Sena Development PCL (BKK:SENA-R) Accounts Receivable: ฿91 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:SENA-R Sena Development PCL BKK:SENA-R
67 GF Score
Price ฿1.69
GF Value ฿3.45
Valuation Possible Value Trap
! 12 Warning Signs
View Full Analysis

What is Sena Development PCL Accounts Receivable?

Sena Development PCL BKK:SENA-R 67 Accounts Receivable is ฿91 Mil as of Jun. 2026. GuruFocus rates BKK:SENA-R with a GF Score™ of 67/100 and a GF Value™ of ฿3.45 (Possible Value Trap). The stock has 12 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Sena Development PCL's accounts receivables for the quarter that ended in Jun. 2026 was ฿91 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Sena Development PCL's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 5.44.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Sena Development PCL's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was ฿-11.89.

Sena Development 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.

Sena Development 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
=90.536/1519.535*91
=5.44

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

Sena Development 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)
=(496.248+0.75 * 90.536+0.5 * 21049.694-20610.852
-0-7306.415)/1414.916
=-11.89

* 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.

Sena Development PCL Accounts Receivable Related Terms

Sena Development PCL Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Sena Development 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.

Sena Development PCL Accounts Receivable Chart

Sena Development 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 102.51 302.12 58.67 41.76 115.96

Sena Development 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 68.53 77.73 115.96 81.07 90.54
BKK:SENA-R
67GF Score
Sena Development PCL BKK:SENA-R
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Sena Development 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 ฿91 Mil mean?
Sena Development PCL (BKK:SENA-R) has a Accounts Receivable of ฿91 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Sena Development PCL and its competitors.
Is Sena Development PCL's Accounts Receivable too high?
Sena Development PCL's current Accounts Receivable is ฿91 Mil. Overall, Sena Development PCL has a GF Score™ of 67/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Sena Development PCL's Accounts Receivable compare to competitors?
Sena Development PCL's Accounts Receivable of ฿91 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 Receivable for a Real Estate company?
A good Accounts Receivable depends on the Real Estate 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 Sena Development PCL and its competitors. Sena Development PCL's current Accounts Receivable is ฿91 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sena Development PCL stock overvalued right now?
Based on GuruFocus' analysis, Sena Development PCL (BKK:SENA-R) is currently considered Possible Value Trap. The stock's GF Value™ is ฿3.45, compared to a current price of ฿1.69 — trading 51% below its estimated fair value. The current Accounts Receivable is ฿91 Mil. Sena Development PCL's overall GF Score™ is 67/100 with 12 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 Sena Development PCL (BKK:SENA-R), the current Accounts Receivable is ฿91 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 Sena Development PCL (BKK:SENA-R) Overvalued in 2026?

Based on GuruFocus' analysis, Sena Development PCL stock appears to be undervalued. The current stock price of ฿1.69 is trading 51% below its estimated GF Value™ of ฿3.45. GuruFocus considers Sena Development PCL to be Possible Value Trap.

Key valuation signals for BKK:SENA-R:

  • Accounts Receivable: ฿91 Mil
  • GF Value™: ฿3.45 vs. price of ฿1.69 (51% below fair value)
  • GF Score™: 67/100 with 12 warning signs

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

Sena Development PCL Business Description

Other Exchanges SENA:Thailand
Address Ratchadapisek Road, 448 Thanyalakpark Building, Khwaeng Samsen Nok, Khet Huai Khwang, Bangkok, THA, 10310
Sena Development PCL is a Thailand-based property development company. It operates in the business segments of Property development for sales, rental real estate, service, energy group and electric car. The group operates in Thailand and derives key revenue from the Property development segment. The company constructs single-family, semi-detached, and condominium buildings, among others.
67GF Score

Get the complete analysis for BKK:SENA-R

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

฿1.69
Price
฿3.45
GF Value