Balai Ni Fruitas (PHS:BALAI) Accounts Receivable: ₱50.4 Mil (As of Mar. 2026)

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PHS:BALAI Balai Ni Fruitas Inc PHS:BALAI
58 GF Score
Price ₱0.32
GF Value ₱0.49
Valuation Significantly Undervalued
! 2 Warning Signs
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What is Balai Ni Fruitas Accounts Receivable?

Balai Ni Fruitas PHS:BALAI 58 Accounts Receivable is ₱50.4 Mil as of Mar. 2026. GuruFocus rates PHS:BALAI with a GF Score™ of 58/100 and a GF Value™ of ₱0.49 (Significantly Undervalued). The stock has 2 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Balai Ni Fruitas's accounts receivables for the quarter that ended in Mar. 2026 was ₱50.4 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Balai Ni Fruitas's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 27.19.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Balai Ni Fruitas's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was ₱0.13.


Balai Ni Fruitas 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.

Balai Ni Fruitas's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=50.362/169.013*91
=27.19

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

Balai Ni Fruitas'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)
=(239.779+0.75 * 50.362+0.5 * 19.338-88.255
-0-0)/1495.005
=0.13

* 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.


Balai Ni Fruitas Accounts Receivable Related Terms


Balai Ni Fruitas Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Balai Ni Fruitas'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.

Balai Ni Fruitas Accounts Receivable Chart

Balai Ni Fruitas Annual Data
Trend Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only 1.84 6.31 10.36 23.37 47.46

Balai Ni Fruitas 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 26.65 19.21 20.80 47.46 50.36
PHS:BALAI
58GF Score
Balai Ni Fruitas Inc PHS:BALAI
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Balai Ni Fruitas 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 ₱50.4 Mil mean?
Balai Ni Fruitas (PHS:BALAI) has a Accounts Receivable of ₱50.4 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Balai Ni Fruitas and its competitors.
Is Balai Ni Fruitas' Accounts Receivable too high?
Balai Ni Fruitas' current Accounts Receivable is ₱50.4 Mil. Overall, Balai Ni Fruitas has a GF Score™ of 58/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Balai Ni Fruitas' Accounts Receivable compare to KO and PEP?
Balai Ni Fruitas' Accounts Receivable of ₱50.4 Mil can be compared against companies in the Beverages - Non-Alcoholic 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 Beverages - Non-Alcoholic company?
A good Accounts Receivable depends on the Beverages - Non-Alcoholic 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 Balai Ni Fruitas and its competitors. Balai Ni Fruitas's current Accounts Receivable is ₱50.4 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Balai Ni Fruitas stock overvalued right now?
Based on GuruFocus' analysis, Balai Ni Fruitas (PHS:BALAI) is currently considered Significantly Undervalued. The stock's GF Value™ is ₱0.49, compared to a current price of ₱0.32 — trading 34.7% below its estimated fair value. The current Accounts Receivable is ₱50.4 Mil. Balai Ni Fruitas' overall GF Score™ is 58/100 with 2 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 Balai Ni Fruitas (PHS:BALAI), the current Accounts Receivable is ₱50.4 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 Balai Ni Fruitas (PHS:BALAI) Overvalued in 2026?

Based on GuruFocus' analysis, Balai Ni Fruitas stock appears to be undervalued. The current stock price of ₱0.32 is trading 34.7% below its estimated GF Value™ of ₱0.49. GuruFocus considers Balai Ni Fruitas to be Significantly Undervalued.

Key valuation signals for PHS:BALAI:

  • Accounts Receivable: ₱50.4 Mil
  • GF Value™: ₱0.49 vs. price of ₱0.32 (34.7% below fair value)
  • GF Score™: 58/100 with 2 warning signs

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


Balai Ni Fruitas Business Description

Address 68 Data Street, Barangay Don Manuel, Quezon City, PHL, 1113
Balai Ni Fruitas Inc is mainly engaged in the business of processing, manufacturing, packaging, servicing, repacking, marketing, buying, selling, trading, or otherwise dealing in, wet and dry goods such as fresh fruit drinks, baked goods and other related products, and conduct, maintain, and carry on the general business of bakery, restaurant, cafeteria, kiosk, supermarket, and any articles of food products; and to engage in such other activities. The company has single operating segment.
58GF Score

Get the complete analysis for PHS:BALAI

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

₱0.32
Price
₱0.49
GF Value