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.
Atlas Consolidated Mining & Development's Days Sales Outstanding for the
three
months ended in Mar. 2026 was 30.88.
In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Atlas Consolidated Mining & Development's liquidation value for the
three
months ended in Mar. 2026 was ₱-16,977 Mil.
Atlas Consolidated Mining & Development (PHS:AT) 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.
Atlas Consolidated Mining & Development's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:
2. In Ben Graham's calculation of liquidation value, Atlas Consolidated Mining & Development's accounts receivable are only considered to be worth 75% of book value:
Atlas Consolidated Mining & Development's liquidation value for the quarter that ended in Mar. 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.
Atlas Consolidated Mining & Development Change In Receivables Related Terms
Atlas Consolidated Mining & Development Change In Receivables Historical Data
* 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.
Atlas Consolidated Mining & Development Change In Receivables Chart
Atlas Consolidated Mining & Development Annual Data
Atlas Consolidated Mining & Development 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 Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was ₱-2,008 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 ₱-2,008 Mil mean?
Atlas Consolidated Mining & Development (PHS:AT) has a Change In Receivables of ₱-2,008 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Atlas Consolidated Mining & Development and its competitors.
Is Atlas Consolidated Mining & Development's Change In Receivables too high?
Atlas Consolidated Mining & Development's current Change In Receivables is ₱-2,008 Mil. Overall, Atlas Consolidated Mining & Development has a GF Score™ of 47/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Atlas Consolidated Mining & Development's Change In Receivables compare to SCCO and FCX?
Atlas Consolidated Mining & Development's Change In Receivables of ₱-2,008 Mil can be compared against companies in the Metals & Mining 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 Metals & Mining company?
A good Change In Receivables depends on the Metals & Mining 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 Atlas Consolidated Mining & Development and its competitors. Atlas Consolidated Mining & Development's current Change In Receivables is ₱-2,008 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Atlas Consolidated Mining & Development stock overvalued right now?
Based on GuruFocus' analysis, Atlas Consolidated Mining & Development (PHS:AT) is currently considered Significantly Overvalued. The stock's GF Value™ is ₱4.06, compared to a current price of ₱8.00 — trading 97% above its estimated fair value. The current Change In Receivables is ₱-2,008 Mil. Atlas Consolidated Mining & Development's overall GF Score™ is 47/100 with 5 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 Atlas Consolidated Mining & Development (PHS:AT), the current Change In Receivables is ₱-2,008 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 Atlas Consolidated Mining & Development (PHS:AT) Overvalued in 2026?
Based on GuruFocus' analysis, Atlas Consolidated Mining & Development stock appears to be overvalued.
The current stock price of ₱8.00 is trading 97% above its estimated GF Value™ of ₱4.06.
GuruFocus considers Atlas Consolidated Mining & Development to be Significantly Overvalued.
Key valuation signals for PHS:AT:
Change In Receivables: ₱-2,008 Mil
GF Value™: ₱4.06 vs. price of ₱8.00 (97% above fair value)
No single metric tells the full story. See the PHS:AT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Atlas Consolidated Mining & Development Business Description
AddressPalm Coast Avenue Corner Pacific Drive, 5th Floor, Five E-Com Center, 503, Pacific tower, Mall of Asia Complex, Metro Manila, Pasay, RIZ, PHL, 1300
Atlas Consolidated Mining & Development Corp is engaged in metallic mineral mining and exploration and produces copper concentrate, magnetite iron ore concentrate, and others. The company operates in two segments: Mining and Non-Mining. Its mining segment is engaged in exploration and mining operations, and the non-mining segment is engaged in services, bulk water supply, or acts as a holding company. The company is also engaged in the development and commercial production of other marketable by-products such as pyrite, magnetite, and molybdenum.
47GF Score
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Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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