STOSF (Santos) Days Sales Outstanding: 41.76 (As of Dec. 2025) — 27% Above Median

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STOSF Santos Ltd STOSF
71 GF Score
Price $5.44
GF Value $4.68
Valuation Modestly Overvalued
! 10 Warning Signs
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What is Santos Days Sales Outstanding?

Santos STOSF 71 Days Sales Outstanding is 41.76 as of Dec. 2025, which is 27% above its 10-year median of 32.86. GuruFocus rates STOSF with a GF Score™ of 71/100 and a GF Value™ of $4.68 (Modestly Overvalued). The stock has 10 warning signs investors should review. Among 892 Oil & Gas companies, Santos ranks better than 67.49% on this metric.

Santos's average Accounts Receivable for the six months ended in Dec. 2025 was $525 Mil. Santos's Revenue for the six months ended in Dec. 2025 was $2,292 Mil. Hence, Santos's Days Sales Outstanding for the six months ended in Dec. 2025 was 41.76.

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

STOSF' s Days Sales Outstanding Range Over the Past 10 Years
Min: 26.02   Med: 32.86   Max: 41.68
Current: 35.09

During the past 13 years, Santos's highest Days Sales Outstanding was 41.68. The lowest was 26.02. And the median was 32.86.

STOSF's Days Sales Outstanding is ranked better than
67.49% of 892 companies
in the Oil & Gas industry
Industry Median: 45.86 vs STOSF: 35.09

Santos's Days Sales Outstanding increased from Dec. 2024 (40.30) to Dec. 2025 (41.76).


Santos  (OTCPK:STOSF) Days Sales Outstanding Explanation

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


Santos Days Sales Outstanding Related Terms


Santos Days Sales Outstanding Historical Data

* Premium members only.

The historical data trend for Santos'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.

Santos Days Sales Outstanding Chart

Santos 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 39.34 26.85 30.87 28.23 27.35

Santos Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 38.53 42.33 40.30 35.45 41.76

STOSF vs COP, EOG, FANG: Days Sales Outstanding Comparison

For the Oil & Gas E&P subindustry, Santos'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.


Santos Days Sales Outstanding vs Oil & Gas Industry

For the Oil & Gas industry and Energy sector, Santos's Days Sales Outstanding distribution charts can be found below:

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


STOSF
71GF Score
Santos Ltd STOSF
Days Sales Outstanding is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Santos 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.

Santos'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
=( (363 + 379) / 2 ) / 4951*365
=371 / 4951*365
=27.35

Santos's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding (Q: Dec. 2025 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Jun. 2025 ) + Accounts Receivable (A: Dec. 2025 )) / count ) / Revenue (A: Dec. 2025 )*Days in Period
=( (670 + 379) / 2 ) / 2292*365 / 2
=524.5 / 2292*365 / 2
=41.76

* 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 41.76 mean?
Santos (STOSF) has a Days Sales Outstanding of 41.76 as of Dec. 2025. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Santos and its competitors. This is 27% above median its historical median of 32.86. Over the past decade, Santos' Days Sales Outstanding has ranged from 26.02 to 41.68. According to the industry distribution chart, Santos ranks #290 out of 892 companies in the Oil & Gas industry, placing it in the top 32.5%.
Is Santos' Days Sales Outstanding too high?
Santos' current Days Sales Outstanding of 41.76 is 27% above median its 10-year median of 32.86. Over the past 10 years, this metric has ranged from a low of 26.02 to a high of 41.68. The Oil & Gas industry median Days Sales Outstanding is 45.86. Santos' value of 41.76 is 8.9% below this industry median. Based on the distribution chart, Santos ranks #290 out of 892 companies in the Oil & Gas industry, which is above the industry midpoint. Overall, Santos has a GF Score™ of 71/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Santos' Days Sales Outstanding compare to COP and EOG?
According to the Oil & Gas industry distribution chart, Santos ranks #290 out of 892 companies for Days Sales Outstanding. This puts Santos in the upper half of its industry. The industry median Days Sales Outstanding is 45.86. Santos' value of 41.76 is 8.9% below this benchmark. Historically, Santos' own Days Sales Outstanding has ranged from 26.02 to 41.68 over the past decade. While the company's 10-year median is 32.86 vs. the industry median of 45.86, Santos 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 an Oil & Gas company?
The median Days Sales Outstanding among Oil & Gas companies is 45.86, based on 892 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. Santos's current Days Sales Outstanding of 41.76 is 8.9% 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 Santos and its competitors. For the Oil & Gas industry, the median Days Sales Outstanding is 45.86 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Santos's current Days Sales Outstanding is 41.76, which is 27% above median its own 10-year median of 32.86. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Santos stock overvalued right now?
Based on GuruFocus' analysis, Santos (STOSF) is currently considered Modestly Overvalued. The stock's GF Value™ is $4.68, compared to a current price of $5.44 — trading 16.2% above its estimated fair value. The current Days Sales Outstanding is 41.76, which is 27% above median its 10-year median of 32.86 and 8.9% below the Oil & Gas industry median of 45.86. Santos' overall GF Score™ is 71/100 with 10 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 Santos (STOSF), the current Days Sales Outstanding is 41.76 as of Dec. 2025. 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 Santos (STOSF) Overvalued in 2026?

Based on GuruFocus' analysis, Santos stock appears to be overvalued. The current stock price of $5.44 is trading 16.2% above its estimated GF Value™ of $4.68. GuruFocus considers Santos to be Modestly Overvalued.

Key valuation signals for STOSF:

  • Days Sales Outstanding: 41.76 (27% above median its 10-year median of 32.86)
  • GF Value™: $4.68 vs. price of $5.44 (16.2% above fair value)
  • GF Score™: 71/100 with 10 warning signs
  • Industry Position: 8.9% below the Oil & Gas median (#290 of 892)

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


Santos Business Description

Industry EnergyOil & Gas
Address 60 Flinders Street, Ground Floor Santos Centre, Adelaide, SA, AUS, 5000
Santos was founded in 1954. The company's name is an acronym for South Australia Northern Territory Oil Search. The first Cooper Basin gas discovery came in 1963, with initial supplies in 1969. Santos became a major enterprise, though over-reliance on the Cooper Basin, along with the Moomba field's inexorable decline, saw it struggle to maintain relevance in the first decade of the 21st century. However, the stage was set for a renaissance via conversion of coal seam gas into LNG in Queensland and conventional gas to LNG in PNG.
71GF Score

Get the complete analysis for STOSF

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

$5.44
Price
$4.68
GF Value