Phol Dhanya PCL (BKK:PHOL-R) Accounts Receivable: ฿180 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.

BKK:PHOL-R Phol Dhanya PCL BKK:PHOL-R
67 GF Score
Price ฿3.26
GF Value ฿2.68
Valuation Modestly Overvalued
! 5 Warning Signs
View Full Analysis

What is Phol Dhanya PCL Accounts Receivable?

Phol Dhanya PCL BKK:PHOL-R +17.27% 67 Accounts Receivable is ฿180 Mil as of Jun. 2026. GuruFocus rates BKK:PHOL-R with a GF Score™ of 67/100 and a GF Value™ of ฿2.68 (Modestly Overvalued). The stock has 5 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Phol Dhanya PCL's accounts receivables for the quarter that ended in Jun. 2026 was ฿180 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Phol Dhanya PCL's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 58.78.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Phol Dhanya PCL's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was ฿0.29.


Phol Dhanya PCL Accounts Receivable Explanation

1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of 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 receivables are being managed.

Phol Dhanya PCL's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=180.228/279.802*91
=58.78

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Phol Dhanya PCL's accounts receivable are only considered to be worth 75% of book value:

Phol Dhanya PCL's Net-Net Working Capital Per Share for the quarter that ended in Jun. 2026 is calculated as:

Net-Net Working Capital Per Share
=(Cash And Cash Equivalents+0.75 * Accounts Receivable+0.5 * Total Inventories-Total Liabilities
-Preferred Stock-Minority Interest)/Shares Outstanding (EOP)
=(88.089+0.75 * 180.228+0.5 * 282.586-306.576
-0-0.121)/202.500
=0.29

* 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.


Be Aware

Net receivables tells us a great deal about the different competitors in the same industry. In competitive industries, some attempt to gain advantage by offering better credit terms, causing increase in sales and receivables.

If company consistently shows lower % Net receivables to gross sales than competitors, then it usually has some kind of competitive advantage which requires further digging.

Average Days Sales Outstanding is a good indicator for measuring a company's sales channel and customers. A company may book great revenue and earnings growth but never receive payment from their customers. This may force a write-off in the future and depress future earnings.


Phol Dhanya PCL Accounts Receivable Related Terms


Phol Dhanya PCL Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Phol Dhanya PCL's Accounts Receivable 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.

Phol Dhanya PCL Accounts Receivable Chart

Phol Dhanya PCL Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 168.26 142.83 149.54 155.99 159.80

Phol Dhanya PCL Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Accounts Receivable 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 166.12 163.21 159.80 169.76 180.23
BKK:PHOL-R
67GF Score
Phol Dhanya PCL BKK:PHOL-R
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Phol Dhanya PCL Accounts Receivable Calculation

Accounts Receivable is money owed to a business by customers and shown on its Balance Sheet as an asset.

Frequently Asked Questions Learn more about Accounts Receivable →
What does a Accounts Receivable of ฿180 Mil mean?
Phol Dhanya PCL (BKK:PHOL-R) has a Accounts Receivable of ฿180 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Phol Dhanya PCL and its competitors.
Is Phol Dhanya PCL's Accounts Receivable too high?
Phol Dhanya PCL's current Accounts Receivable is ฿180 Mil. Overall, Phol Dhanya PCL has a GF Score™ of 67/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Phol Dhanya PCL's Accounts Receivable compare to ALLE and MSA?
Phol Dhanya PCL's Accounts Receivable of ฿180 Mil can be compared against companies in the Business Services industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Accounts Receivable for a Business Services company?
A good Accounts Receivable depends on the Business Services industry context. However, Accounts Receivable 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 Receivable mean?
A high Accounts Receivable can signal that a stock is expensive relative to its fundamentals. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Phol Dhanya PCL and its competitors. Phol Dhanya PCL's current Accounts Receivable is ฿180 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Phol Dhanya PCL stock overvalued right now?
Based on GuruFocus' analysis, Phol Dhanya PCL (BKK:PHOL-R) is currently considered Modestly Overvalued. The stock's GF Value™ is ฿2.68, compared to a current price of ฿3.26 — trading 21.6% above its estimated fair value. The current Accounts Receivable is ฿180 Mil. Phol Dhanya PCL's overall GF Score™ is 67/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accounts Receivable calculated?
Accounts Receivable is calculated from a company's financial statements. For Phol Dhanya PCL (BKK:PHOL-R), the current Accounts Receivable is ฿180 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 Phol Dhanya PCL (BKK:PHOL-R) Overvalued in 2026?

Based on GuruFocus' analysis, Phol Dhanya PCL stock appears to be overvalued. The current stock price of ฿3.26 is trading 21.6% above its estimated GF Value™ of ฿2.68. GuruFocus considers Phol Dhanya PCL to be Modestly Overvalued.

Key valuation signals for BKK:PHOL-R:

  • Accounts Receivable: ฿180 Mil
  • GF Value™: ฿2.68 vs. price of ฿3.26 (21.6% above fair value)
  • GF Score™: 67/100 with 5 warning signs

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


Phol Dhanya PCL Business Description

Other Exchanges PHOL:Thailand
Address 1/11 Moo 3 Lamlukka Road, Tambol Ladsawai, Amphur Lamlukka, Pathum Thani Province, Pathumthani, THA, 12150
Phol Dhanya PCL is a Thailand-based company engaged in the trading business. It is involved in the distribution of safety, health, and environmental products, and the distribution, production, and servicing of water treatment systems. The operating segments of the group are Trading in Health and Safety Products, Water treatment systems, and Others. It generates the majority of its revenue from the Trading in Health and Safety Products segment. The company offers products like firefighting suits, gas meters, fall protection devices, gloves, dust masks, chemical masks, and other related products. The group operates in Thailand, and internationally of which the majority of the revenue is derived from Thailand.
67GF Score

Get the complete analysis for BKK:PHOL-R

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

฿3.26
Price
฿2.68
GF Value