Alliance Select Foods International (PHS:FOOD) Accounts Receivable: ₱420 Mil (As of Mar. 2026)

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PHS:FOOD Alliance Select Foods International Inc PHS:FOOD
29 GF Score
Price ₱0.31
GF Value ₱0.44
Valuation Possible Value Trap
! 8 Warning Signs
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What is Alliance Select Foods International Accounts Receivable?

Alliance Select Foods International PHS:FOOD 29 Accounts Receivable is ₱420 Mil as of Mar. 2026. GuruFocus rates PHS:FOOD with a GF Score™ of 29/100 and a GF Value™ of ₱0.44 (Possible Value Trap). 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. Alliance Select Foods International's accounts receivables for the quarter that ended in Mar. 2026 was ₱420 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Alliance Select Foods International's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 69.69.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Alliance Select Foods International's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was ₱-0.94.


Alliance Select Foods International 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.

Alliance Select Foods International's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=420.445/550.539*91
=69.69

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

Alliance Select Foods International'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)
=(40.959+0.75 * 420.445+0.5 * 1503.943-3460.902
-0-3.886)/2499.712
=-0.94

* 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.


Alliance Select Foods International Accounts Receivable Related Terms


Alliance Select Foods International Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Alliance Select Foods International'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.

Alliance Select Foods International Accounts Receivable Chart

Alliance Select Foods International 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 277.34 397.87 772.79 741.27 1,200.95

Alliance Select Foods International 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 1,243.32 901.16 962.47 1,200.95 420.45
PHS:FOOD
29GF Score
Alliance Select Foods International Inc PHS:FOOD
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Alliance Select Foods International 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 ₱420 Mil mean?
Alliance Select Foods International (PHS:FOOD) has a Accounts Receivable of ₱420 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Alliance Select Foods International and its competitors.
Is Alliance Select Foods International's Accounts Receivable too high?
Alliance Select Foods International's current Accounts Receivable is ₱420 Mil. Overall, Alliance Select Foods International has a GF Score™ of 29/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Alliance Select Foods International's Accounts Receivable compare to KHC and GIS?
Alliance Select Foods International's Accounts Receivable of ₱420 Mil can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Accounts Receivable depends on the Consumer Packaged Goods 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 Alliance Select Foods International and its competitors. Alliance Select Foods International's current Accounts Receivable is ₱420 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Alliance Select Foods International stock overvalued right now?
Based on GuruFocus' analysis, Alliance Select Foods International (PHS:FOOD) is currently considered Possible Value Trap. The stock's GF Value™ is ₱0.44, compared to a current price of ₱0.31 — trading 30.7% below its estimated fair value. The current Accounts Receivable is ₱420 Mil. Alliance Select Foods International's overall GF Score™ is 29/100 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 Alliance Select Foods International (PHS:FOOD), the current Accounts Receivable is ₱420 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 Alliance Select Foods International (PHS:FOOD) Overvalued in 2026?

Based on GuruFocus' analysis, Alliance Select Foods International stock appears to be undervalued. The current stock price of ₱0.31 is trading 30.7% below its estimated GF Value™ of ₱0.44. GuruFocus considers Alliance Select Foods International to be Possible Value Trap.

Key valuation signals for PHS:FOOD:

  • Accounts Receivable: ₱420 Mil
  • GF Value™: ₱0.44 vs. price of ₱0.31 (30.7% below fair value)
  • GF Score™: 29/100 with 8 warning signs

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


Alliance Select Foods International Business Description

Address PSEC Exchange Road, Suite 3104 A West Tower, Ortigas Business District, Pasig, PHL, 1605
Alliance Select Foods International Inc is engaged in the business of manufacturing, canning, importing, and exporting food products such as marine, aquaculture, and other processed seafoods. The Group is organized into three operating business segments: tuna, salmon, and rental. Key revenue is generated from Tuna. The Group operates entirely within one geographical segment, which is in the Philippines, where all revenues are generated. Its products are Canned Tuna, Pouched Tuna, Frozen Tuna, Bay of Gold, Gold Standard, and Super Fish.
29GF Score

Get the complete analysis for PHS:FOOD

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

₱0.31
Price
₱0.44
GF Value