Cityland Development (PHS:CDC) Accounts Receivable: ₱11 Mil (As of Mar. 2026)

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PHS:CDC Cityland Development Corp PHS:CDC
47 GF Score
Price ₱0.59
GF Value ₱0.74
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Cityland Development Accounts Receivable?

Cityland Development PHS:CDC -3.28% 47 Accounts Receivable is ₱11 Mil as of Mar. 2026. GuruFocus rates PHS:CDC with a GF Score™ of 47/100 and a GF Value™ of ₱0.74 (Modestly Undervalued). The stock has 3 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Cityland Development's accounts receivables for the quarter that ended in Mar. 2026 was ₱11 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Cityland Development's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 1.56.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Cityland Development's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was ₱0.20.

Cityland Development 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=10.948/640.484*91
=1.56

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

Cityland Development'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)
=(1959.105+0.75 * 10.948+0.5 * 6054.178-2397.788
-0-1624.888)/4976.499
=0.20

* 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.

Cityland Development Accounts Receivable Related Terms

Cityland Development Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Cityland Development'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.

Cityland Development Accounts Receivable Chart

Cityland Development 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 21.89 13.27 16.43 8.30 11.23

Cityland Development 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 7.98 6.49 7.31 11.23 10.95
PHS:CDC
47GF Score
Cityland Development Corp PHS:CDC
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Cityland Development 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 ₱11 Mil mean?
Cityland Development (PHS:CDC) has a Accounts Receivable of ₱11 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Cityland Development and its competitors.
Is Cityland Development's Accounts Receivable too high?
Cityland Development's current Accounts Receivable is ₱11 Mil. Overall, Cityland Development has a GF Score™ of 47/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Cityland Development's Accounts Receivable compare to CBRE and BEKE?
Cityland Development's Accounts Receivable of ₱11 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 Cityland Development and its competitors. Cityland Development's current Accounts Receivable is ₱11 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cityland Development stock overvalued right now?
Based on GuruFocus' analysis, Cityland Development (PHS:CDC) is currently considered Modestly Undervalued. The stock's GF Value™ is ₱0.74, compared to a current price of ₱0.59 — trading 20.3% below its estimated fair value. The current Accounts Receivable is ₱11 Mil. Cityland Development's overall GF Score™ is 47/100 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 Cityland Development (PHS:CDC), the current Accounts Receivable is ₱11 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 Cityland Development (PHS:CDC) Overvalued in 2026?

Based on GuruFocus' analysis, Cityland Development stock appears to be undervalued. The current stock price of ₱0.59 is trading 20.3% below its estimated GF Value™ of ₱0.74. GuruFocus considers Cityland Development to be Modestly Undervalued.

Key valuation signals for PHS:CDC:

  • Accounts Receivable: ₱11 Mil
  • GF Value™: ₱0.74 vs. price of ₱0.59 (20.3% below fair value)
  • GF Score™: 47/100 with 3 warning signs

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

Cityland Development Business Description

Address 156 H.V. Dela Costa Street, 3rd Floor, Cityland Condominium 10, Tower II, Makati, PHL, 1226
Cityland Development Corp operates as a real estate company that acquire, develop, improve, subdivide, cultivate, lease, sublease, sell, exchange, barter and/or dispose of agricultural, industrial, commercial, residential and other real properties, as well as to construct, improve, lease, sublease, sell and/or dispose of houses, buildings and other improvements thereon, and to manage and operate subdivisions and housing projects or otherwise engage in the financing and trading of real estate. Its operations are carried through the following segments: Sale of Real Estate Properties, Lease of Real Estate Properties, and Pension Plan Operations. The Company derives its revenues from the sale and lease of real estate properties and its investments in trust funds.
47GF Score

Get the complete analysis for PHS:CDC

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

₱0.59
Price
₱0.74
GF Value