Accounts Receivable are created when a customer has received a product but has not yet paid for that product. SPC Power's accounts receivables for the quarter that ended in Mar. 2026 was ₱438 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
SPC Power's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 95.05.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. SPC Power's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was ₱3.31.
SPC Power 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.
SPC Power's Days Sales Outstanding 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.
SPC Power Accounts Receivable Related Terms
SPC Power Accounts Receivable Historical Data
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The historical data trend for SPC Power'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.
SPC Power (PHS:SPC) has a Accounts Receivable of ₱438 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on SPC Power and its competitors.
Is SPC Power's Accounts Receivable too high?
SPC Power's current Accounts Receivable is ₱438 Mil. Overall, SPC Power has a GF Score™ of 87/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does SPC Power's Accounts Receivable compare to NEE and SO?
SPC Power's Accounts Receivable of ₱438 Mil can be compared against companies in the Utilities - Regulated 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 an Utilities - Regulated company?
A good Accounts Receivable depends on the Utilities - Regulated 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 SPC Power and its competitors. SPC Power's current Accounts Receivable is ₱438 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SPC Power stock overvalued right now?
Based on GuruFocus' analysis, SPC Power (PHS:SPC) is currently considered Modestly Overvalued. The stock's GF Value™ is ₱9.28, compared to a current price of ₱10.46 — trading 12.7% above its estimated fair value. The current Accounts Receivable is ₱438 Mil. SPC Power's overall GF Score™ is 87/100 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 SPC Power (PHS:SPC), the current Accounts Receivable is ₱438 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 SPC Power (PHS:SPC) Overvalued in 2026?
Based on GuruFocus' analysis, SPC Power stock appears to be overvalued.
The current stock price of ₱10.46 is trading 12.7% above its estimated GF Value™ of ₱9.28.
GuruFocus considers SPC Power to be Modestly Overvalued.
Key valuation signals for PHS:SPC:
Accounts Receivable: ₱438 Mil
GF Value™: ₱9.28 vs. price of ₱10.46 (12.7% above fair value)
No single metric tells the full story. See the PHS:SPC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
SPC Power Corp is managed through two segments: Generation segment which includes generation and supply of power and ancillary services to NPC/PSALM, NGCP, distribution utilities, WESM, and other customers, and Others which includes the operations of SECL, SLCI, CNPC and SMPC such as to manage, operate and invest in power generating plants and related facilities. The majority of revenue is generated from generation segment. It operates and generates revenue principally only in the Philippines.
87GF Score
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