ABS-CBN (PHS:ABS) Change In Receivables: ₱1,529 Mil (TTM As of Jun. 2026)

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PHS:ABS ABS-CBN Corp PHS:ABS
39 GF Score
Price ₱3.66
GF Value ₱3.14
Valuation Modestly Overvalued
! 4 Warning Signs
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What is ABS-CBN Change In Receivables?

ABS-CBN PHS:ABS +0.83% 39 Change In Receivables is ₱1,529 Mil as of Jun. 2026. GuruFocus rates PHS:ABS with a GF Score™ of 39/100 and a GF Value™ of ₱3.14 (Modestly Overvalued). The stock has 4 warning signs investors should review.

ABS-CBN's change in receivables for the quarter that ended in Jun. 2026 was ₱314 Mil. It means ABS-CBN's Accounts Receivable declined by ₱314 Mil from Mar. 2026 to Jun. 2026 .

ABS-CBN's change in receivables for the fiscal year that ended in Dec. 2025 was ₱1,696 Mil. It means ABS-CBN's Accounts Receivable declined by ₱1,696 Mil from Dec. 2024 to Dec. 2025 .

ABS-CBN's Accounts Receivable for the quarter that ended in Jun. 2026 was ₱3,570 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. ABS-CBN's Days Sales Outstanding for the three months ended in Jun. 2026 was 91.87.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. ABS-CBN's liquidation value for the three months ended in Jun. 2026 was ₱-30,633 Mil.

ABS-CBN  (PHS:ABS) 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.

ABS-CBN's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=3570.029/3546.122*91
=91.87

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

ABS-CBN'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)
=1317.872-34633.388+0.75 * 3570.029+0.5 * 10.736
=-30,633

* 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.

ABS-CBN Change In Receivables Related Terms

ABS-CBN Change In Receivables Historical Data

* Premium members only.

The historical data trend for ABS-CBN'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.

ABS-CBN Change In Receivables Chart

ABS-CBN 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 399.48 1,311.92 -1,082.85 -1,398.44 1,696.05

ABS-CBN 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 711.37 1,409.07 -323.29 130.04 313.62
PHS:ABS
39GF Score
ABS-CBN Corp PHS:ABS
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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ABS-CBN 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 ₱1,529 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 ₱1,529 Mil mean?
ABS-CBN (PHS:ABS) has a Change In Receivables of ₱1,529 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for ABS-CBN and its competitors.
Is ABS-CBN's Change In Receivables too high?
ABS-CBN's current Change In Receivables is ₱1,529 Mil. Overall, ABS-CBN has a GF Score™ of 39/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does ABS-CBN's Change In Receivables compare to NFLX and DIS?
ABS-CBN's Change In Receivables of ₱1,529 Mil can be compared against companies in the Media - Diversified 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 Media - Diversified company?
A good Change In Receivables depends on the Media - Diversified 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 ABS-CBN and its competitors. ABS-CBN's current Change In Receivables is ₱1,529 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ABS-CBN stock overvalued right now?
Based on GuruFocus' analysis, ABS-CBN (PHS:ABS) is currently considered Modestly Overvalued. The stock's GF Value™ is ₱3.14, compared to a current price of ₱3.66 — trading 16.6% above its estimated fair value. The current Change In Receivables is ₱1,529 Mil. ABS-CBN's overall GF Score™ is 39/100 with 4 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 ABS-CBN (PHS:ABS), the current Change In Receivables is ₱1,529 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 ABS-CBN (PHS:ABS) Overvalued in 2026?

Based on GuruFocus' analysis, ABS-CBN stock appears to be overvalued. The current stock price of ₱3.66 is trading 16.6% above its estimated GF Value™ of ₱3.14. GuruFocus considers ABS-CBN to be Modestly Overvalued.

Key valuation signals for PHS:ABS:

  • Change In Receivables: ₱1,529 Mil
  • GF Value™: ₱3.14 vs. price of ₱3.66 (16.6% above fair value)
  • GF Score™: 39/100 with 4 warning signs

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

ABS-CBN Business Description

Address Mother Ignacia Street, Sgt. Esguerra Avenue Corner, ABS-CBN Broadcasting Center, Diliman, Quezon City, QUE, PHL, 1100
ABS-CBN Corp is a media and entertainment company. It operates through two segments: Content Production and Distribution and Cable TV & Broadband. The Content Production and Distribution segment, which generates the majority of revenue, includes entertainment, news, international distribution, movies, music, licensing and syndication, cable networks, digital platforms, live events, and talent management, covering content produced and distributed free TV, cable and satellite channels, online streaming and TVOD/SVOD platforms, and international syndication. The Cable TV & Broadband segment provides cable TV and broadband services through SKY Cable Corporation, offering home internet, pay TV, and bundled subscription plans. The company generates majority of its revenue from the Philippines.
39GF Score

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

₱3.66
Price
₱3.14
GF Value