Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Cebu Landmasters's accounts receivables for the quarter that ended in Mar. 2026 was ₱23,377 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Cebu Landmasters's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 356.36.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Cebu Landmasters's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was ₱-24.06.
Cebu Landmasters 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.
Cebu Landmasters's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Cebu Landmasters's accounts receivable are only considered to be worth 75% of book value:
Cebu Landmasters's Net-Net Working Capital Per Share for the quarter that ended in Mar. 2026 is calculated as:
* 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.
Cebu Landmasters Accounts Receivable Related Terms
Cebu Landmasters Accounts Receivable Historical Data
* Premium members only.
The historical data trend for Cebu Landmasters'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.
What does a Accounts Receivable of ₱23,377 Mil mean?
Cebu Landmasters (PHS:CLI) has a Accounts Receivable of ₱23,377 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Cebu Landmasters and its competitors.
Is Cebu Landmasters' Accounts Receivable too high?
Cebu Landmasters' current Accounts Receivable is ₱23,377 Mil. Overall, Cebu Landmasters has a GF Score™ of 78/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Cebu Landmasters' Accounts Receivable compare to competitors?
Cebu Landmasters' Accounts Receivable of ₱23,377 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 Cebu Landmasters and its competitors. Cebu Landmasters's current Accounts Receivable is ₱23,377 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cebu Landmasters stock overvalued right now?
Based on GuruFocus' analysis, Cebu Landmasters (PHS:CLI) is currently considered Modestly Undervalued. The stock's GF Value™ is ₱2.81, compared to a current price of ₱2.19 — trading 22.1% below its estimated fair value. The current Accounts Receivable is ₱23,377 Mil. Cebu Landmasters' overall GF Score™ is 78/100 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 Cebu Landmasters (PHS:CLI), the current Accounts Receivable is ₱23,377 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 Cebu Landmasters (PHS:CLI) Overvalued in 2026?
Based on GuruFocus' analysis, Cebu Landmasters stock appears to be undervalued.
The current stock price of ₱2.19 is trading 22.1% below its estimated GF Value™ of ₱2.81.
GuruFocus considers Cebu Landmasters to be Modestly Undervalued.
Key valuation signals for PHS:CLI:
Accounts Receivable: ₱23,377 Mil
GF Value™: ₱2.81 vs. price of ₱2.19 (22.1% below fair value)
No single metric tells the full story. See the PHS:CLI stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Cebu Landmasters Inc is engaged in real estate-related activities, including property development, sales, leasing, and property management. The Company's portfolio comprises residential condominiums and subdivisions, mixed-use developments, townships, hotels and resorts, office spaces, and co-living accommodations. It operates through four segments: the Real Estate segment, which generates the majority of revenue and involves the development and sale of residential, condotel, and office units; the Rental segment, which includes leasing of office and commercial spaces; the Management Services segment, which focuses on real estate project management and maintenance services; and the Hotel Operations segment, which manages hotel operations for guests and condotel owners.
78GF Score
Get the complete analysis for PHS:CLI
Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
PHS:CLI has been successfully added to your 
