Panasonic Manufacturing Philippines (PHS:PMPC) Accounts Receivable: ₱1,529 Mil (As of Dec. 2025)


PHS:PMPC Panasonic Manufacturing Philippines Corp PHS:PMPC
87 GF Score
Price ₱8.65
GF Value ₱6.45
Valuation Significantly Overvalued
! 2 Warning Signs
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What is Panasonic Manufacturing Philippines Accounts Receivable?

Panasonic Manufacturing Philippines PHS:PMPC 87 Accounts Receivable is ₱1,529 Mil as of Dec. 2025. GuruFocus rates PHS:PMPC with a GF Score™ of 87/100 and a GF Value™ of ₱6.45 (Significantly Overvalued). The stock has 2 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Panasonic Manufacturing Philippines's accounts receivables for the quarter that ended in Dec. 2025 was ₱1,529 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Panasonic Manufacturing Philippines's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 37.64.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Panasonic Manufacturing Philippines's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was ₱5.08.


Panasonic Manufacturing Philippines 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.

Panasonic Manufacturing Philippines's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1528.683/3705.739*91
=37.64

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

Panasonic Manufacturing Philippines's Net-Net Working Capital Per Share for the quarter that ended in Dec. 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)
=(3918.207+0.75 * 1528.683+0.5 * 1881.946-3784.139
-0-74.893)/422.718
=5.08

* 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.


Panasonic Manufacturing Philippines Accounts Receivable Related Terms


Panasonic Manufacturing Philippines Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Panasonic Manufacturing Philippines'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.

Panasonic Manufacturing Philippines Accounts Receivable Chart

Panasonic Manufacturing Philippines Annual Data
Trend Mar16 Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1,386.07 1,766.39 1,700.83 1,637.11 1,993.68

Panasonic Manufacturing Philippines Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
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 1,760.20 1,993.68 1,824.50 1,507.93 1,528.68
PHS:PMPC
87GF Score
Panasonic Manufacturing Philippines Corp PHS:PMPC
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Panasonic Manufacturing Philippines 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 ₱1,529 Mil mean?
Panasonic Manufacturing Philippines (PHS:PMPC) has a Accounts Receivable of ₱1,529 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Panasonic Manufacturing Philippines and its competitors.
Is Panasonic Manufacturing Philippines' Accounts Receivable too high?
Panasonic Manufacturing Philippines' current Accounts Receivable is ₱1,529 Mil. Overall, Panasonic Manufacturing Philippines has a GF Score™ of 87/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Panasonic Manufacturing Philippines' Accounts Receivable compare to AAPL?
Panasonic Manufacturing Philippines' Accounts Receivable of ₱1,529 Mil can be compared against companies in the Hardware 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 Hardware company?
A good Accounts Receivable depends on the Hardware 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 Panasonic Manufacturing Philippines and its competitors. Panasonic Manufacturing Philippines's current Accounts Receivable is ₱1,529 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Panasonic Manufacturing Philippines stock overvalued right now?
Based on GuruFocus' analysis, Panasonic Manufacturing Philippines (PHS:PMPC) is currently considered Significantly Overvalued. The stock's GF Value™ is ₱6.45, compared to a current price of ₱8.65 — trading 34.1% above its estimated fair value. The current Accounts Receivable is ₱1,529 Mil. Panasonic Manufacturing Philippines' overall GF Score™ is 87/100 with 2 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 Panasonic Manufacturing Philippines (PHS:PMPC), the current Accounts Receivable is ₱1,529 Mil as of Dec. 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.

Is Panasonic Manufacturing Philippines (PHS:PMPC) Overvalued in 2026?

Based on GuruFocus' analysis, Panasonic Manufacturing Philippines stock appears to be overvalued. The current stock price of ₱8.65 is trading 34.1% above its estimated GF Value™ of ₱6.45. GuruFocus considers Panasonic Manufacturing Philippines to be Significantly Overvalued.

Key valuation signals for PHS:PMPC:

  • Accounts Receivable: ₱1,529 Mil
  • GF Value™: ₱6.45 vs. price of ₱8.65 (34.1% above fair value)
  • GF Score™: 87/100 with 2 warning signs

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


Panasonic Manufacturing Philippines Business Description

Address Ortigas Avenue Extension, Barrio Mapandan, Barangay San Isidro, Rizal, Taytay, RIZ, PHL, 1920
Panasonic Manufacturing Philippines Corp is a manufacturer, importer, and distributor of electronic, electrical, mechanical, and electro-mechanical appliances, and other types of machinery, parts, components, and batteries. The business of the company operates in segments that include Consumer, which sells products for the media and entertainment industry; System Solutions Group, which sells security systems and projectors; Electric Works (EW) includes lamps, ventilation fans, Panasonic Nanoe Generator (PNG), and other lighting accessories and others, which sells supermarket refrigeration products. It sells all its products under the brand name Panasonic. Its geographical segments are the Philippines, Hong Kong, and Taiwan.
87GF Score

Get the complete analysis for PHS:PMPC

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

₱8.65
Price
₱6.45
GF Value