Century Peak Holdings (PHS:CPM) Accounts Receivable: ₱97 Mil (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

PHS:CPM Century Peak Holdings Corp PHS:CPM
57 GF Score
Price ₱2.22
GF Value ₱2.18
Valuation Fairly Valued
! 8 Warning Signs
View Full Analysis

What is Century Peak Holdings Accounts Receivable?

Century Peak Holdings PHS:CPM -2.20% 57 Accounts Receivable is ₱97 Mil as of Mar. 2026. GuruFocus rates PHS:CPM with a GF Score™ of 57/100 and a GF Value™ of ₱2.18 (Fairly Valued). The stock has 8 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Century Peak Holdings's accounts receivables for the quarter that ended in Mar. 2026 was ₱97 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Century Peak Holdings's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 34.52.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Century Peak Holdings's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was ₱-2.63.


Century Peak Holdings 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=96.572/255.282*91
=34.52

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

Century Peak Holdings'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)
=(40.711+0.75 * 96.572+0.5 * 341.452-7740.691
-0--41.745)/2820.330
=-2.63

* 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.


Century Peak Holdings Accounts Receivable Related Terms


Century Peak Holdings Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Century Peak Holdings'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.

Century Peak Holdings Accounts Receivable Chart

Century Peak Holdings 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 0.00 0.00 92.67 239.71 156.61

Century Peak Holdings 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 215.00 188.69 152.17 156.61 96.57
PHS:CPM
57GF Score
Century Peak Holdings Corp PHS:CPM
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Century Peak Holdings 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 ₱97 Mil mean?
Century Peak Holdings (PHS:CPM) has a Accounts Receivable of ₱97 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Century Peak Holdings and its competitors.
Is Century Peak Holdings' Accounts Receivable too high?
Century Peak Holdings' current Accounts Receivable is ₱97 Mil. Overall, Century Peak Holdings has a GF Score™ of 57/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Century Peak Holdings' Accounts Receivable compare to competitors?
Century Peak Holdings' Accounts Receivable of ₱97 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 Century Peak Holdings and its competitors. Century Peak Holdings's current Accounts Receivable is ₱97 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Century Peak Holdings stock overvalued right now?
Based on GuruFocus' analysis, Century Peak Holdings (PHS:CPM) is currently considered Fairly Valued. The stock's GF Value™ is ₱2.18, compared to a current price of ₱2.22 — trading 1.8% above its estimated fair value. The current Accounts Receivable is ₱97 Mil. Century Peak Holdings' overall GF Score™ is 57/100 with 8 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 Century Peak Holdings (PHS:CPM), the current Accounts Receivable is ₱97 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 Century Peak Holdings (PHS:CPM) Overvalued in 2026?

Based on GuruFocus' analysis, Century Peak Holdings stock appears to be overvalued. The current stock price of ₱2.22 is trading 1.8% above its estimated GF Value™ of ₱2.18. GuruFocus considers Century Peak Holdings to be Fairly Valued.

Key valuation signals for PHS:CPM:

  • Accounts Receivable: ₱97 Mil
  • GF Value™: ₱2.18 vs. price of ₱2.22 (1.8% above fair value)
  • GF Score™: 57/100 with 8 warning signs

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


Century Peak Holdings Business Description

Address 8767 Paseo De Roxas, barangay, 17th Floor, Philma life tower, Bel-Air, Makati City, PHL, 1227
Century Peak Holdings Corp is mainly engaged in promoting, operating, managing, holding, acquiring, or investing in corporations or entities engaged in mining activities or mining-related activities. It is also engaged in construction and construction-related activities, land reclamation and development activities in the Philippines, real estate development and real estate-related activities, mining activities and mining-related activities, and power and energy activities and power and energy-related activities. Its segments include the Mining Segment, which generates the maximum revenue and is involved in the operation of the production of nickel mineral ore and conversion of mineral resources in Dinagat Island, and the Cement Manufacturing Segment.
57GF Score

Get the complete analysis for PHS:CPM

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

₱2.22
Price
₱2.18
GF Value