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.
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.
Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Villar Land Holdings's accounts receivables for the quarter that ended in Sep. 2025 was ₱5,193 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Villar Land Holdings's Days Sales Outstanding for the quarter that ended in Sep. 2025 was 645.93.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Villar Land Holdings's Net-Net Working Capital per share for the quarter that ended in Sep. 2025 was ₱-25.09.
Villar Land Holdings 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.
Villar Land Holdings's Days Sales Outstanding for the quarter that ended in Sep. 2025 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Villar Land Holdings's accounts receivable are only considered to be worth 75% of book value:
Villar Land Holdings's Net-Net Working Capital Per Share for the quarter that ended in Sep. 2025 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.
Villar Land Holdings Accounts Receivable Related Terms
Villar Land Holdings Accounts Receivable Historical Data
* Premium members only.
The historical data trend for Villar Land Holdings'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.
What does a Accounts Receivable of ₱5,193 Mil mean?
Villar Land Holdings (PHS:VLC) has a Accounts Receivable of ₱5,193 Mil as of Sep. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Villar Land Holdings and its competitors.
Is Villar Land Holdings' Accounts Receivable too high?
Villar Land Holdings' current Accounts Receivable is ₱5,193 Mil. Overall, Villar Land Holdings has a GF Score™ of 60/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Villar Land Holdings' Accounts Receivable compare to competitors?
Villar Land Holdings' Accounts Receivable of ₱5,193 Mil can be compared against companies in the Real Estate 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 Real Estate company?
A good Accounts Receivable depends on the Real Estate 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 Villar Land Holdings and its competitors. Villar Land Holdings's current Accounts Receivable is ₱5,193 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Villar Land Holdings stock overvalued right now?
Based on GuruFocus' analysis, Villar Land Holdings (PHS:VLC) is currently considered Modestly Undervalued. The stock's GF Value™ is ₱609.44, compared to a current price of ₱448.00 — trading 26.5% below its estimated fair value. The current Accounts Receivable is ₱5,193 Mil. Villar Land Holdings' overall GF Score™ is 60/100 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 Villar Land Holdings (PHS:VLC), the current Accounts Receivable is ₱5,193 Mil as of Sep. 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 Villar Land Holdings (PHS:VLC) Overvalued in 2026?
Based on GuruFocus' analysis, Villar Land Holdings stock appears to be undervalued.
The current stock price of ₱448.00 is trading 26.5% below its estimated GF Value™ of ₱609.44.
GuruFocus considers Villar Land Holdings to be Modestly Undervalued.
Key valuation signals for PHS:VLC:
Accounts Receivable: ₱5,193 Mil
GF Value™: ₱609.44 vs. price of ₱448.00 (26.5% below fair value)
No single metric tells the full story. See the PHS:VLC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Villar Land Holdings Corp, formerly Golden MV Holdings Inc is a Philippines-based developer of memorial parks in the country in terms of the number of projects, overall sales, and land development. The company develops, constructs, and operates columbarium and memorial chapel facilities, and is also engaged in the construction and development of residential projects in various places all over the Philippines. The company has two operating segments; the Residential segment pertains to the housing market segment of the group. It caters to the development and sale of residential houses and lots, subdivision lots, and condominium units, and The Deathcare segment pertains to the sale of memorial lots, interment income, and income from chapel services.
60GF Score
Get the complete analysis for PHS:VLC
Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
PHS:VLC has been successfully added to your 
