TGASF (Towngas Smart Energy Co) Days Sales Outstanding: 36.51 (As of Dec. 2025) — 31% Above Median

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TGASF Towngas Smart Energy Co Ltd TGASF
82 GF Score
Price $0.43
GF Value $0.45
! 6 Warning Signs
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What is Towngas Smart Energy Co Days Sales Outstanding?

Towngas Smart Energy Co TGASF -15.69% 82 Days Sales Outstanding is 36.51 as of Dec. 2025, which is 31% above its 10-year median of 27.96. GuruFocus rates TGASF with a GF Score™ of 82/100 and a GF Value™ of $0.45. The stock has 6 warning signs investors should review. Among 494 Utilities - Regulated companies, Towngas Smart Energy Co ranks better than 71.86% on this metric.

Towngas Smart Energy Co's average Accounts Receivable for the six months ended in Dec. 2025 was $269 Mil. Towngas Smart Energy Co's Revenue for the six months ended in Dec. 2025 was $1,346 Mil. Hence, Towngas Smart Energy Co's Days Sales Outstanding for the six months ended in Dec. 2025 was 36.51.

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

TGASF' s Days Sales Outstanding Range Over the Past 10 Years
Min: 24.49   Med: 27.96   Max: 36.56
Current: 35.64

During the past 13 years, Towngas Smart Energy Co's highest Days Sales Outstanding was 36.56. The lowest was 24.49. And the median was 27.96.

TGASF's Days Sales Outstanding is ranked better than
71.86% of 494 companies
in the Utilities - Regulated industry
Industry Median: 51.76 vs TGASF: 35.64

Towngas Smart Energy Co's Days Sales Outstanding increased from Dec. 2024 (31.13) to Dec. 2025 (36.51).


Towngas Smart Energy Co  (OTCPK:TGASF) Days Sales Outstanding Explanation

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


Towngas Smart Energy Co Days Sales Outstanding Related Terms


Towngas Smart Energy Co Days Sales Outstanding Historical Data

* Premium members only.

The historical data trend for Towngas Smart Energy Co'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.

Towngas Smart Energy Co Days Sales Outstanding Chart

Towngas Smart Energy Co 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 25.03 25.25 27.66 29.66 36.58

Towngas Smart Energy Co Semi-Annual Data
Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 Jun26
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 27.42 31.13 35.40 36.51 35.27

TGASF vs ATO, NI: Days Sales Outstanding Comparison

For the Utilities - Regulated Gas subindustry, Towngas Smart Energy Co'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.


Towngas Smart Energy Co Days Sales Outstanding vs Utilities - Regulated Industry

For the Utilities - Regulated industry and Utilities sector, Towngas Smart Energy Co's Days Sales Outstanding distribution charts can be found below:

* The bar in red indicates where Towngas Smart Energy Co's Days Sales Outstanding falls into.


TGASF
82GF Score
Towngas Smart Energy Co Ltd TGASF
Days Sales Outstanding is just one metric. See GF Score™, valuation, warning signs, and more.
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Towngas Smart Energy Co 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.

Towngas Smart Energy Co'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
=( (258.007 + 280.72) / 2 ) / 2687.643*365
=269.3635 / 2687.643*365
=36.58

Towngas Smart Energy Co'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
=( (257.948 + 280.72) / 2 ) / 1346.268*365 / 2
=269.334 / 1346.268*365 / 2
=36.51

