Ayala Land (PHS:ALI) Accounts Receivable: ₱114,036 Mil (As of Mar. 2026)

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PHS:ALI Ayala Land Inc PHS:ALI
70 GF Score
Price ₱16.92
GF Value ₱29.31
Valuation Possible Value Trap
! 5 Warning Signs
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What is Ayala Land Accounts Receivable?

Ayala Land PHS:ALI -0.12% 70 Accounts Receivable is ₱114,036 Mil as of Mar. 2026. GuruFocus rates PHS:ALI with a GF Score™ of 70/100 and a GF Value™ of ₱29.31 (Possible Value Trap). 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. Ayala Land's accounts receivables for the quarter that ended in Mar. 2026 was ₱114,036 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Ayala Land's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 287.09.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Ayala Land's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was ₱-32.07.


Ayala Land 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.

Ayala Land's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=114035.98/36245.331*91
=287.09

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

Ayala Land'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)
=(20886.369+0.75 * 114035.98+0.5 * 242648.621-626297.644
-0-61316.436)/14339.932
=-32.07

* 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.


Ayala Land Accounts Receivable Related Terms


Ayala Land Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Ayala Land'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.

Ayala Land Accounts Receivable Chart

Ayala Land 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 100,097.45 102,151.27 105,530.43 108,062.93 111,750.52

Ayala Land 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 102,302.53 108,026.16 112,258.44 111,750.52 114,035.98
PHS:ALI
70GF Score
Ayala Land Inc PHS:ALI
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Ayala Land 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 ₱114,036 Mil mean?
Ayala Land (PHS:ALI) has a Accounts Receivable of ₱114,036 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Ayala Land and its competitors.
Is Ayala Land's Accounts Receivable too high?
Ayala Land's current Accounts Receivable is ₱114,036 Mil. Overall, Ayala Land has a GF Score™ of 70/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Ayala Land's Accounts Receivable compare to competitors?
Ayala Land's Accounts Receivable of ₱114,036 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 Ayala Land and its competitors. Ayala Land's current Accounts Receivable is ₱114,036 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ayala Land stock overvalued right now?
Based on GuruFocus' analysis, Ayala Land (PHS:ALI) is currently considered Possible Value Trap. The stock's GF Value™ is ₱29.31, compared to a current price of ₱16.92 — trading 42.3% below its estimated fair value. The current Accounts Receivable is ₱114,036 Mil. Ayala Land's overall GF Score™ is 70/100 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 Ayala Land (PHS:ALI), the current Accounts Receivable is ₱114,036 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 Ayala Land (PHS:ALI) Overvalued in 2026?

Based on GuruFocus' analysis, Ayala Land stock appears to be undervalued. The current stock price of ₱16.92 is trading 42.3% below its estimated GF Value™ of ₱29.31. GuruFocus considers Ayala Land to be Possible Value Trap.

Key valuation signals for PHS:ALI:

  • Accounts Receivable: ₱114,036 Mil
  • GF Value™: ₱29.31 vs. price of ₱16.92 (42.3% below fair value)
  • GF Score™: 70/100 with 5 warning signs

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


Ayala Land Business Description

Other Exchanges AYAAY:USAAYAAF:USA
Address Ayala Triangle, Ayala Avenue, 31st Floor, Tower One and Exchange Plaza, Makati City, PHL, 1226
Ayala Land Inc is engaged in land acquisition, planning, and development of large scale, integrated, mixed use and sustainable estates, industrial estates, development and sale of residential and office condominiums, house and lots, and commercial and industrial lots, development and lease of shopping centers and offices, co working spaces and standard factory buildings and warehouses, and the development, management and operation of hotels and resorts and co living spaces. The Company is also engaged in construction, property management and retail electricity supply. Its segments include Property development, which generates maximum revenue, International, Shopping centers, Offices, Industrial Real Estate, Hotels and resorts, Construction, and Property management and others.
70GF Score

Get the complete analysis for PHS:ALI

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

₱16.92
Price
₱29.31
GF Value