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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Liberty Flour Mills's accounts receivables for the quarter that ended in Mar. 2026 was ₱874 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Liberty Flour Mills's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 271.00.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Liberty Flour Mills's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was ₱1.21.
Liberty Flour Mills 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.
Liberty Flour Mills'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), Liberty Flour Mills's accounts receivable are only considered to be worth 75% of book value:
Liberty Flour Mills'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.
Liberty Flour Mills Accounts Receivable Related Terms
Liberty Flour Mills Accounts Receivable Historical Data
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The historical data trend for Liberty Flour Mills'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.
Liberty Flour Mills (PHS:LFM) has a Accounts Receivable of ₱874 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Liberty Flour Mills and its competitors.
Is Liberty Flour Mills' Accounts Receivable too high?
Liberty Flour Mills' current Accounts Receivable is ₱874 Mil. Overall, Liberty Flour Mills has a GF Score™ of 60/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Liberty Flour Mills' Accounts Receivable compare to KHC and GIS?
Liberty Flour Mills' Accounts Receivable of ₱874 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 Liberty Flour Mills and its competitors. Liberty Flour Mills's current Accounts Receivable is ₱874 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Liberty Flour Mills stock overvalued right now?
Based on GuruFocus' analysis, Liberty Flour Mills (PHS:LFM) is currently considered Significantly Overvalued. The stock's GF Value™ is ₱14.28, compared to a current price of ₱24.00 — trading 68.1% above its estimated fair value. The current Accounts Receivable is ₱874 Mil. Liberty Flour Mills' overall GF Score™ is 60/100 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 Liberty Flour Mills (PHS:LFM), the current Accounts Receivable is ₱874 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 Liberty Flour Mills (PHS:LFM) Overvalued in 2026?
Based on GuruFocus' analysis, Liberty Flour Mills stock appears to be overvalued.
The current stock price of ₱24.00 is trading 68.1% above its estimated GF Value™ of ₱14.28.
GuruFocus considers Liberty Flour Mills to be Significantly Overvalued.
Key valuation signals for PHS:LFM:
Accounts Receivable: ₱874 Mil
GF Value™: ₱14.28 vs. price of ₱24.00 (68.1% above fair value)
No single metric tells the full story. See the PHS:LFM stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Liberty Flour Mills Inc is a Philippines-based company. It operates in various business segments that are Bakery Flour, which manufactures flour and distributes its products; Mill Feed, which involves the utilization of its by-products and distribution/sales of its produce; and Real Estate and Investment, which involves the leasing of office and commercial units and investment in securities. Its products consist of EL Superior, LFM Bakers, pine tree, and LFM soft. The company derives maximum revenue from the Bakery Flour Segment.
60GF Score
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