D&L Industries (PHS:DNL) Selling, General, & Admin. Expense: ₱1,832 Mil (TTM As of Mar. 2026)

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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.
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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.

PHS:DNL D&L Industries Inc PHS:DNL
81 GF Score
Price ₱3.54
GF Value ₱8.73
Valuation Significantly Undervalued
! 4 Warning Signs
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What is D&L Industries Selling, General, & Admin. Expense?

D&L Industries PHS:DNL +1.14% 81 Selling, General, & Admin. Expense is ₱1,832 Mil as of Mar. 2026. GuruFocus rates PHS:DNL with a GF Score™ of 81/100 and a GF Value™ of ₱8.73 (Significantly Undervalued). The stock has 4 warning signs investors should review.

Selling, general, & admin. expense (SGA) includes the direct and indirect costs and all general and administrative expenses of a company. D&L Industries's selling, general, & admin. expense for the three months ended in Mar. 2026 was ₱667 Mil. Its selling, general, & admin. expense for the trailing twelve months (TTM) ended in Mar. 2026 was ₱1,832 Mil.


D&L Industries  (PHS:DNL) Selling, General, & Admin. Expense Explanation

An efficient operation keeps SGA costs low and thus has higher profit margin. The percentage of SGA relative to total revenue is an indication of how efficiently the company operates. Compare this percentage among the companies in the same industry is a good way of finding more efficient operations. A comparison of the SGA cost relative to the revenue with the historical value can also be an indication of how efficient the company has become.

Warren Buffett likes companies with consistent SGA as the percentage of gross profit.

Companies with no durable competitive advantage show wild variation in SG&A as % of Gross Profit.

If SGA is less than 30% of Gross Profit, it is fantastic. If SGA is nearing 100%, it is is in highly competitive industry.


D&L Industries Selling, General, & Admin. Expense Related Terms


D&L Industries Selling, General, & Admin. Expense Historical Data

* Premium members only.

The historical data trend for D&L Industries's Selling, General, & Admin. Expense 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.

D&L Industries Selling, General, & Admin. Expense Chart

D&L Industries Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Selling, General, & Admin. Expense
Get a 7-Day Free Trial Premium Member Only Premium Member Only 827.72 1,165.77 1,194.98 1,727.71 1,862.75

D&L Industries Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Selling, General, & Admin. Expense 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 697.75 730.95 721.17 -287.13 667.48

PHS:DNL vs LIN, SHW, ECL: Selling, General, & Admin. Expense Comparison

For the Specialty Chemicals subindustry, D&L Industries's Selling, General, & Admin. Expense, along with its competitors' market caps and Selling, General, & Admin. Expense 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.


D&L Industries Selling, General, & Admin. Expense vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, D&L Industries's Selling, General, & Admin. Expense distribution charts can be found below:

* The bar in red indicates where D&L Industries's Selling, General, & Admin. Expense falls into.


PHS:DNL
81GF Score
D&L Industries Inc PHS:DNL
Selling, General, & Admin. Expense is just one metric. See GF Score™, valuation, warning signs, and more.
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D&L Industries Selling, General, & Admin. Expense Calculation

Selling, General, & Admin. Expense (SGA) includes the direct and indirect costs and all general and administrative expenses of a company. For instance, personnel cost, advertising, rent, communication costs are all part of SGA.

Selling, General, & Admin. Expense for the trailing twelve months (TTM) ended in Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was ₱1,832 Mil.

* 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.

What does a Selling, General, & Admin. Expense of ₱1,832 Mil mean?
D&L Industries (PHS:DNL) has a Selling, General, & Admin. Expense of ₱1,832 Mil as of Mar. 2026. Selling, general and admin expense is the total cost for direct, indirect, general and administrative activities. View historical data on D&L Industries and its competitors.
Is D&L Industries' Selling, General, & Admin. Expense too high?
D&L Industries' current Selling, General, & Admin. Expense is ₱1,832 Mil. Overall, D&L Industries has a GF Score™ of 81/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does D&L Industries' Selling, General, & Admin. Expense compare to LIN and SHW?
D&L Industries' Selling, General, & Admin. Expense of ₱1,832 Mil can be compared against companies in the Chemicals industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Selling, General, & Admin. Expense for a Chemicals company?
A good Selling, General, & Admin. Expense depends on the Chemicals industry context. However, Selling, General, & Admin. Expense should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Selling, General, & Admin. Expense mean?
A high Selling, General, & Admin. Expense can signal that a stock is expensive relative to its fundamentals. Selling, general and admin expense is the total cost for direct, indirect, general and administrative activities. View historical data on D&L Industries and its competitors. D&L Industries's current Selling, General, & Admin. Expense is ₱1,832 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is D&L Industries stock overvalued right now?
Based on GuruFocus' analysis, D&L Industries (PHS:DNL) is currently considered Significantly Undervalued. The stock's GF Value™ is ₱8.73, compared to a current price of ₱3.54 — trading 59.5% below its estimated fair value. The current Selling, General, & Admin. Expense is ₱1,832 Mil. D&L Industries' overall GF Score™ is 81/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Selling, General, & Admin. Expense calculated?
Selling, General, & Admin. Expense is calculated from a company's financial statements. For D&L Industries (PHS:DNL), the current Selling, General, & Admin. Expense is ₱1,832 Mil 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 D&L Industries (PHS:DNL) Overvalued in 2026?

Based on GuruFocus' analysis, D&L Industries stock appears to be undervalued. The current stock price of ₱3.54 is trading 59.5% below its estimated GF Value™ of ₱8.73. GuruFocus considers D&L Industries to be Significantly Undervalued.

Key valuation signals for PHS:DNL:

  • Selling, General, & Admin. Expense: ₱1,832 Mil
  • GF Value™: ₱8.73 vs. price of ₱3.54 (59.5% below fair value)
  • GF Score™: 81/100 with 4 warning signs

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


D&L Industries Business Description

Other Exchanges DLNDY:USA
Address 65 Calle Industria, Bagumbayan, Quezon, PHL, 1110
D&L Industries Inc is a holding company for a group of companies engaged in product customization and specialization for the food, chemicals, plastics, consumer products, and other industries. It is engaged in the manufacturing of customized food ingredients, oleochemicals, and specialty raw materials for plastics. The Group's operating segments are: Food ingredients, Colorants and plastics additives, Oleochemicals, resins and powder coatings, Consumer Products Original Design Manufacturing (ODM), and Management and administration. Maximum revenue is derived from the Food ingredients segment, which offers industrial fats and oils, food ingredients, specialty fats and oils, and culinary and other specialty food ingredients. Geographically, it derives key revenue from the Philippines.
81GF Score

Get the complete analysis for PHS:DNL

Selling, General, & Admin. Expense is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

₱3.54
Price
₱8.73
GF Value