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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Upson International's accounts receivables for the quarter that ended in Mar. 2026 was ₱281 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Upson International's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 8.06.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Upson International's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was ₱-0.49.
Upson International 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.
Upson International'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), Upson International's accounts receivable are only considered to be worth 75% of book value:
Upson International's Net-Net Working Capital Per Share 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.
Upson International Accounts Receivable Related Terms
Upson International Accounts Receivable Historical Data
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The historical data trend for Upson International'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.
Upson International (PHS:UPSON) has a Accounts Receivable of ₱281 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Upson International and its competitors.
Is Upson International's Accounts Receivable too high?
Upson International's current Accounts Receivable is ₱281 Mil. Overall, Upson International has a GF Score™ of 50/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Upson International's Accounts Receivable compare to CASY and WSM?
Upson International's Accounts Receivable of ₱281 Mil can be compared against companies in the Retail - Cyclical 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 - Cyclical company?
A good Accounts Receivable depends on the Retail - Cyclical 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 Upson International and its competitors. Upson International's current Accounts Receivable is ₱281 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Upson International stock overvalued right now?
Based on GuruFocus' analysis, Upson International (PHS:UPSON) is currently considered Modestly Undervalued. The stock's GF Value™ is ₱0.98, compared to a current price of ₱0.70 — trading 28.6% below its estimated fair value. The current Accounts Receivable is ₱281 Mil. Upson International's overall GF Score™ is 50/100 with 4 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 Upson International (PHS:UPSON), the current Accounts Receivable is ₱281 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 Upson International (PHS:UPSON) Overvalued in 2026?
Based on GuruFocus' analysis, Upson International stock appears to be undervalued.
The current stock price of ₱0.70 is trading 28.6% below its estimated GF Value™ of ₱0.98.
GuruFocus considers Upson International to be Modestly Undervalued.
Key valuation signals for PHS:UPSON:
Accounts Receivable: ₱281 Mil
GF Value™: ₱0.98 vs. price of ₱0.70 (28.6% below fair value)
No single metric tells the full story. See the PHS:UPSON stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Upson International Corp is engaged in the business of buying, selling, distributing, marketing, at wholesale and retail all kinds of goods, commodities, wares and merchandise such as but not limited to computer hardware equipment, telecommunications and other similar products. The company operates in two segments 1) Retail of information and communications technology (ICT) products. and 2) Retail of water filtration and purification devices. Key revenue is generated from ICT Products. The Group operates and generates revenue principally in the Philippines.
50GF Score
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