Cebu Landmasters (PHS:CLI) Accounts Payable & Accrued Expense: ₱13,036 Mil (As of Jun. 2026)

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.

PHS:CLI Cebu Landmasters Inc PHS:CLI
78 GF Score
Price ₱2.08
GF Value ₱2.48
Valuation Modestly Undervalued
! 7 Warning Signs
View Full Analysis

What is Cebu Landmasters Accounts Payable & Accrued Expense?

Cebu Landmasters PHS:CLI 78 Accounts Payable & Accrued Expense is ₱13,036 Mil as of Jun. 2026. GuruFocus rates PHS:CLI with a GF Score™ of 78/100 and a GF Value™ of ₱2.48 (Modestly Undervalued). The stock has 7 warning signs investors should review.

Cebu Landmasters's quarterly accounts payable & accrued expense increased from Dec. 2025 (₱13,556 Mil) to Mar. 2026 (₱15,807 Mil) but then declined from Mar. 2026 (₱15,807 Mil) to Jun. 2026 (₱13,036 Mil).

Cebu Landmasters's annual accounts payable & accrued expense declined from Dec. 2023 (₱22,783 Mil) to Dec. 2024 (₱10,512 Mil) but then increased from Dec. 2024 (₱10,512 Mil) to Dec. 2025 (₱13,556 Mil).


Cebu Landmasters Accounts Payable & Accrued Expense Historical Data

* Premium members only.

The historical data trend for Cebu Landmasters's Accounts Payable & Accrued 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.

Cebu Landmasters Accounts Payable & Accrued Expense Chart

Cebu Landmasters Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Payable & Accrued Expense
Get a 7-Day Free Trial Premium Member Only Premium Member Only 12,652.77 18,847.28 22,783.00 10,512.11 13,556.24

Cebu Landmasters Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Accounts Payable & Accrued 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 12,795.51 16,278.19 13,556.24 15,807.21 13,036.45
PHS:CLI
78GF Score
Cebu Landmasters Inc PHS:CLI
Accounts Payable & Accrued Expense is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Cebu Landmasters Accounts Payable & Accrued Expense Calculation

Accounts payable & accrued expense usually includes accounts payable, accrued compensation and related benefits, etc.

Accounts payable is money owed by a business to its suppliers shown as a liability on a company's balance sheet. It is distinct from notes payable liabilities, which are debts created by formal legal instrument documents.

It is part of the current portion of the liabilities (due within one year or within the normal operating cycle if longer) reflected on the balace sheet of the company. A higher Accounts Payable means lower Working Capital needed to operate the business.

What does a Accounts Payable & Accrued Expense of ₱13,036 Mil mean?
Cebu Landmasters (PHS:CLI) has a Accounts Payable & Accrued Expense of ₱13,036 Mil as of Jun. 2026. Accounts payable and accrued expenses are amounts a company expects to pay to suppliers and others. View historical data on Cebu Landmasters and its competitors.
Is Cebu Landmasters' Accounts Payable & Accrued Expense too high?
Cebu Landmasters' current Accounts Payable & Accrued Expense is ₱13,036 Mil. Overall, Cebu Landmasters has a GF Score™ of 78/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Cebu Landmasters' Accounts Payable & Accrued Expense compare to competitors?
Cebu Landmasters' Accounts Payable & Accrued Expense of ₱13,036 Mil can be compared against companies in the Real Estate industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Accounts Payable & Accrued Expense for a Real Estate company?
A good Accounts Payable & Accrued Expense depends on the Real Estate industry context. However, Accounts Payable & Accrued 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 Accounts Payable & Accrued Expense mean?
A high Accounts Payable & Accrued Expense can signal that a stock is expensive relative to its fundamentals. Accounts payable and accrued expenses are amounts a company expects to pay to suppliers and others. View historical data on Cebu Landmasters and its competitors. Cebu Landmasters's current Accounts Payable & Accrued Expense is ₱13,036 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cebu Landmasters stock overvalued right now?
Based on GuruFocus' analysis, Cebu Landmasters (PHS:CLI) is currently considered Modestly Undervalued. The stock's GF Value™ is ₱2.48, compared to a current price of ₱2.08 — trading 16.1% below its estimated fair value. The current Accounts Payable & Accrued Expense is ₱13,036 Mil. Cebu Landmasters' overall GF Score™ is 78/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accounts Payable & Accrued Expense calculated?
Accounts Payable & Accrued Expense is calculated from a company's financial statements. For Cebu Landmasters (PHS:CLI), the current Accounts Payable & Accrued Expense is ₱13,036 Mil 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 Cebu Landmasters (PHS:CLI) Overvalued in 2026?

Based on GuruFocus' analysis, Cebu Landmasters stock appears to be undervalued. The current stock price of ₱2.08 is trading 16.1% below its estimated GF Value™ of ₱2.48. GuruFocus considers Cebu Landmasters to be Modestly Undervalued.

Key valuation signals for PHS:CLI:

  • Accounts Payable & Accrued Expense: ₱13,036 Mil
  • GF Value™: ₱2.48 vs. price of ₱2.08 (16.1% below fair value)
  • GF Score™: 78/100 with 7 warning signs

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


Cebu Landmasters Business Description

Address Jose Ma. Del Mar Street, 10th Floor, Park Centrale Tower, B2 L3 CEBU IT Park, BRGY. APAS, Cebu City, PHL, 6000
Cebu Landmasters Inc is engaged in real estate-related activities, including property development, sales, leasing, and property management. The Company's portfolio comprises residential condominiums and subdivisions, mixed-use developments, townships, hotels and resorts, office spaces, and co-living accommodations. It operates through four segments: the Real Estate segment, which generates the majority of revenue and involves the development and sale of residential, condotel, and office units; the Rental segment, which includes leasing of office and commercial spaces; the Management Services segment, which focuses on real estate project management and maintenance services; and the Hotel Operations segment, which manages hotel operations for guests and condotel owners.
78GF Score

Get the complete analysis for PHS:CLI

Accounts Payable & Accrued Expense is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

₱2.08
Price
₱2.48
GF Value