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.
PhinmaPHS:PHN -0.67%76 Days Sales Outstanding is 222.04 as of Mar. 2026, which is 206% above its 10-year median of 72.53. GuruFocus rates PHS:PHN with a GF Score™ of 76/100 and a GF Value™ of ₱16.63 (Modestly Undervalued). The stock has 11 warning signs investors should review. Among 532 Conglomerates companies, Phinma ranks worse than 90.79% on this metric.
Phinma's average Accounts Receivable for the
three
months ended in Mar. 2026 was ₱13,266 Mil. Phinma's Revenue for the
three
months ended in Mar. 2026 was ₱5,452 Mil.
Hence, Phinma's Days Sales Outstanding for the
three
months ended in Mar. 2026 was 222.04.
The historical rank and industry rank for Phinma's Days Sales Outstanding or its related term are showing as below:
PHS:PHN'
s Days Sales Outstanding Range Over the Past 10 Years
Min: 55.89 Med: 72.53 Max: 196.06
Current: 187.65
During the past 13 years, Phinma's highest Days Sales Outstanding was 196.06. The lowest was 55.89. And the median was 72.53.
PHS:PHN's Days Sales Outstanding is ranked worse than 90.79% of 532
companies
in the Conglomerates industry
Industry Median: 57.645
vs PHS:PHN: 187.65
Phinma's Days Sales Outstanding
increased
from Mar. 2025 (142.89) to Mar. 2026 (222.04).
Warning Sign:
If a company's sales outstanding increases, it means it has difficulty collecting payments from its customers.
Phinma (PHS:PHN) Days Sales Outstanding Explanation
For retailers, when we compare Days Sales Outstanding, it is important to compare the same period in the previous years.
Phinma Days Sales Outstanding Related Terms
Phinma Days Sales Outstanding Historical Data
* Premium members only.
The historical data trend for Phinma'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:PHN vs MMM, HON: Days Sales Outstanding Comparison
For the Conglomerates subindustry, Phinma'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.
Phinma Days Sales Outstanding vs Conglomerates Industry
For the Conglomerates industry and Industrials sector, Phinma's Days Sales Outstanding distribution charts can be found below:
* The bar in red indicates where Phinma'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.
What does a Days Sales Outstanding of 222.04 mean?
Phinma (PHS:PHN) has a Days Sales Outstanding of 222.04 as of Mar. 2026. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Phinma and its competitors. This is 206% above median its historical median of 72.53. Over the past decade, Phinma's Days Sales Outstanding has ranged from 55.89 to 196.06. According to the industry distribution chart, Phinma ranks #483 out of 532 companies in the Conglomerates industry, placing it in the top 90.8%.
Is Phinma's Days Sales Outstanding too high?
Phinma's current Days Sales Outstanding of 222.04 is 206% above median its 10-year median of 72.53. Over the past 10 years, this metric has ranged from a low of 55.89 to a high of 196.06. The Conglomerates industry median Days Sales Outstanding is 57.65. Phinma's value of 222.04 is 285.2% above this industry median. Based on the distribution chart, Phinma ranks #483 out of 532 companies in the Conglomerates industry, which is in the bottom quartile relative to peers. Overall, Phinma has a GF Score™ of 76/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Phinma's Days Sales Outstanding compare to MMM and HON?
According to the Conglomerates industry distribution chart, Phinma ranks #483 out of 532 companies for Days Sales Outstanding. This places Phinma in the lower half of its industry. The industry median Days Sales Outstanding is 57.65. Phinma's value of 222.04 is 285.2% above this benchmark. Historically, Phinma's own Days Sales Outstanding has ranged from 55.89 to 196.06 over the past decade. While the company's 10-year median is 72.53 vs. the industry median of 57.65, Phinma 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 57.65, based on 532 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. Phinma's current Days Sales Outstanding of 222.04 is 285.2% 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 Phinma and its competitors. For the Conglomerates industry, the median Days Sales Outstanding is 57.65 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Phinma's current Days Sales Outstanding is 222.04, which is 206% above median its own 10-year median of 72.53. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Phinma stock overvalued right now?
Based on GuruFocus' analysis, Phinma (PHS:PHN) is currently considered Modestly Undervalued. The stock's GF Value™ is ₱16.63, compared to a current price of ₱14.80 — trading 11% below its estimated fair value. The current Days Sales Outstanding is 222.04, which is 206% above median its 10-year median of 72.53 and 285.2% above the Conglomerates industry median of 57.65. Phinma's overall GF Score™ is 76/100 with 11 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 Phinma (PHS:PHN), the current Days Sales Outstanding is 222.04 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 Phinma (PHS:PHN) Overvalued in 2026?
Based on GuruFocus' analysis, Phinma stock appears to be undervalued.
The current stock price of ₱14.80 is trading 11% below its estimated GF Value™ of ₱16.63.
GuruFocus considers Phinma to be Modestly Undervalued.
Key valuation signals for PHS:PHN:
Days Sales Outstanding: 222.04 (206% above median its 10-year median of 72.53)
GF Value™: ₱16.63 vs. price of ₱14.80 (11% below fair value)
Industry Position: 285.2% above the Conglomerates median (#483 of 532)
No single metric tells the full story. See the PHS:PHN stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Phinma Corp is engaged in the investment in shares of various subsidiaries, associates, affiliates, and other marketable equity securities. The company's segments include Investment holdings; Property development; Construction materials; Educational services; Hospitality, and Business process outsourcing (BPO). It derives key revenue from the Construction materials segment which encompasses the operations of the cement trading. It also involves the activities of manufacturing and trading of iron and steel products, and providing solar rooftop systems to customers.
76GF Score
Get the complete analysis for PHS:PHN
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:PHN has been successfully added to your 
