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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 Receivable are being managed.
Pan Asia Footwear PCL's Days Sales Outstanding for the
three
months ended in Jun. 2026 was 33.41.
In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Pan Asia Footwear PCL's liquidation value for the
three
months ended in Jun. 2026 was ฿-128 Mil.
Pan Asia Footwear PCL (BKK:PAF-R) Change In Receivables 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 Receivable are being managed.
Pan Asia Footwear PCL's Days Sales Outstanding for the quarter that ended in Jun. 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.
Pan Asia Footwear PCL Change In Receivables Related Terms
Pan Asia Footwear PCL Change In Receivables Historical Data
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The historical data trend for Pan Asia Footwear PCL's Change In Receivables 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.
Pan Asia Footwear PCL Change In Receivables Calculation
Change In Accounts Receivable relative to the previous period. It is any increase or decrease in the cash a company is owed by its customers.
Change In Receivables for the trailing twelve months (TTM) ended in Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was ฿20 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.
What does a Change In Receivables of ฿20 Mil mean?
Pan Asia Footwear PCL (BKK:PAF-R) has a Change In Receivables of ฿20 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Pan Asia Footwear PCL and its competitors.
Is Pan Asia Footwear PCL's Change In Receivables too high?
Pan Asia Footwear PCL's current Change In Receivables is ฿20 Mil. Overall, Pan Asia Footwear PCL has a GF Score™ of 48/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Pan Asia Footwear PCL's Change In Receivables compare to NKE and DECK?
Pan Asia Footwear PCL's Change In Receivables of ฿20 Mil can be compared against companies in the Manufacturing - Apparel & Accessories industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Change In Receivables for a Manufacturing - Apparel & Accessories company?
A good Change In Receivables depends on the Manufacturing - Apparel & Accessories industry context. However, Change In Receivables 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 Change In Receivables mean?
A high Change In Receivables can signal that a stock is expensive relative to its fundamentals. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Pan Asia Footwear PCL and its competitors. Pan Asia Footwear PCL's current Change In Receivables is ฿20 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pan Asia Footwear PCL stock overvalued right now?
Based on GuruFocus' analysis, Pan Asia Footwear PCL (BKK:PAF-R) is currently considered Modestly Overvalued. The stock's GF Value™ is ฿0.86, compared to a current price of ฿0.99 — trading 15.1% above its estimated fair value. The current Change In Receivables is ฿20 Mil. Pan Asia Footwear PCL's overall GF Score™ is 48/100 with 8 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Change In Receivables calculated?
Change In Receivables is calculated from a company's financial statements. For Pan Asia Footwear PCL (BKK:PAF-R), the current Change In Receivables is ฿20 Mil as of Jun. 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 Pan Asia Footwear PCL (BKK:PAF-R) Overvalued in 2026?
Based on GuruFocus' analysis, Pan Asia Footwear PCL stock appears to be overvalued.
The current stock price of ฿0.99 is trading 15.1% above its estimated GF Value™ of ฿0.86.
GuruFocus considers Pan Asia Footwear PCL to be Modestly Overvalued.
Key valuation signals for BKK:PAF-R:
Change In Receivables: ฿20 Mil
GF Value™: ฿0.86 vs. price of ฿0.99 (15.1% above fair value)
No single metric tells the full story. See the BKK:PAF-R stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Pan Asia Footwear PCL is engaged in Organic farming business, Manufacture, distribution and export of footwear and Distribution. Its segments include manufacture and distribution of footwear and bag, manufacture of soles and parts for footwear, Production support business, consisting of plastic parts injection, molds manufacture and repair, fabric manufacture and dyeing, and cutting board and eyelet, The organic farming business and others, and Distribution. It derives the majority of the revenue from manufacture and distribution of footwear and bag segment. It operates in geographical segments by selling both in local and oversea.
48GF Score
Get the complete analysis for BKK:PAF-R
Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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