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.
L'OrealXSWX:OR 90 Days Sales Outstanding is 46.85 as of Jun. 2026, which is 2% below its 10-year median of 47.65. GuruFocus rates XSWX:OR with a GF Score™ of 90/100 and a GF Value™ of CHF343.53 (Fairly Valued). The stock has 2 warning signs investors should review. Among 1,935 Consumer Packaged Goods companies, L'Oreal ranks worse than 64.91% on this metric.
L'Oreal's average Accounts Receivable for the
six
months ended in Jun. 2026 was CHF5,621 Mil. L'Oreal's Revenue for the
six
months ended in Jun. 2026 was CHF21,894 Mil.
Hence, L'Oreal's Days Sales Outstanding for the
six
months ended in Jun. 2026 was 46.85.
The historical rank and industry rank for L'Oreal's Days Sales Outstanding or its related term are showing as below:
XSWX:OR'
s Days Sales Outstanding Range Over the Past 10 Years
Min: 41.86 Med: 47.65 Max: 55.44
Current: 50.19
During the past 13 years, L'Oreal's highest Days Sales Outstanding was 55.44. The lowest was 41.86. And the median was 47.65.
XSWX:OR's Days Sales Outstanding is ranked worse than 64.91% of 1935
companies
in the Consumer Packaged Goods industry
Industry Median: 38.86
vs XSWX:OR: 50.19
L'Oreal's Days Sales Outstanding
declined
from Jun. 2025 (49.34) to Jun. 2026 (46.85).
L'Oreal (XSWX:OR) Days Sales Outstanding Explanation
For retailers, when we compare Days Sales Outstanding, it is important to compare the same period in the previous years.
L'Oreal Days Sales Outstanding Related Terms
L'Oreal Days Sales Outstanding Historical Data
* Premium members only.
The historical data trend for L'Oreal'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.
XSWX:OR vs PG, CL, KVUE: Days Sales Outstanding Comparison
For the Household & Personal Products subindustry, L'Oreal'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.
L'Oreal Days Sales Outstanding vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, L'Oreal's Days Sales Outstanding distribution charts can be found below:
* The bar in red indicates where L'Oreal'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.
L'Oreal (XSWX:OR) has a Days Sales Outstanding of 46.85 as of Jun. 2026. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on L'Oreal and its competitors. This is near median its historical median of 47.65. Over the past decade, L'Oreal's Days Sales Outstanding has ranged from 41.86 to 55.44. According to the industry distribution chart, L'Oreal ranks #1256 out of 1935 companies in the Consumer Packaged Goods industry, placing it in the top 64.9%.
Is L'Oreal's Days Sales Outstanding too high?
L'Oreal's current Days Sales Outstanding of 46.85 is near median its 10-year median of 47.65. Over the past 10 years, this metric has ranged from a low of 41.86 to a high of 55.44. The Consumer Packaged Goods industry median Days Sales Outstanding is 38.86. L'Oreal's value of 46.85 is 20.6% above this industry median. Based on the distribution chart, L'Oreal ranks #1256 out of 1935 companies in the Consumer Packaged Goods industry, which is below the industry midpoint. Overall, L'Oreal has a GF Score™ of 90/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does L'Oreal's Days Sales Outstanding compare to PG and CL?
According to the Consumer Packaged Goods industry distribution chart, L'Oreal ranks #1256 out of 1935 companies for Days Sales Outstanding. This places L'Oreal in the lower half of its industry. The industry median Days Sales Outstanding is 38.86. L'Oreal's value of 46.85 is 20.6% above this benchmark. Historically, L'Oreal's own Days Sales Outstanding has ranged from 41.86 to 55.44 over the past decade. While the company's 10-year median is 47.65 vs. the industry median of 38.86, L'Oreal 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 Consumer Packaged Goods company?
The median Days Sales Outstanding among Consumer Packaged Goods companies is 38.86, based on 1,935 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. L'Oreal's current Days Sales Outstanding of 46.85 is 20.6% 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 L'Oreal and its competitors. For the Consumer Packaged Goods industry, the median Days Sales Outstanding is 38.86 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. L'Oreal's current Days Sales Outstanding is 46.85, which is near median its own 10-year median of 47.65. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is L'Oreal stock overvalued right now?
Based on GuruFocus' analysis, L'Oreal (XSWX:OR) is currently considered Fairly Valued. The stock's GF Value™ is CHF343.53, compared to a current price of CHF365.45 — trading 6.4% above its estimated fair value. The current Days Sales Outstanding is 46.85, which is near median its 10-year median of 47.65 and 20.6% above the Consumer Packaged Goods industry median of 38.86. L'Oreal's overall GF Score™ is 90/100 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 L'Oreal (XSWX:OR), the current Days Sales Outstanding is 46.85 as of Jun. 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 L'Oreal (XSWX:OR) Overvalued in 2026?
Based on GuruFocus' analysis, L'Oreal stock appears to be overvalued.
The current stock price of CHF365.45 is trading 6.4% above its estimated GF Value™ of CHF343.53.
GuruFocus considers L'Oreal to be Fairly Valued.
Key valuation signals for XSWX:OR:
Days Sales Outstanding: 46.85 (near median its 10-year median of 47.65)
GF Value™: CHF343.53 vs. price of CHF365.45 (6.4% above fair value)
Industry Position: 20.6% above the Consumer Packaged Goods median (#1256 of 1935)
No single metric tells the full story. See the XSWX:OR stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
L'Oréal is the largest beauty product maker in the world, with consumer products (37% of sales) and luxury beauty (35%) the major segments, followed by derma skin care (16%) and professional products (12%). The firm also has a diversified geographic footprint, generating 34% of sales in Europe, 27% from North America, 23% in North Asia, and the rest from various emerging markets across South Asia, Latin America, and Africa. L'Oréal owns a mix of premium and mass beauty brands sold through a wide range of channels such as mass retail, drugstores, department stores, travel retail, e-commerce, hair salons, and medi-spas. Leading brands include Lancôme, Yves Saint Laurent, Maybelline, Kiehl's, L'Oréal Paris, Kerastase, CeraVe, Garnier, and Armani.
90GF Score
Get the complete analysis for XSWX:OR
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
XSWX:OR has been successfully added to your 
