Grand Plaza Hotel (PHS:GPH) Accounts Receivable: ₱46.1 Mil (As of Mar. 2026)

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PHS:GPH Grand Plaza Hotel Corp PHS:GPH
67 GF Score
Price ₱5.03
GF Value ₱7.54
Valuation Significantly Undervalued
! 3 Warning Signs
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What is Grand Plaza Hotel Accounts Receivable?

Grand Plaza Hotel PHS:GPH +0.40% 67 Accounts Receivable is ₱46.1 Mil as of Mar. 2026. GuruFocus rates PHS:GPH with a GF Score™ of 67/100 and a GF Value™ of ₱7.54 (Significantly 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. Grand Plaza Hotel's accounts receivables for the quarter that ended in Mar. 2026 was ₱46.1 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Grand Plaza Hotel's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 38.37.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Grand Plaza Hotel's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was ₱-3.39.


Grand Plaza Hotel 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=46.1/109.639*91
=38.37

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

Grand Plaza Hotel'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)
=(285.077+0.75 * 46.1+0.5 * 9.102-506.539
-0-0)/53.717
=-3.39

* 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.


Grand Plaza Hotel Accounts Receivable Related Terms


Grand Plaza Hotel Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Grand Plaza Hotel'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.

Grand Plaza Hotel Accounts Receivable Chart

Grand Plaza Hotel 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 64.18 84.28 84.88 145.76 69.56

Grand Plaza Hotel 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 49.96 38.15 42.06 69.56 46.10
PHS:GPH
67GF Score
Grand Plaza Hotel Corp PHS:GPH
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Grand Plaza Hotel 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 ₱46.1 Mil mean?
Grand Plaza Hotel (PHS:GPH) has a Accounts Receivable of ₱46.1 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Grand Plaza Hotel and its competitors.
Is Grand Plaza Hotel's Accounts Receivable too high?
Grand Plaza Hotel's current Accounts Receivable is ₱46.1 Mil. Overall, Grand Plaza Hotel has a GF Score™ of 67/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Grand Plaza Hotel's Accounts Receivable compare to MAR and HLT?
Grand Plaza Hotel's Accounts Receivable of ₱46.1 Mil can be compared against companies in the Travel & Leisure 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 Travel & Leisure company?
A good Accounts Receivable depends on the Travel & Leisure 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 Grand Plaza Hotel and its competitors. Grand Plaza Hotel's current Accounts Receivable is ₱46.1 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Grand Plaza Hotel stock overvalued right now?
Based on GuruFocus' analysis, Grand Plaza Hotel (PHS:GPH) is currently considered Significantly Undervalued. The stock's GF Value™ is ₱7.54, compared to a current price of ₱5.03 — trading 33.3% below its estimated fair value. The current Accounts Receivable is ₱46.1 Mil. Grand Plaza Hotel's overall GF Score™ is 67/100 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 Grand Plaza Hotel (PHS:GPH), the current Accounts Receivable is ₱46.1 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 Grand Plaza Hotel (PHS:GPH) Overvalued in 2026?

Based on GuruFocus' analysis, Grand Plaza Hotel stock appears to be undervalued. The current stock price of ₱5.03 is trading 33.3% below its estimated GF Value™ of ₱7.54. GuruFocus considers Grand Plaza Hotel to be Significantly Undervalued.

Key valuation signals for PHS:GPH:

  • Accounts Receivable: ₱46.1 Mil
  • GF Value™: ₱7.54 vs. price of ₱5.03 (33.3% below fair value)
  • GF Score™: 67/100 with 3 warning signs

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


Grand Plaza Hotel Business Description

Address Roxas Boulevard corner EDSA Extension, 10th Floor, The Heritage Hotel Manila, Pasay, PHL
Grand Plaza Hotel Corp operates in the hospitality industry. It owns, leases and manages hotels, inns, and resorts. It operates hotels that offer rooms, facilities, and amenities such as restaurants, function halls, grand ballroom, gymnasium, and outdoor swimming pool. The Company owns and operates the Heritage Hotel Manila, a deluxe class hotel.
67GF Score

Get the complete analysis for PHS:GPH

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

₱5.03
Price
₱7.54
GF Value