Prospect Logistics and Industrial Freehold and Leasehold REIT (BKK:PROSPECT) Accounts Receivable: ฿48.8 Mil (As of Mar. 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:PROSPECT Prospect Logistics and Industrial Freehold and Leasehold REIT BKK:PROSPECT
48 GF Score
Price ฿10.60
GF Value ฿8.40
Valuation Modestly Overvalued
! 11 Warning Signs
View Full Analysis

What is Prospect Logistics and Industrial Freehold and Leasehold REIT Accounts Receivable?

Prospect Logistics and Industrial Freehold and Leasehold REIT BKK:PROSPECT +0.95% 48 Accounts Receivable is ฿48.8 Mil as of Mar. 2026. GuruFocus rates BKK:PROSPECT with a GF Score™ of 48/100 and a GF Value™ of ฿8.40 (Modestly Overvalued). The stock has 11 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Prospect Logistics and Industrial Freehold and Leasehold REIT's accounts receivables for the quarter that ended in Mar. 2026 was ฿48.8 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Prospect Logistics and Industrial Freehold and Leasehold REIT's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 15.67.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Prospect Logistics and Industrial Freehold and Leasehold REIT's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was ฿-6.87.


Prospect Logistics and Industrial Freehold and Leasehold REIT 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.

Prospect Logistics and Industrial Freehold and Leasehold REIT's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=48.838/284.392*91
=15.67

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Prospect Logistics and Industrial Freehold and Leasehold REIT's accounts receivable are only considered to be worth 75% of book value:

Prospect Logistics and Industrial Freehold and Leasehold REIT's Net-Net Working Capital Per Share for the quarter that ended in Mar. 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)
=(37.501+0.75 * 48.838+0.5 * 0-4501.548
-0-0)/644.000
=-6.87

* 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.


Prospect Logistics and Industrial Freehold and Leasehold REIT Accounts Receivable Related Terms


Prospect Logistics and Industrial Freehold and Leasehold REIT Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Prospect Logistics and Industrial Freehold and Leasehold REIT'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.

Prospect Logistics and Industrial Freehold and Leasehold REIT Accounts Receivable Chart

Prospect Logistics and Industrial Freehold and Leasehold REIT Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial 18.02 27.66 38.96 26.58 55.63

Prospect Logistics and Industrial Freehold and Leasehold REIT Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 31.58 53.16 52.98 55.63 48.84
BKK:PROSPECT
48GF Score
Prospect Logistics and Industrial Freehold and Leasehold REIT BKK:PROSPECT
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Prospect Logistics and Industrial Freehold and Leasehold REIT 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 ฿48.8 Mil mean?
Prospect Logistics and Industrial Freehold and Leasehold REIT (BKK:PROSPECT) has a Accounts Receivable of ฿48.8 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Prospect Logistics and Industrial Freehold and Leasehold REIT and its competitors.
Is Prospect Logistics and Industrial Freehold and Leasehold REIT's Accounts Receivable too high?
Prospect Logistics and Industrial Freehold and Leasehold REIT's current Accounts Receivable is ฿48.8 Mil. Overall, Prospect Logistics and Industrial Freehold and Leasehold REIT has a GF Score™ of 48/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Prospect Logistics and Industrial Freehold and Leasehold REIT's Accounts Receivable compare to PLD and PSA?
Prospect Logistics and Industrial Freehold and Leasehold REIT's Accounts Receivable of ฿48.8 Mil can be compared against companies in the REITs 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 REITs company?
A good Accounts Receivable depends on the REITs 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 Prospect Logistics and Industrial Freehold and Leasehold REIT and its competitors. Prospect Logistics and Industrial Freehold and Leasehold REIT's current Accounts Receivable is ฿48.8 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Prospect Logistics and Industrial Freehold and Leasehold REIT stock overvalued right now?
Based on GuruFocus' analysis, Prospect Logistics and Industrial Freehold and Leasehold REIT (BKK:PROSPECT) is currently considered Modestly Overvalued. The stock's GF Value™ is ฿8.40, compared to a current price of ฿10.60 — trading 26.2% above its estimated fair value. The current Accounts Receivable is ฿48.8 Mil. Prospect Logistics and Industrial Freehold and Leasehold REIT's overall GF Score™ is 48/100 with 11 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 Prospect Logistics and Industrial Freehold and Leasehold REIT (BKK:PROSPECT), the current Accounts Receivable is ฿48.8 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 Prospect Logistics and Industrial Freehold and Leasehold REIT (BKK:PROSPECT) Overvalued in 2026?

Based on GuruFocus' analysis, Prospect Logistics and Industrial Freehold and Leasehold REIT stock appears to be overvalued. The current stock price of ฿10.60 is trading 26.2% above its estimated GF Value™ of ฿8.40. GuruFocus considers Prospect Logistics and Industrial Freehold and Leasehold REIT to be Modestly Overvalued.

Key valuation signals for BKK:PROSPECT:

  • Accounts Receivable: ฿48.8 Mil
  • GF Value™: ฿8.40 vs. price of ฿10.60 (26.2% above fair value)
  • GF Score™: 48/100 with 11 warning signs

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


Prospect Logistics and Industrial Freehold and Leasehold REIT Business Description

Industry Real EstateREITs
Address Surawong Road, No. 345, Building 345, Surawong Building, 5th Floor, Suriyawong Subdistrict, Bangrak District, Bangkok, THA, 10500
Prospect Logistics and Industrial Freehold and Leasehold REIT is a real estate investment trust operating as a closed-end trust, and mainly invests in factory and warehouse space for rent. The company's investment portfolio consists of the following projects: Sub-leasehold rights of parts of land and buildings in the Bangkok Free Trade Zone 1 (BFTZ 1); the ownership over the land and built-to-suit factory and office building in the X44 Bangna Km.18; Leasehold right of parts of the land and ownership over parts of the buildings in Bangkok Free Trade Zone 2 (BFTZ 2); and Ownership over parts of the land and buildings in Bangkok Free Trade Zone 3 (BFTZ 3). Prospect generates primary revenue from the leasing of warehouse and factory buildings.
48GF Score

Get the complete analysis for BKK:PROSPECT

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

฿10.60
Price
฿8.40
GF Value