Pacific Online Systems (PHS:LOTO) Accounts Receivable: ₱62.9 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:LOTO Pacific Online Systems Corp PHS:LOTO
58 GF Score
Price ₱1.85
GF Value ₱3.10
Valuation Possible Value Trap
! 3 Warning Signs
View Full Analysis

What is Pacific Online Systems Accounts Receivable?

Pacific Online Systems PHS:LOTO -2.12% 58 Accounts Receivable is ₱62.9 Mil as of Mar. 2026. GuruFocus rates PHS:LOTO with a GF Score™ of 58/100 and a GF Value™ of ₱3.10 (Possible Value Trap). 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. Pacific Online Systems's accounts receivables for the quarter that ended in Mar. 2026 was ₱62.9 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Pacific Online Systems's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 44.34.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Pacific Online Systems's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was ₱0.09.

Pacific Online Systems 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.

Pacific Online Systems's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=62.909/129.464*91
=44.34

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

Pacific Online Systems'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)
=(504.51+0.75 * 62.909+0.5 * 0-473.402
-0-2.207)/822.640
=0.09

* 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.

Pacific Online Systems Accounts Receivable Related Terms

Pacific Online Systems Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Pacific Online Systems'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.

Pacific Online Systems Accounts Receivable Chart

Pacific Online Systems 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 51.73 201.20 126.53 48.33 49.12

Pacific Online Systems 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 48.33 48.33 50.69 49.12 62.91
PHS:LOTO
58GF Score
Pacific Online Systems Corp PHS:LOTO
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Pacific Online Systems 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 ₱62.9 Mil mean?
Pacific Online Systems (PHS:LOTO) has a Accounts Receivable of ₱62.9 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Pacific Online Systems and its competitors.
Is Pacific Online Systems' Accounts Receivable too high?
Pacific Online Systems' current Accounts Receivable is ₱62.9 Mil. Overall, Pacific Online Systems has a GF Score™ of 58/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Pacific Online Systems' Accounts Receivable compare to FLUT and DKNG?
Pacific Online Systems' Accounts Receivable of ₱62.9 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 Pacific Online Systems and its competitors. Pacific Online Systems's current Accounts Receivable is ₱62.9 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pacific Online Systems stock overvalued right now?
Based on GuruFocus' analysis, Pacific Online Systems (PHS:LOTO) is currently considered Possible Value Trap. The stock's GF Value™ is ₱3.10, compared to a current price of ₱1.85 — trading 40.3% below its estimated fair value. The current Accounts Receivable is ₱62.9 Mil. Pacific Online Systems' overall GF Score™ is 58/100 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 Pacific Online Systems (PHS:LOTO), the current Accounts Receivable is ₱62.9 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 Pacific Online Systems (PHS:LOTO) Overvalued in 2026?

Based on GuruFocus' analysis, Pacific Online Systems stock appears to be undervalued. The current stock price of ₱1.85 is trading 40.3% below its estimated GF Value™ of ₱3.10. GuruFocus considers Pacific Online Systems to be Possible Value Trap.

Key valuation signals for PHS:LOTO:

  • Accounts Receivable: ₱62.9 Mil
  • GF Value™: ₱3.10 vs. price of ₱1.85 (40.3% below fair value)
  • GF Score™: 58/100 with 3 warning signs

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

Pacific Online Systems Business Description

Address Manila Business Center, U1902-C West Tower, Exchange Road, Tektite Towers, Ortigas Center, Pasig, PHL, 1605
Pacific Online Systems Corp is a Philippines-based company operating in the gaming industry. Along with its subsidiaries, the firm is engaged in the development, design, and management of online computer systems, terminals, and software for the gaming industry. It provides leasing of gaming equipment, Keno terminals, an online operating system, and the sale of lottery, sweepstakes, and instant tickets. It also offers consultancy services related to online gaming.
58GF Score

Get the complete analysis for PHS:LOTO

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

₱1.85
Price
₱3.10
GF Value