SPC Power (PHS:SPC) Days Sales Outstanding: 102.12 (As of Mar. 2026) — 89% Above Median

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PHS:SPC SPC Power Corp PHS:SPC
86 GF Score
Price ₱10.26
GF Value ₱9.31
Valuation Fairly Valued
! 2 Warning Signs
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What is SPC Power Days Sales Outstanding?

SPC Power PHS:SPC -0.39% 86 Days Sales Outstanding is 102.12 as of Mar. 2026, which is 89% above its 10-year median of 53.93. GuruFocus rates PHS:SPC with a GF Score™ of 86/100 and a GF Value™ of ₱9.31 (Fairly Valued). The stock has 2 warning signs investors should review. Among 495 Utilities - Regulated companies, SPC Power ranks worse than 54.75% on this metric.

SPC Power's average Accounts Receivable for the three months ended in Mar. 2026 was ₱471 Mil. SPC Power's Revenue for the three months ended in Mar. 2026 was ₱421 Mil. Hence, SPC Power's Days Sales Outstanding for the three months ended in Mar. 2026 was 102.12.

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

PHS:SPC' s Days Sales Outstanding Range Over the Past 10 Years
Min: 41.6   Med: 53.93   Max: 66.79
Current: 57.2

During the past 13 years, SPC Power's highest Days Sales Outstanding was 66.79. The lowest was 41.60. And the median was 53.93.

PHS:SPC's Days Sales Outstanding is ranked worse than
54.75% of 495 companies
in the Utilities - Regulated industry
Industry Median: 54.01 vs PHS:SPC: 57.20

SPC Power's Days Sales Outstanding increased from Mar. 2025 (86.45) to Mar. 2026 (102.12).


SPC Power  (PHS:SPC) Days Sales Outstanding Explanation

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


SPC Power Days Sales Outstanding Related Terms


SPC Power Days Sales Outstanding Historical Data

* Premium members only.

The historical data trend for SPC Power'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.

SPC Power Days Sales Outstanding Chart

SPC Power 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 41.60 65.90 66.79 49.12 52.56

SPC Power 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 86.45 50.03 48.94 59.96 102.12

PHS:SPC vs NEE, SO, DUK: Days Sales Outstanding Comparison

For the Utilities - Regulated Electric subindustry, SPC Power'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.


SPC Power Days Sales Outstanding vs Utilities - Regulated Industry

For the Utilities - Regulated industry and Utilities sector, SPC Power's Days Sales Outstanding distribution charts can be found below:

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


PHS:SPC
86GF Score
SPC Power Corp PHS:SPC
Days Sales Outstanding is just one metric. See GF Score™, valuation, warning signs, and more.
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SPC Power 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.

SPC Power'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
=( (358.866 + 503.5) / 2 ) / 2994.119*365
=431.183 / 2994.119*365
=52.56

SPC Power'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
=( (503.5 + 438.286) / 2 ) / 420.758*365 / 4
=470.893 / 420.758*365 / 4
=102.12

* 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 102.12 mean?
SPC Power (PHS:SPC) has a Days Sales Outstanding of 102.12 as of Mar. 2026. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on SPC Power and its competitors. This is 89% above median its historical median of 53.93. Over the past decade, SPC Power's Days Sales Outstanding has ranged from 41.60 to 66.79. According to the industry distribution chart, SPC Power ranks #271 out of 495 companies in the Utilities - Regulated industry, placing it in the top 54.7%.
Is SPC Power's Days Sales Outstanding too high?
SPC Power's current Days Sales Outstanding of 102.12 is 89% above median its 10-year median of 53.93. Over the past 10 years, this metric has ranged from a low of 41.60 to a high of 66.79. The Utilities - Regulated industry median Days Sales Outstanding is 54.01. SPC Power's value of 102.12 is 89.1% above this industry median. Based on the distribution chart, SPC Power ranks #271 out of 495 companies in the Utilities - Regulated industry, which is below the industry midpoint. Overall, SPC Power has a GF Score™ of 86/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does SPC Power's Days Sales Outstanding compare to NEE and SO?
According to the Utilities - Regulated industry distribution chart, SPC Power ranks #271 out of 495 companies for Days Sales Outstanding. This places SPC Power in the lower half of its industry. The industry median Days Sales Outstanding is 54.01. SPC Power's value of 102.12 is 89.1% above this benchmark. Historically, SPC Power's own Days Sales Outstanding has ranged from 41.60 to 66.79 over the past decade. While the company's 10-year median is 53.93 vs. the industry median of 54.01, SPC Power 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 an Utilities - Regulated company?
The median Days Sales Outstanding among Utilities - Regulated companies is 54.01, based on 495 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. SPC Power's current Days Sales Outstanding of 102.12 is 89.1% 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 SPC Power and its competitors. For the Utilities - Regulated industry, the median Days Sales Outstanding is 54.01 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. SPC Power's current Days Sales Outstanding is 102.12, which is 89% above median its own 10-year median of 53.93. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SPC Power stock overvalued right now?
Based on GuruFocus' analysis, SPC Power (PHS:SPC) is currently considered Fairly Valued. The stock's GF Value™ is ₱9.31, compared to a current price of ₱10.26 — trading 10.2% above its estimated fair value. The current Days Sales Outstanding is 102.12, which is 89% above median its 10-year median of 53.93 and 89.1% above the Utilities - Regulated industry median of 54.01. SPC Power's overall GF Score™ is 86/100 with 2 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 SPC Power (PHS:SPC), the current Days Sales Outstanding is 102.12 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 SPC Power (PHS:SPC) Overvalued in 2026?

Based on GuruFocus' analysis, SPC Power stock appears to be overvalued. The current stock price of ₱10.26 is trading 10.2% above its estimated GF Value™ of ₱9.31. GuruFocus considers SPC Power to be Fairly Valued.

Key valuation signals for PHS:SPC:

  • Days Sales Outstanding: 102.12 (89% above median its 10-year median of 53.93)
  • GF Value™: ₱9.31 vs. price of ₱10.26 (10.2% above fair value)
  • GF Score™: 86/100 with 2 warning signs
  • Industry Position: 89.1% above the Utilities - Regulated median (#271 of 495)

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


SPC Power Business Description

Address 8741, Paseo de Roxas, 7th Floor, P.O Box 1222, BDO Towers Paseo, Makati City, PHL, 1209
SPC Power Corp is managed through two segments: Generation segment which includes generation and supply of power and ancillary services to NPC/PSALM, NGCP, distribution utilities, WESM, and other customers, and Others which includes the operations of SECL, SLCI, CNPC and SMPC such as to manage, operate and invest in power generating plants and related facilities. The majority of revenue is generated from generation segment. It operates and generates revenue principally only in the Philippines.
86GF Score

Get the complete analysis for PHS:SPC

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

₱10.26
Price
₱9.31
GF Value