Vivant (PHS:VVT) Accounts Payable & Accrued Expense: ₱2,403 Mil (As of Mar. 2026)

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Vera Yuan
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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
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:VVT Vivant Corp PHS:VVT
92 GF Score
Price ₱20.85
GF Value ₱28.11
Valuation Modestly Undervalued
! 6 Warning Signs
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What is Vivant Accounts Payable & Accrued Expense?

Vivant PHS:VVT 92 Accounts Payable & Accrued Expense is ₱2,403 Mil as of Mar. 2026. GuruFocus rates PHS:VVT with a GF Score™ of 92/100 and a GF Value™ of ₱28.11 (Modestly Undervalued). The stock has 6 warning signs investors should review.

Vivant's quarterly accounts payable & accrued expense increased from Sep. 2025 (₱1,780 Mil) to Dec. 2025 (₱2,313 Mil) and increased from Dec. 2025 (₱2,313 Mil) to Mar. 2026 (₱2,403 Mil).

Vivant's annual accounts payable & accrued expense increased from Dec. 2023 (₱1,977 Mil) to Dec. 2024 (₱2,087 Mil) and increased from Dec. 2024 (₱2,087 Mil) to Dec. 2025 (₱2,313 Mil).


Vivant Accounts Payable & Accrued Expense Historical Data

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The historical data trend for Vivant'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.

Vivant Accounts Payable & Accrued Expense Chart

Vivant 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 1,036.25 1,529.84 1,976.88 2,086.77 2,312.77

Vivant Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 2,146.12 1,513.82 1,779.86 2,312.77 2,403.26
PHS:VVT
92GF Score
Vivant Corp PHS:VVT
Accounts Payable & Accrued Expense is just one metric. See GF Score™, valuation, warning signs, and more.
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Vivant 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 ₱2,403 Mil mean?
Vivant (PHS:VVT) has a Accounts Payable & Accrued Expense of ₱2,403 Mil as of Mar. 2026. Accounts payable and accrued expenses are amounts a company expects to pay to suppliers and others. View historical data on Vivant and its competitors.
Is Vivant's Accounts Payable & Accrued Expense too high?
Vivant's current Accounts Payable & Accrued Expense is ₱2,403 Mil. Overall, Vivant has a GF Score™ of 92/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Vivant's Accounts Payable & Accrued Expense compare to NEE and SO?
Vivant's Accounts Payable & Accrued Expense of ₱2,403 Mil can be compared against companies in the Utilities - Regulated 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 an Utilities - Regulated company?
A good Accounts Payable & Accrued Expense depends on the Utilities - Regulated 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 Vivant and its competitors. Vivant's current Accounts Payable & Accrued Expense is ₱2,403 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Vivant stock overvalued right now?
Based on GuruFocus' analysis, Vivant (PHS:VVT) is currently considered Modestly Undervalued. The stock's GF Value™ is ₱28.11, compared to a current price of ₱20.85 — trading 25.8% below its estimated fair value. The current Accounts Payable & Accrued Expense is ₱2,403 Mil. Vivant's overall GF Score™ is 92/100 with 6 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 Vivant (PHS:VVT), the current Accounts Payable & Accrued Expense is ₱2,403 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 Vivant (PHS:VVT) Overvalued in 2026?

Based on GuruFocus' analysis, Vivant stock appears to be undervalued. The current stock price of ₱20.85 is trading 25.8% below its estimated GF Value™ of ₱28.11. GuruFocus considers Vivant to be Modestly Undervalued.

Key valuation signals for PHS:VVT:

  • Accounts Payable & Accrued Expense: ₱2,403 Mil
  • GF Value™: ₱28.11 vs. price of ₱20.85 (25.8% below fair value)
  • GF Score™: 92/100 with 6 warning signs

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


Vivant Business Description

Address A.S. Fortuna Street, 9th Floor, Oakridge IT Center 3, Oakridge Business Park, Barangay Banilad, Cebu, Mandaue, CEB, PHL, 6014
Vivant Corp, through its subsidiaries, is engaged in the electric power generation (renewable and non-renewable energy), electric power distribution, retail electricity business and water infrastructure. The company operates through three segments: (1) power generation, (2) infrastructure and water treatment and desalination, and (3) investing in shares of stock. The majority of its revenue comes from the power generation segment. Geographically, it operates predominantly in the Philippines.
92GF Score

Get the complete analysis for PHS:VVT

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

₱20.85
Price
₱28.11
GF Value