PCPDF (Pacific Century Premium Developments) Accounts Receivable: $16.6 Mil (As of Dec. 2025)


PCPDF Pacific Century Premium Developments Ltd PCPDF
28 GF Score
Price $0.03
GF Value $0.01
Valuation Significantly Overvalued
! 7 Warning Signs
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What is Pacific Century Premium Developments Accounts Receivable?

Pacific Century Premium Developments PCPDF 28 Accounts Receivable is $16.6 Mil as of Dec. 2025. GuruFocus rates PCPDF with a GF Score™ of 28/100 and a GF Value™ of $0.01 (Significantly Overvalued). The stock has 7 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Pacific Century Premium Developments's accounts receivables for the quarter that ended in Dec. 2025 was $16.6 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Pacific Century Premium Developments's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 75.94.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Pacific Century Premium Developments's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $-0.54.


Pacific Century Premium Developments 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.

Pacific Century Premium Developments's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=16.579/39.842*91
=75.94

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

Pacific Century Premium Developments's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2025 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)
=(88.808+0.75 * 16.579+0.5 * 545.317-1453.964
-0-17.093)/2038.237
=-0.54

* 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.


Pacific Century Premium Developments Accounts Receivable Related Terms


Pacific Century Premium Developments Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Pacific Century Premium Developments'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.

Pacific Century Premium Developments Accounts Receivable Chart

Pacific Century Premium Developments 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 68.98 72.57 13.45 13.38 16.58

Pacific Century Premium Developments Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 13.45 5.63 13.38 5.99 16.58
PCPDF
28GF Score
Pacific Century Premium Developments Ltd PCPDF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Pacific Century Premium Developments 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 $16.6 Mil mean?
Pacific Century Premium Developments (PCPDF) has a Accounts Receivable of $16.6 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Pacific Century Premium Developments and its competitors.
Is Pacific Century Premium Developments' Accounts Receivable too high?
Pacific Century Premium Developments' current Accounts Receivable is $16.6 Mil. Overall, Pacific Century Premium Developments has a GF Score™ of 28/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Pacific Century Premium Developments' Accounts Receivable compare to CBRE and BEKE?
Pacific Century Premium Developments' Accounts Receivable of $16.6 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 Pacific Century Premium Developments and its competitors. Pacific Century Premium Developments's current Accounts Receivable is $16.6 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pacific Century Premium Developments stock overvalued right now?
Based on GuruFocus' analysis, Pacific Century Premium Developments (PCPDF) is currently considered Significantly Overvalued. The stock's GF Value™ is $0.01, compared to a current price of $0.03 — trading 219.2% above its estimated fair value. The current Accounts Receivable is $16.6 Mil. Pacific Century Premium Developments' overall GF Score™ is 28/100 with 7 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 Pacific Century Premium Developments (PCPDF), the current Accounts Receivable is $16.6 Mil as of Dec. 2025. 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 Pacific Century Premium Developments (PCPDF) Overvalued in 2026?

Based on GuruFocus' analysis, Pacific Century Premium Developments stock appears to be overvalued. The current stock price of $0.03 is trading 219.2% above its estimated GF Value™ of $0.01. GuruFocus considers Pacific Century Premium Developments to be Significantly Overvalued.

Key valuation signals for PCPDF:

  • Accounts Receivable: $16.6 Mil
  • GF Value™: $0.01 vs. price of $0.03 (219.2% above fair value)
  • GF Score™: 28/100 with 7 warning signs

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


Pacific Century Premium Developments Business Description

Other Exchanges 00432:Hong KongDOF5:Germany
Address 100 Cyberport Road, 8th Floor, Cyberport 2, Hong Kong, HKG
Pacific Century Premium Developments Ltd is principally engaged in the development and management of premium-grade property and infrastructure projects as well as premium-grade property investments. Its business segments include All-season recreational activities in Japan, Property development in Japan; Hotel operations in Japan; Property management in Japan; Property development and golf operation in Thailand; Property and facilities management in Hong Kong; Property development in Hong Kong; and Other businesses. It has geographical presence in Japan, Hong Kong, and Thailand, of which key revenue is generated from Japan.
28GF Score

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

$0.03
Price
$0.01
GF Value