* 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 36.51 mean?
Towngas Smart Energy Co (TGASF) has a Days Sales Outstanding of 36.51 as of Dec. 2025. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Towngas Smart Energy Co and its competitors. This is 31% above median its historical median of 27.96. Over the past decade, Towngas Smart Energy Co's Days Sales Outstanding has ranged from 24.49 to 36.56. According to the industry distribution chart, Towngas Smart Energy Co ranks #139 out of 494 companies in the Utilities - Regulated industry, placing it in the top 28.1%.
Is Towngas Smart Energy Co's Days Sales Outstanding too high?
Towngas Smart Energy Co's current Days Sales Outstanding of 36.51 is 31% above median its 10-year median of 27.96. Over the past 10 years, this metric has ranged from a low of 24.49 to a high of 36.56. The Utilities - Regulated industry median Days Sales Outstanding is 51.76. Towngas Smart Energy Co's value of 36.51 is 29.5% below this industry median. Based on the distribution chart, Towngas Smart Energy Co ranks #139 out of 494 companies in the Utilities - Regulated industry, which is above the industry midpoint. Overall, Towngas Smart Energy Co has a GF Score™ of 82/100, reflecting its overall financial health beyond just this single metric.
How does Towngas Smart Energy Co's Days Sales Outstanding compare to ATO and NI?
According to the Utilities - Regulated industry distribution chart, Towngas Smart Energy Co ranks #139 out of 494 companies for Days Sales Outstanding. This puts Towngas Smart Energy Co in the upper half of its industry. The industry median Days Sales Outstanding is 51.76. Towngas Smart Energy Co's value of 36.51 is 29.5% below this benchmark. Historically, Towngas Smart Energy Co's own Days Sales Outstanding has ranged from 24.49 to 36.56 over the past decade. While the company's 10-year median is 27.96 vs. the industry median of 51.76, Towngas Smart Energy Co 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 Utilities - Regulated company?
The median Days Sales Outstanding among Utilities - Regulated companies is 51.76, based on 494 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. Towngas Smart Energy Co's current Days Sales Outstanding of 36.51 is 29.5% 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 Towngas Smart Energy Co and its competitors. For the Utilities - Regulated industry, the median Days Sales Outstanding is 51.76 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Towngas Smart Energy Co's current Days Sales Outstanding is 36.51, which is 31% above median its own 10-year median of 27.96. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Towngas Smart Energy Co stock overvalued right now?
Towngas Smart Energy Co (TGASF) has a current Days Sales Outstanding of 36.51. The stock's GF Value™ is $0.45, compared to a current price of $0.43 — trading 4.7% below its estimated fair value. The current Days Sales Outstanding is 36.51, which is 31% above median its 10-year median of 27.96 and 29.5% below the Utilities - Regulated industry median of 51.76. Towngas Smart Energy Co's overall GF Score™ is 82/100 with 6 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 Towngas Smart Energy Co (TGASF), the current Days Sales Outstanding is 36.51 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 Towngas Smart Energy Co (TGASF) Overvalued in 2026?

Based on GuruFocus' analysis, Towngas Smart Energy Co stock appears to be undervalued. The current stock price of $0.43 is trading 4.7% below its estimated GF Value™ of $0.45.

Key valuation signals for TGASF:

  • Days Sales Outstanding: 36.51 (31% above median its 10-year median of 27.96)
  • GF Value™: $0.45 vs. price of $0.43 (4.7% below fair value)
  • GF Score™: 82/100 with 6 warning signs
  • Industry Position: 29.5% below the Utilities - Regulated median (#139 of 494)

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


Towngas Smart Energy Co Business Description

Other Exchanges 01083:Hong KongPGJ:Germany
Address 363 Java Road, North Point, 23rd Floor, Hong Kong, HKG
Towngas Smart Energy Co Ltd is an investment holding company engaged in the sales of piped gas, renewable energy, and other types of energy, the construction of gas pipelines, the sale of gas appliances and related products, and other value-added services in the People's Republic of China. The operating segment of the company are Gas business and Renewable energy business. The Renewable energy business is engaged in Sales of renewable energy (mainly photovoltaic power) and other related energy and services and the Gas business is further categorized in Sales of piped gas, Gas connection, Gas-related products and services. The company derives maximum revenue from the Sales of piped gas and other gas-related energy. All of the Group' s revenue is generated in the PRC.
82GF Score

Get the complete analysis for TGASF

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

$0.43
Price
$0.45
GF Value