PH Resorts Group Holdings (PHS:PHR) Accounts Receivable: ₱0.00 Mil (As of Sep. 2025)

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.

What is PH Resorts Group Holdings Accounts Receivable?

PH Resorts Group Holdings PHS:PHR Accounts Receivable is ₱0.00 Mil as of Sep. 2025. The stock has 1 warning sign investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. PH Resorts Group Holdings's accounts receivables for the quarter that ended in Sep. 2025 was ₱0.00 Mil.

Accounts receivable can be measured by Days Sales Outstanding. PH Resorts Group Holdings's Days Sales Outstanding for the quarter that ended in Sep. 2025 was 0.00.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. PH Resorts Group Holdings's Net-Net Working Capital per share for the quarter that ended in Sep. 2025 was ₱-1.29.

PH Resorts Group 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.

PH Resorts Group Holdings's Days Sales Outstanding for the quarter that ended in Sep. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0/4.732*91
=0.00

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

PH Resorts Group Holdings's Net-Net Working Capital Per Share for the quarter that ended in Sep. 2025 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)
=(5.942+0.75 * 0+0.5 * 1.967-9405.127
-0-0)/7282.017
=-1.29

* 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.

PH Resorts Group Holdings Accounts Receivable Related Terms

PH Resorts Group Holdings Accounts Receivable Historical Data

* Premium members only.

The historical data trend for PH Resorts Group 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.

PH Resorts Group Holdings Accounts Receivable Chart

PH Resorts Group Holdings Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.12 0.80 1.08 4.20 5.33

PH Resorts Group Holdings Quarterly Data
Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25
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 6.44 5.33 3.90 3.29 0.00

PH Resorts Group 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 ₱0.00 Mil mean?
PH Resorts Group Holdings (PHS:PHR) has a Accounts Receivable of ₱0.00 Mil as of Sep. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on PH Resorts Group Holdings and its competitors.
Is PH Resorts Group Holdings' Accounts Receivable too high?
PH Resorts Group Holdings' current Accounts Receivable is ₱0.00 Mil.
How does PH Resorts Group Holdings' Accounts Receivable compare to MAR and HLT?
PH Resorts Group Holdings' Accounts Receivable of ₱0.00 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 PH Resorts Group Holdings and its competitors. PH Resorts Group Holdings's current Accounts Receivable is ₱0.00 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PH Resorts Group Holdings stock overvalued right now?
PH Resorts Group Holdings (PHS:PHR) has a current Accounts Receivable of ₱0.00 Mil. The current Accounts Receivable is ₱0.00 Mil. 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 PH Resorts Group Holdings (PHS:PHR), the current Accounts Receivable is ₱0.00 Mil as of Sep. 2025. 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.

PH Resorts Group Holdings Business Description

Address Rizal Drive corner 4th Avenue, 20th Floor, Udenna Tower, Bonifacio Global City, Taguig, PHL, 1634
PH Resorts Group Holdings Inc, through its subsidiaries, is engaged in the hotel and restaurant business. The operating business segments are hotels and restaurants, and others. The company is a holding company of the gaming and tourism-related business, which includes LapuLapu Leisure, Inc., The Base Corp., Donatella Hotel Panglao Corp, and others.