Waterfront Philippines (PHS:WPI) Deferred Tax: ₱0 Mil (TTM 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:WPI Waterfront Philippines Inc PHS:WPI
52 GF Score
Price ₱0.40
GF Value ₱0.42
Valuation Fairly Valued
! 4 Warning Signs
View Full Analysis

What is Waterfront Philippines Deferred Tax?

Waterfront Philippines PHS:WPI +5.26% 52 Deferred Tax is ₱0 Mil as of Mar. 2026. GuruFocus rates PHS:WPI with a GF Score™ of 52/100 and a GF Value™ of ₱0.42 (Fairly Valued). The stock has 4 warning signs investors should review.

Change In Deferred Tax represents future tax liability or asset, resulting from temporary differences between book (accounting) value of assets and liabilities, and their tax value. This arises due to differences between financial accounting for shareholders and tax accounting.

Waterfront Philippines's change in deferred tax for the three months ended in Mar. 2026 was ₱0 Mil. Its change in deferred tax for the trailing twelve months (TTM) ended in Mar. 2026 was ₱0 Mil.

Waterfront Philippines Deferred Tax Related Terms

Waterfront Philippines Deferred Tax Historical Data

* Premium members only.

The historical data trend for Waterfront Philippines's Deferred Tax 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.

Waterfront Philippines Deferred Tax Chart

Waterfront Philippines Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Deferred Tax
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00

Waterfront Philippines Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Deferred Tax 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:WPI
52GF Score
Waterfront Philippines Inc PHS:WPI
Deferred Tax is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Waterfront Philippines Deferred Tax Calculation

Change In Deferred Tax represents future tax liability or asset, resulting from temporary differences between book (accounting) value of assets and liabilities, and their tax value. This arises due to differences between financial accounting for shareholders and tax accounting.

Deferred Tax for the trailing twelve months (TTM) ended in Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was ₱0 Mil.


* 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.

Frequently Asked Questions Learn more about Deferred Tax →
What does a Deferred Tax of ₱0 Mil mean?
Waterfront Philippines (PHS:WPI) has a Deferred Tax of ₱0 Mil as of Mar. 2026. Change in Defered Tax is amount of deferred tax assets or liabilities due to temporary differences in financial and tax accounting. View historical data for Waterfront Philippines.
Is Waterfront Philippines' Deferred Tax too high?
Waterfront Philippines' current Deferred Tax is ₱0 Mil. Overall, Waterfront Philippines has a GF Score™ of 52/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Waterfront Philippines' Deferred Tax compare to LVS and MGM?
Waterfront Philippines' Deferred Tax of ₱0 Mil can be compared against companies in the Travel & Leisure industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Deferred Tax for a Travel & Leisure company?
A good Deferred Tax depends on the Travel & Leisure industry context. However, Deferred Tax 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 Deferred Tax mean?
A high Deferred Tax can signal that a stock is expensive relative to its fundamentals. Change in Defered Tax is amount of deferred tax assets or liabilities due to temporary differences in financial and tax accounting. View historical data for Waterfront Philippines. Waterfront Philippines's current Deferred Tax is ₱0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Waterfront Philippines stock overvalued right now?
Based on GuruFocus' analysis, Waterfront Philippines (PHS:WPI) is currently considered Fairly Valued. The stock's GF Value™ is ₱0.42, compared to a current price of ₱0.40 — trading 4.8% below its estimated fair value. The current Deferred Tax is ₱0 Mil. Waterfront Philippines' overall GF Score™ is 52/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Deferred Tax calculated?
Deferred Tax is calculated from a company's financial statements. For Waterfront Philippines (PHS:WPI), the current Deferred Tax is ₱0 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 Waterfront Philippines (PHS:WPI) Overvalued in 2026?

Based on GuruFocus' analysis, Waterfront Philippines stock appears to be undervalued. The current stock price of ₱0.40 is trading 4.8% below its estimated GF Value™ of ₱0.42. GuruFocus considers Waterfront Philippines to be Fairly Valued.

Key valuation signals for PHS:WPI:

  • Deferred Tax: ₱0 Mil
  • GF Value™: ₱0.42 vs. price of ₱0.40 (4.8% below fair value)
  • GF Score™: 52/100 with 4 warning signs

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

Waterfront Philippines Business Description

Address No.1 Waterfront Drive, Off Salinas Drive Lahug, Cebu, CEB, PHL, 6000
Waterfront Philippines Inc is an investment holding company for hotel, leisure, and tourism businesses. The company holds equity interests in hotels and resorts, a fitness gym, and entities engaged in the international marketing and promotion of casinos. The group's operating businesses are organized and managed separately according to hotel property location, with each segment representing a strategic business unit. Its segments are WCCCHI, WMCHI, DIHCI, Parent Company and Others, and APHC and Subsidiaries. The majority is from the WCCCHI segment.
52GF Score

Get the complete analysis for PHS:WPI

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

₱0.40
Price
₱0.42
GF Value