Philippine Seven (PHS:SEVN) Accounts Receivable: ₱3,015 Mil (As of Jun. 2026)

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PHS:SEVN Philippine Seven Corp PHS:SEVN
82 GF Score
Price ₱33.60
GF Value ₱54.05
Valuation Significantly Undervalued
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What is Philippine Seven Accounts Receivable?

Philippine Seven PHS:SEVN +1.66% 82 Accounts Receivable is ₱3,015 Mil as of Jun. 2026. GuruFocus rates PHS:SEVN with a GF Score™ of 82/100 and a GF Value™ of ₱54.05 (Significantly Undervalued).

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Philippine Seven's accounts receivables for the quarter that ended in Jun. 2026 was ₱3,015 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Philippine Seven's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 9.62.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Philippine Seven's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was ₱-13.09.


Philippine Seven 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.

Philippine Seven's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=3014.738/28607.851*91
=9.62

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

Philippine Seven's Net-Net Working Capital Per Share for the quarter that ended in Jun. 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)
=(7194.62+0.75 * 3014.738+0.5 * 9959.801-34315.362
-0-0)/1518.765
=-13.09

* 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.


Philippine Seven Accounts Receivable Related Terms


Philippine Seven Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Philippine Seven'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.

Philippine Seven Accounts Receivable Chart

Philippine Seven 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 2,191.20 2,247.09 2,756.77 3,419.85 3,584.34

Philippine Seven Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 2,579.94 2,914.23 3,584.34 2,960.27 3,014.74
PHS:SEVN
82GF Score
Philippine Seven Corp PHS:SEVN
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Philippine Seven 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 ₱3,015 Mil mean?
Philippine Seven (PHS:SEVN) has a Accounts Receivable of ₱3,015 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Philippine Seven and its competitors.
Is Philippine Seven's Accounts Receivable too high?
Philippine Seven's current Accounts Receivable is ₱3,015 Mil. Overall, Philippine Seven has a GF Score™ of 82/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Philippine Seven's Accounts Receivable compare to KR?
Philippine Seven's Accounts Receivable of ₱3,015 Mil can be compared against companies in the Retail - Defensive 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 Retail - Defensive company?
A good Accounts Receivable depends on the Retail - Defensive 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 Philippine Seven and its competitors. Philippine Seven's current Accounts Receivable is ₱3,015 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Philippine Seven stock overvalued right now?
Based on GuruFocus' analysis, Philippine Seven (PHS:SEVN) is currently considered Significantly Undervalued. The stock's GF Value™ is ₱54.05, compared to a current price of ₱33.60 — trading 37.8% below its estimated fair value. The current Accounts Receivable is ₱3,015 Mil. Philippine Seven's overall GF Score™ is 82/100. 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 Philippine Seven (PHS:SEVN), the current Accounts Receivable is ₱3,015 Mil as of Jun. 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 Philippine Seven (PHS:SEVN) Overvalued in 2026?

Based on GuruFocus' analysis, Philippine Seven stock appears to be undervalued. The current stock price of ₱33.60 is trading 37.8% below its estimated GF Value™ of ₱54.05. GuruFocus considers Philippine Seven to be Significantly Undervalued.

Key valuation signals for PHS:SEVN:

  • Accounts Receivable: ₱3,015 Mil
  • GF Value™: ₱54.05 vs. price of ₱33.60 (37.8% below fair value)
  • GF Score™: 82/100

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


Philippine Seven Business Description

Address Ortigas Avenue, 7th, 11th & 12th Floors Floor, The Columbia Tower, Mandaluyong, PHL, 1550
Philippine Seven Corp and its subsidiaries are engaged in retailing, merchandising, buying, selling, marketing, importing, exporting, franchising, acquiring, holding, distributing, warehousing, trading, exchanging, and handling payments for grocery items, dry goods, food products, beverages, and other consumer goods, along with operating warehouses, storage, delivery vehicles, and related facilities. The group is also involved in the management, development, sale, exchange, and holding of real estate, including buildings, houses, apartments, and other structures. Its revenues are derived from merchandise sales, franchise revenue, service income, rental income, and interest income. The company operates through a single segment, the store operations segment.
82GF Score

Get the complete analysis for PHS:SEVN

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

₱33.60
Price
₱54.05
GF Value