Bank of Commerce (PHS:BNCOM) Change In Receivables: ₱0 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.

PHS:BNCOM Bank of Commerce PHS:BNCOM
65 GF Score
Price ₱10.32
GF Value ₱10.09
Valuation Fairly Valued
! 3 Warning Signs
View Full Analysis

What is Bank of Commerce Change In Receivables?

Bank of Commerce PHS:BNCOM -1.34% 65 Change In Receivables is ₱0 Mil as of Jun. 2026. GuruFocus rates PHS:BNCOM with a GF Score™ of 65/100 and a GF Value™ of ₱10.09 (Fairly Valued). The stock has 3 warning signs investors should review.

Bank of Commerce's change in receivables for the quarter that ended in Jun. 2026 was ₱0 Mil. It means Bank of Commerce's Accounts Receivable stayed the same from Mar. 2026 to Jun. 2026 .

Bank of Commerce's change in receivables for the fiscal year that ended in Dec. 2025 was ₱0 Mil. It means Bank of Commerce's Accounts Receivable stayed the same from Dec. 2024 to Dec. 2025 .

Bank of Commerce's Accounts Receivable for the quarter that ended in Jun. 2026 was ₱0 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. Bank of Commerce's Days Sales Outstanding for the three months ended in Jun. 2026 was 0.00.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Bank of Commerce's liquidation value for the three months ended in Jun. 2026 was ₱-217,071 Mil.


Bank of Commerce  (PHS:BNCOM) 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.

Bank of Commerce's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0/3507.758*91
=0.00

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

Bank of Commerce'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)
=34064.996-251135.552+0.75 * 0+0.5 * 0
=-217,071

* 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.


Bank of Commerce Change In Receivables Related Terms


Bank of Commerce Change In Receivables Historical Data

* Premium members only.

The historical data trend for Bank of Commerce'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.

Bank of Commerce Change In Receivables Chart

Bank of Commerce 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 0.00 0.00 0.00 0.00 0.00

Bank of Commerce 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 0.00 0.00 0.00 0.00 0.00
PHS:BNCOM
65GF Score
Bank of Commerce PHS:BNCOM
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Bank of Commerce 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 ₱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 Change In Receivables →
What does a Change In Receivables of ₱0 Mil mean?
Bank of Commerce (PHS:BNCOM) has a Change In Receivables of ₱0 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Bank of Commerce and its competitors.
Is Bank of Commerce's Change In Receivables too high?
Bank of Commerce's current Change In Receivables is ₱0 Mil. Overall, Bank of Commerce has a GF Score™ of 65/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Bank of Commerce's Change In Receivables compare to JPM and BAC?
Bank of Commerce's Change In Receivables of ₱0 Mil can be compared against companies in the Banks 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 Banks company?
A good Change In Receivables depends on the Banks 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 Bank of Commerce and its competitors. Bank of Commerce's current Change In Receivables 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 Bank of Commerce stock overvalued right now?
Based on GuruFocus' analysis, Bank of Commerce (PHS:BNCOM) is currently considered Fairly Valued. The stock's GF Value™ is ₱10.09, compared to a current price of ₱10.32 — trading 2.3% above its estimated fair value. The current Change In Receivables is ₱0 Mil. Bank of Commerce's overall GF Score™ is 65/100 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 Bank of Commerce (PHS:BNCOM), the current Change In Receivables is ₱0 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 Bank of Commerce (PHS:BNCOM) Overvalued in 2026?

Based on GuruFocus' analysis, Bank of Commerce stock appears to be overvalued. The current stock price of ₱10.32 is trading 2.3% above its estimated GF Value™ of ₱10.09. GuruFocus considers Bank of Commerce to be Fairly Valued.

Key valuation signals for PHS:BNCOM:

  • Change In Receivables: ₱0 Mil
  • GF Value™: ₱10.09 vs. price of ₱10.32 (2.3% above fair value)
  • GF Score™: 65/100 with 3 warning signs

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


Bank of Commerce Business Description

Address 7 St. Francis Street, San Miguel Properties Centre, P.O. Box 002, Mandaluyong, PHL, 1550
Bank of Commerce is a universal bank focused on helping its clients, communities, and conglomerate partners by delivering financial services. It provides banking solutions and a complete products and services in deposit, commercial loans, credit card services, consumer banking, transaction banking, corporate banking, investment banking, treasury, asset management, trust, and investments. Its segments include Treasury Management Group, Corporate Banking Group, Branch Banking Group, Consumer Group, and Others, with the majority of the revenue deriving from Corporate Banking Group, which principally handles loans and other credit facilities for corporate, institutional, and middle market clients.
65GF Score

Get the complete analysis for PHS:BNCOM

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

₱10.32
Price
₱10.09
GF Value