Benguet (PHS:BC) Accounts Receivable: ₱945 Mil (As of Mar. 2026)


PHS:BC Benguet Corp PHS:BC
72 GF Score
Price ₱6.14
GF Value ₱5.85
Valuation Fairly Valued
! 4 Warning Signs
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What is Benguet Accounts Receivable?

Benguet PHS:BC -0.16% 72 Accounts Receivable is ₱945 Mil as of Mar. 2026. GuruFocus rates PHS:BC with a GF Score™ of 72/100 and a GF Value™ of ₱5.85 (Fairly Valued). The stock has 4 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Benguet's accounts receivables for the quarter that ended in Mar. 2026 was ₱945 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Benguet's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 54.36.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Benguet's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was ₱3.32.


Benguet 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=945/1586.433*91
=54.36

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

Benguet'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)
=(3342.584+0.75 * 945+0.5 * 62.993-1707.395
-0-0)/715.589
=3.32

* 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.


Benguet Accounts Receivable Related Terms


Benguet Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Benguet'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.

Benguet Accounts Receivable Chart

Benguet 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 221.87 260.51 150.43 218.97 149.46

Benguet 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 121.19 166.21 549.20 149.46 945.00
PHS:BC
72GF Score
Benguet Corp PHS:BC
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Benguet 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 ₱945 Mil mean?
Benguet (PHS:BC) has a Accounts Receivable of ₱945 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Benguet and its competitors.
Is Benguet's Accounts Receivable too high?
Benguet's current Accounts Receivable is ₱945 Mil. Overall, Benguet has a GF Score™ of 72/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Benguet's Accounts Receivable compare to NEM and AU?
Benguet's Accounts Receivable of ₱945 Mil can be compared against companies in the Metals & Mining 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 Metals & Mining company?
A good Accounts Receivable depends on the Metals & Mining 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 Benguet and its competitors. Benguet's current Accounts Receivable is ₱945 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Benguet stock overvalued right now?
Based on GuruFocus' analysis, Benguet (PHS:BC) is currently considered Fairly Valued. The stock's GF Value™ is ₱5.85, compared to a current price of ₱6.14 — trading 5% above its estimated fair value. The current Accounts Receivable is ₱945 Mil. Benguet's overall GF Score™ is 72/100 with 4 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 Benguet (PHS:BC), the current Accounts Receivable is ₱945 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 Benguet (PHS:BC) Overvalued in 2026?

Based on GuruFocus' analysis, Benguet stock appears to be overvalued. The current stock price of ₱6.14 is trading 5% above its estimated GF Value™ of ₱5.85. GuruFocus considers Benguet to be Fairly Valued.

Key valuation signals for PHS:BC:

  • Accounts Receivable: ₱945 Mil
  • GF Value™: ₱5.85 vs. price of ₱6.14 (5% above fair value)
  • GF Score™: 72/100 with 4 warning signs

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


Benguet Business Description

Address 106 Paseo de Roxas, 7th Floor, Universal Re-Building, Makati City, PHL, 1226
Benguet Corp is engaged in gold, nickel, and other metallic and nonmetallic mineral production, exploration, research and development, and natural resource projects. The company operates through four business segments, namely Mining, Health Services, Logistics, and Others. The Mining segment is engaged in exploration, nickel, and gold mining operations and generates the maximum revenue for the company. The Health Services segment is engaged in the business of offering medical and clinical diagnostic examinations and health care services on pre-employment. The logistics segment is engaged in logistics services to the supply-chain requirements of various industries. The Other segment of the company is engaged in research, development, health services, and water projects.
72GF Score

Get the complete analysis for PHS:BC

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

₱6.14
Price
₱5.85
GF Value