Saha Pathanapibul PCL (BKK:SPC) Change In Receivables: ฿596 Mil (TTM As of Jun. 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.

BKK:SPC Saha Pathanapibul PCL BKK:SPC
82 GF Score
Price ฿56.00
GF Value ฿60.95
Valuation Fairly Valued
! 3 Warning Signs
View Full Analysis

What is Saha Pathanapibul PCL Change In Receivables?

Saha Pathanapibul PCL BKK:SPC 82 Change In Receivables is ฿596 Mil as of Jun. 2026. GuruFocus rates BKK:SPC with a GF Score™ of 82/100 and a GF Value™ of ฿60.95 (Fairly Valued). The stock has 3 warning signs investors should review.

Saha Pathanapibul PCL's change in receivables for the quarter that ended in Jun. 2026 was ฿-26 Mil. It means Saha Pathanapibul PCL's Accounts Receivable increased by ฿26 Mil from Mar. 2026 to Jun. 2026 .

Saha Pathanapibul PCL's change in receivables for the fiscal year that ended in Dec. 2025 was ฿-323 Mil. It means Saha Pathanapibul PCL's Accounts Receivable increased by ฿323 Mil from Dec. 2024 to Dec. 2025 .

Saha Pathanapibul PCL's Accounts Receivable for the quarter that ended in Jun. 2026 was ฿5,241 Mil.

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. Saha Pathanapibul PCL's Days Sales Outstanding for the three months ended in Jun. 2026 was 47.64.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Saha Pathanapibul PCL's liquidation value for the three months ended in Jun. 2026 was ฿708 Mil.


Saha Pathanapibul PCL  (BKK:SPC) 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.

Saha Pathanapibul PCL's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=5240.63/10038.125*91
=47.64

2. In Ben Graham's calculation of liquidation value, Saha Pathanapibul PCL's accounts receivable are only considered to be worth 75% of book value:

Saha Pathanapibul PCL's liquidation value for the quarter that ended in Jun. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=5237.418-9031.61+0.75 * 5240.63+0.5 * 1144.183
=708

* 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.


Saha Pathanapibul PCL Change In Receivables Related Terms


Saha Pathanapibul PCL Change In Receivables Historical Data

* Premium members only.

The historical data trend for Saha Pathanapibul 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.

Saha Pathanapibul PCL Change In Receivables Chart

Saha Pathanapibul PCL Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only -212.28 467.45 -667.47 -772.73 -322.77

Saha Pathanapibul PCL Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Change In Receivables 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 -441.90 219.31 -443.60 846.62 -25.89
BKK:SPC
82GF Score
Saha Pathanapibul PCL BKK:SPC
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Saha Pathanapibul 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 ฿596 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 Change In Receivables →
What does a Change In Receivables of ฿596 Mil mean?
Saha Pathanapibul PCL (BKK:SPC) has a Change In Receivables of ฿596 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Saha Pathanapibul PCL and its competitors.
Is Saha Pathanapibul PCL's Change In Receivables too high?
Saha Pathanapibul PCL's current Change In Receivables is ฿596 Mil. Overall, Saha Pathanapibul PCL has a GF Score™ of 82/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Saha Pathanapibul PCL's Change In Receivables compare to SYY and USFD?
Saha Pathanapibul PCL's Change In Receivables of ฿596 Mil can be compared against companies in the Retail - Defensive 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 Retail - Defensive company?
A good Change In Receivables depends on the Retail - Defensive 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 Saha Pathanapibul PCL and its competitors. Saha Pathanapibul PCL's current Change In Receivables is ฿596 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Saha Pathanapibul PCL stock overvalued right now?
Based on GuruFocus' analysis, Saha Pathanapibul PCL (BKK:SPC) is currently considered Fairly Valued. The stock's GF Value™ is ฿60.95, compared to a current price of ฿56.00 — trading 8.1% below its estimated fair value. The current Change In Receivables is ฿596 Mil. Saha Pathanapibul PCL's overall GF Score™ is 82/100 with 3 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 Saha Pathanapibul PCL (BKK:SPC), the current Change In Receivables is ฿596 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 Saha Pathanapibul PCL (BKK:SPC) Overvalued in 2026?

Based on GuruFocus' analysis, Saha Pathanapibul PCL stock appears to be undervalued. The current stock price of ฿56.00 is trading 8.1% below its estimated GF Value™ of ฿60.95. GuruFocus considers Saha Pathanapibul PCL to be Fairly Valued.

Key valuation signals for BKK:SPC:

  • Change In Receivables: ฿596 Mil
  • GF Value™: ฿60.95 vs. price of ฿56.00 (8.1% below fair value)
  • GF Score™: 82/100 with 3 warning signs

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


Saha Pathanapibul PCL Business Description

Address 2156 New Petchburi Road, Bangkapi, Huaykwang, Bangkok, THA, 10310
Saha Pathanapibul PCL is a Thailand-based company, engaged in the business of consumer goods distribution and property development. In addition, the company along with its subsidiaries is also involved in the business of investing in real estate and services, and office building for rent. The company operates in two reportable segments as follows: Sales of consumer products; and Office building for rent. It generates the majority of the revenue from the sales of consumer products segment. It distributes products range which includes food, beverages, household, and personal care products. The group operates its business activities in Thailand and internationally.
82GF Score

Get the complete analysis for BKK:SPC

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

฿56.00
Price
฿60.95
GF Value