Seafront Resources (PHS:SPM) Accounts Receivable: ₱0.00 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:SPM Seafront Resources Corp PHS:SPM
33 GF Score
Price ₱2.38
! 1 Warning Sign
View Full Analysis

What is Seafront Resources Accounts Receivable?

Seafront Resources PHS:SPM 33 Accounts Receivable is ₱0.00 Mil as of Mar. 2026. GuruFocus rates PHS:SPM with a GF Score™ of 33/100. 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. Seafront Resources's accounts receivables for the quarter that ended in Mar. 2026 was ₱0.00 Mil.

Accounts receivable can be measured by Days Sales Outstanding.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Seafront Resources's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was ₱2.50.


Seafront Resources 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.

Seafront Resources's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

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

Seafront Resources'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)
=(332.804+0.75 * 0+0.5 * 0-0.375
-0-0)/133.074
=2.50

* 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.


Seafront Resources Accounts Receivable Related Terms


Seafront Resources Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Seafront Resources'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.

Seafront Resources Accounts Receivable Chart

Seafront Resources 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 0.00 0.00 0.00 0.00 0.00

Seafront Resources 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 0.00 0.00 0.00 0.00 0.00
PHS:SPM
33GF Score
Seafront Resources Corp PHS:SPM
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Seafront Resources 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?
Seafront Resources (PHS:SPM) has a Accounts Receivable of ₱0.00 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Seafront Resources and its competitors.
Is Seafront Resources' Accounts Receivable too high?
Seafront Resources' current Accounts Receivable is ₱0.00 Mil. Overall, Seafront Resources has a GF Score™ of 33/100, reflecting its overall financial health beyond just this single metric.
How does Seafront Resources' Accounts Receivable compare to COP and EOG?
Seafront Resources' Accounts Receivable of ₱0.00 Mil can be compared against companies in the Oil & Gas 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 Oil & Gas company?
A good Accounts Receivable depends on the Oil & Gas 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 Seafront Resources and its competitors. Seafront Resources'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 Seafront Resources stock overvalued right now?
Seafront Resources (PHS:SPM) has a current Accounts Receivable of ₱0.00 Mil. The current Accounts Receivable is ₱0.00 Mil. Seafront Resources' overall GF Score™ is 33/100 with 1 warning sign 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 Seafront Resources (PHS:SPM), the current Accounts Receivable is ₱0.00 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.

Seafront Resources Business Description

Industry EnergyOil & Gas
Address ADB Avenue, Ortigas Business Center, 7th Floor, JMT Building, Metro Manila, Pasig, QUE, PHL, 1600
Seafront Resources Corp engaging in the business of oil exploration and production into a holding company and to include oil exploration and production business as one of its secondary purposes.
33GF Score

Get the complete analysis for PHS:SPM

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

₱2.38
Price