Xurpas (PHS:X) Accounts Receivable: ₱64.2 Mil (As of Sep. 2025)

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PHS:X Xurpas Inc PHS:X
23 GF Score
Price ₱0.23
GF Value ₱0.20
Valuation Modestly Overvalued
! 5 Warning Signs
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What is Xurpas Accounts Receivable?

Xurpas PHS:X 23 Accounts Receivable is ₱64.2 Mil as of Sep. 2025. GuruFocus rates PHS:X with a GF Score™ of 23/100 and a GF Value™ of ₱0.20 (Modestly Overvalued). The stock has 5 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Xurpas's accounts receivables for the quarter that ended in Sep. 2025 was ₱64.2 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Xurpas's Days Sales Outstanding for the quarter that ended in Sep. 2025 was 98.10.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Xurpas's Net-Net Working Capital per share for the quarter that ended in Sep. 2025 was ₱-0.15.

Xurpas 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.

Xurpas's Days Sales Outstanding for the quarter that ended in Sep. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=64.195/59.714*91
=98.10

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

Xurpas's Net-Net Working Capital Per Share for the quarter that ended in Sep. 2025 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)
=(17.503+0.75 * 64.195+0.5 * 0-592.049
-0--154.964)/2513.604
=-0.15

* 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.

Xurpas Accounts Receivable Related Terms

Xurpas Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Xurpas'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.

Xurpas Accounts Receivable Chart

Xurpas Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 68.46 58.40 93.58 73.97 41.70

Xurpas Quarterly Data
Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25
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 16.18 41.70 44.56 26.44 64.20
PHS:X
23GF Score
Xurpas Inc PHS:X
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Xurpas 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 ₱64.2 Mil mean?
Xurpas (PHS:X) has a Accounts Receivable of ₱64.2 Mil as of Sep. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Xurpas and its competitors.
Is Xurpas' Accounts Receivable too high?
Xurpas' current Accounts Receivable is ₱64.2 Mil. Overall, Xurpas has a GF Score™ of 23/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Xurpas' Accounts Receivable compare to IBM and ACN?
Xurpas' Accounts Receivable of ₱64.2 Mil can be compared against companies in the Software 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 Software company?
A good Accounts Receivable depends on the Software 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 Xurpas and its competitors. Xurpas's current Accounts Receivable is ₱64.2 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Xurpas stock overvalued right now?
Based on GuruFocus' analysis, Xurpas (PHS:X) is currently considered Modestly Overvalued. The stock's GF Value™ is ₱0.20, compared to a current price of ₱0.23 — trading 15% above its estimated fair value. The current Accounts Receivable is ₱64.2 Mil. Xurpas' overall GF Score™ is 23/100 with 5 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 Xurpas (PHS:X), the current Accounts Receivable is ₱64.2 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 Xurpas (PHS:X) Overvalued in 2026?

Based on GuruFocus' analysis, Xurpas stock appears to be overvalued. The current stock price of ₱0.23 is trading 15% above its estimated GF Value™ of ₱0.20. GuruFocus considers Xurpas to be Modestly Overvalued.

Key valuation signals for PHS:X:

  • Accounts Receivable: ₱64.2 Mil
  • GF Value™: ₱0.20 vs. price of ₱0.23 (15% above fair value)
  • GF Score™: 23/100 with 5 warning signs

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

Xurpas Business Description

Address 121 Valero Street, Unit 804, Antel 2000 Corporate Center, Salcedo Village, Makati, PHL, 1227
Xurpas Inc is a consumer technology company in the Philippines. The company offers a complete portfolio of products and services ranging from mobile casual games, messaging, web and mobile application development, enterprise solutions, and systems architecture to HR services technology platforms. Its key operating segments include Mobile Consumer Services which includes airtime management, content development, and advertising solutions and Enterprise Services includes platform development and social media-related services.
23GF Score

Get the complete analysis for PHS:X

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

₱0.23
Price
₱0.20
GF Value