46.38. Over the past decade, Macay Holdings' Days Sales Outstanding has ranged from 7.78 to 123.04. According to the industry distribution chart, Macay Holdings ranks #108 out of 116 companies in the Beverages - Non-Alcoholic industry, placing it in the top 93.1%.
Is Macay Holdings' Days Sales Outstanding too high?
Macay Holdings' current Days Sales Outstanding of 127.24 is 174% above median its 10-year median of 46.38. Over the past 10 years, this metric has ranged from a low of 7.78 to a high of 123.04. The Beverages - Non-Alcoholic industry median Days Sales Outstanding is 40.26. Macay Holdings' value of 127.24 is 216% above this industry median. Based on the distribution chart, Macay Holdings ranks #108 out of 116 companies in the Beverages - Non-Alcoholic industry, which is in the bottom quartile relative to peers. Overall, Macay Holdings has a GF Score™ of 79/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Macay Holdings' Days Sales Outstanding compare to KO and PEP?
According to the Beverages - Non-Alcoholic industry distribution chart, Macay Holdings ranks #108 out of 116 companies for Days Sales Outstanding. This places Macay Holdings in the lower half of its industry. The industry median Days Sales Outstanding is 40.26. Macay Holdings' value of 127.24 is 216% above this benchmark. Historically, Macay Holdings' own Days Sales Outstanding has ranged from 7.78 to 123.04 over the past decade. While the company's 10-year median is 46.38 vs. the industry median of 40.26, Macay Holdings 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 Beverages - Non-Alcoholic company?
The median Days Sales Outstanding among Beverages - Non-Alcoholic companies is 40.26, based on 116 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. Macay Holdings's current Days Sales Outstanding of 127.24 is 216% 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 Macay Holdings and its competitors. For the Beverages - Non-Alcoholic industry, the median Days Sales Outstanding is 40.26 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Macay Holdings's current Days Sales Outstanding is 127.24, which is 174% above median its own 10-year median of 46.38. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Macay Holdings stock overvalued right now?
Based on GuruFocus' analysis, Macay Holdings (PHS:MACAY) is currently considered Modestly Undervalued. The stock's GF Value™ is ₱7.46, compared to a current price of ₱6.10 — trading 18.2% below its estimated fair value. The current Days Sales Outstanding is 127.24, which is 174% above median its 10-year median of 46.38 and 216% above the Beverages - Non-Alcoholic industry median of 40.26. Macay Holdings' overall GF Score™ is 79/100. 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 Macay Holdings (PHS:MACAY), the current Days Sales Outstanding is 127.24 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 Macay Holdings (PHS:MACAY) Overvalued in 2026?

Based on GuruFocus' analysis, Macay Holdings stock appears to be undervalued. The current stock price of ₱6.10 is trading 18.2% below its estimated GF Value™ of ₱7.46. GuruFocus considers Macay Holdings to be Modestly Undervalued.

Key valuation signals for PHS:MACAY:

  • Days Sales Outstanding: 127.24 (174% above median its 10-year median of 46.38)
  • GF Value™: ₱7.46 vs. price of ₱6.10 (18.2% below fair value)
  • GF Score™: 79/100
  • Industry Position: 216% above the Beverages - Non-Alcoholic median (#108 of 116)

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


Macay Holdings Business Description

Address 137 Yakal Street, San Antonio Village, Makati, PHL, 1203
Macay Holdings Inc Group operates principally in the food and beverage business. The Group is organized into only one operating segment, food and beverage industry, which mainly consists of operations from RC, AEI, NCI, RCGBI and RCCI.
79GF Score

Get the complete analysis for PHS:MACAY

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

₱6.10
Price
₱7.46
GF Value