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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Saha Pathanapibul PCL's accounts receivables for the quarter that ended in Jun. 2026 was ฿5,241 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Saha Pathanapibul PCL's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 47.64.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Saha Pathanapibul PCL's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was ฿0.49.
Saha Pathanapibul 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.
Saha Pathanapibul PCL's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Saha Pathanapibul PCL's accounts receivable are only considered to be worth 75% of book value:
Saha Pathanapibul PCL's Net-Net Working Capital Per Share for the quarter that ended in Jun. 2026 is calculated as:
* 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.
Saha Pathanapibul PCL Accounts Receivable Related Terms
Saha Pathanapibul PCL Accounts Receivable Historical Data
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The historical data trend for Saha Pathanapibul 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.
What does a Accounts Receivable of ฿5,241 Mil mean?
Saha Pathanapibul PCL (BKK:SPC-R) has a Accounts Receivable of ฿5,241 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Saha Pathanapibul PCL and its competitors.
Is Saha Pathanapibul PCL's Accounts Receivable too high?
Saha Pathanapibul PCL's current Accounts Receivable is ฿5,241 Mil. Overall, Saha Pathanapibul PCL has a GF Score™ of 83/100, reflecting its overall financial health beyond just this single metric.
How does Saha Pathanapibul PCL's Accounts Receivable compare to SYY and USFD?
Saha Pathanapibul PCL's Accounts Receivable of ฿5,241 Mil can be compared against companies in the Retail - Defensive 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 Retail - Defensive company?
A good Accounts Receivable depends on the Retail - Defensive 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 Saha Pathanapibul PCL and its competitors. Saha Pathanapibul PCL's current Accounts Receivable is ฿5,241 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Saha Pathanapibul PCL stock overvalued right now?
Saha Pathanapibul PCL (BKK:SPC-R) has a current Accounts Receivable of ฿5,241 Mil. The stock's GF Value™ is ฿58.37, compared to a current price of ฿56.25 — trading 3.6% below its estimated fair value. The current Accounts Receivable is ฿5,241 Mil. Saha Pathanapibul PCL's overall GF Score™ is 83/100 with 3 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 Saha Pathanapibul PCL (BKK:SPC-R), the current Accounts Receivable is ฿5,241 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 Saha Pathanapibul PCL (BKK:SPC-R) Overvalued in 2026?
Based on GuruFocus' analysis, Saha Pathanapibul PCL stock appears to be undervalued.
The current stock price of ฿56.25 is trading 3.6% below its estimated GF Value™ of ฿58.37.
Key valuation signals for BKK:SPC-R:
Accounts Receivable: ฿5,241 Mil
GF Value™: ฿58.37 vs. price of ฿56.25 (3.6% below fair value)
No single metric tells the full story. See the BKK:SPC-R stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Saha Pathanapibul PCL is a Thailand-based company, engaged in the business of consumer goods distribution and property development. In addition, the company along with its subsidiaries is also involved in the business of investing in real estate and services, and office building for rent. The company operates in two reportable segments as follows: Sales of consumer products; and Office building for rent. It generates the majority of the revenue from the sales of consumer products segment. It distributes products range which includes food, beverages, household, and personal care products. The group operates its business activities in Thailand and internationally.
83GF Score
Get the complete analysis for BKK:SPC-R
Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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