Phillips 66 (XSWX:PSX) Days Sales Outstanding: 20.98 (As of Jun. 2026) — 16% Below Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

XSWX:PSX Phillips 66 XSWX:PSX
61 GF Score
Price CHF194.06
GF Value CHF124.15
! 8 Warning Signs
View Full Analysis

What is Phillips 66 Days Sales Outstanding?

Phillips 66 XSWX:PSX -0.40% 61 Days Sales Outstanding is 20.98 as of Jun. 2026, which is 16% below its 10-year median of 25.02. GuruFocus rates XSWX:PSX with a GF Score™ of 61/100 and a GF Value™ of CHF124.15. The stock has 8 warning signs investors should review. Among 903 Oil & Gas companies, Phillips 66 ranks better than 79.18% on this metric.

Phillips 66's average Accounts Receivable for the three months ended in Jun. 2026 was CHF9,371 Mil. Phillips 66's Revenue for the three months ended in Jun. 2026 was CHF40,767 Mil. Hence, Phillips 66's Days Sales Outstanding for the three months ended in Jun. 2026 was 20.98.

The historical rank and industry rank for Phillips 66's Days Sales Outstanding or its related term are showing as below:

XSWX:PSX' s Days Sales Outstanding Range Over the Past 10 Years
Min: 19.81   Med: 25.02   Max: 42.78
Current: 26.52

During the past 13 years, Phillips 66's highest Days Sales Outstanding was 42.78. The lowest was 19.81. And the median was 25.02.

XSWX:PSX's Days Sales Outstanding is ranked better than
79.18% of 903 companies
in the Oil & Gas industry
Industry Median: 45 vs XSWX:PSX: 26.52

Phillips 66's Days Sales Outstanding declined from Jun. 2025 (30.73) to Jun. 2026 (20.98).


Phillips 66  (XSWX:PSX) Days Sales Outstanding Explanation

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


Phillips 66 Days Sales Outstanding Related Terms


Phillips 66 Days Sales Outstanding Historical Data

* Premium members only.

The historical data trend for Phillips 66'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.

Phillips 66 Days Sales Outstanding Chart

Phillips 66 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 22.53 19.72 29.17 28.57 30.49

Phillips 66 Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 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 30.73 29.25 27.16 30.57 20.98

XSWX:PSX vs VLO, MPC, DINO: Days Sales Outstanding Comparison

For the Oil & Gas Refining & Marketing subindustry, Phillips 66'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.


Phillips 66 Days Sales Outstanding vs Oil & Gas Industry

For the Oil & Gas industry and Energy sector, Phillips 66's Days Sales Outstanding distribution charts can be found below:

* The bar in red indicates where Phillips 66's Days Sales Outstanding falls into.


XSWX:PSX
61GF Score
Phillips 66 XSWX:PSX
Days Sales Outstanding is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Phillips 66 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.

Phillips 66'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
=( (9837.023 + 7786.51) / 2 ) / 105490.434*365
=8811.7665 / 105490.434*365
=30.49

Phillips 66's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding (Q: Jun. 2026 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Mar. 2026 ) + Accounts Receivable (A: Jun. 2026 )) / count ) / Revenue (A: Jun. 2026 )*Days in Period
=( (9376.743 + 9365.398) / 2 ) / 40767.497*365 / 4
=9371.0705 / 40767.497*365 / 4
=20.98

* 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 20.98 mean?
Phillips 66 (XSWX:PSX) has a Days Sales Outstanding of 20.98 as of Jun. 2026. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Phillips 66 and its competitors. This is 16% below median its historical median of 25.02. Over the past decade, Phillips 66's Days Sales Outstanding has ranged from 19.81 to 42.78. According to the industry distribution chart, Phillips 66 ranks #188 out of 903 companies in the Oil & Gas industry, placing it in the top 20.8%.
Is Phillips 66's Days Sales Outstanding too high?
Phillips 66's current Days Sales Outstanding of 20.98 is 16% below median its 10-year median of 25.02. Over the past 10 years, this metric has ranged from a low of 19.81 to a high of 42.78. The Oil & Gas industry median Days Sales Outstanding is 45.00. Phillips 66's value of 20.98 is 53.4% below this industry median. Based on the distribution chart, Phillips 66 ranks #188 out of 903 companies in the Oil & Gas industry, which is in the top quartile — a strong position relative to peers. Overall, Phillips 66 has a GF Score™ of 61/100, reflecting its overall financial health beyond just this single metric.
How does Phillips 66's Days Sales Outstanding compare to VLO and MPC?
According to the Oil & Gas industry distribution chart, Phillips 66 ranks #188 out of 903 companies for Days Sales Outstanding. This places Phillips 66 in the top 21% of its industry — outperforming the majority of peers. The industry median Days Sales Outstanding is 45.00. Phillips 66's value of 20.98 is 53.4% below this benchmark. Historically, Phillips 66's own Days Sales Outstanding has ranged from 19.81 to 42.78 over the past decade. While the company's 10-year median is 25.02 vs. the industry median of 45.00, Phillips 66 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 45.00, based on 903 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. Phillips 66's current Days Sales Outstanding of 20.98 is 53.4% 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 Phillips 66 and its competitors. For the Oil & Gas industry, the median Days Sales Outstanding is 45.00 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Phillips 66's current Days Sales Outstanding is 20.98, which is 16% below median its own 10-year median of 25.02. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Phillips 66 stock overvalued right now?
Phillips 66 (XSWX:PSX) has a current Days Sales Outstanding of 20.98. The stock's GF Value™ is CHF124.15, compared to a current price of CHF194.06 — trading 56.3% above its estimated fair value. The current Days Sales Outstanding is 20.98, which is 16% below median its 10-year median of 25.02 and 53.4% below the Oil & Gas industry median of 45.00. Phillips 66's overall GF Score™ is 61/100 with 8 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 Phillips 66 (XSWX:PSX), the current Days Sales Outstanding is 20.98 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 Phillips 66 (XSWX:PSX) Overvalued in 2026?

Based on GuruFocus' analysis, Phillips 66 stock appears to be overvalued. The current stock price of CHF194.06 is trading 56.3% above its estimated GF Value™ of CHF124.15.

Key valuation signals for XSWX:PSX:

  • Days Sales Outstanding: 20.98 (16% below median its 10-year median of 25.02)
  • GF Value™: CHF124.15 vs. price of CHF194.06 (56.3% above fair value)
  • GF Score™: 61/100 with 8 warning signs
  • Industry Position: 53.4% below the Oil & Gas median (#188 of 903)

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


Phillips 66 Business Description

Industry EnergyOil & Gas
Address 2331 CityWest Boulevard, Houston, TX, USA, 77042
Phillips 66 is an independent refiner that owns or holds interest in 10 refineries with a total crude throughput capacity of 2.0 million barrels per day, or mmb/d, at the end of 2025. The midstream segment comprises extensive transportation and NGL processing assets. It includes 70,000 miles of crude oil, refined petroleum product, NGL and natural gas pipeline systems, and a comprehensive set of refined petroleum product, NGL and crude oil terminals, gathering and processing plants and fractionation facilities and various other storage and loading facilities. Its CPChem chemical joint venture operates facilities primarily in the United States and the Middle East and produces olefins and polyolefins.
61GF Score

Get the complete analysis for XSWX:PSX

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

CHF194.06
Price
CHF124.15
GF Value