A Brown Co (PHS:BRN) Change In Receivables: ₱-779 Mil (TTM As of Mar. 2026)

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PHS:BRN A Brown Co Inc PHS:BRN
52 GF Score
Price ₱0.73
GF Value ₱0.74
Valuation Fairly Valued
! 8 Warning Signs
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What is A Brown Co Change In Receivables?

A Brown Co PHS:BRN +2.82% 52 Change In Receivables is ₱-779 Mil as of Mar. 2026. GuruFocus rates PHS:BRN with a GF Score™ of 52/100 and a GF Value™ of ₱0.74 (Fairly Valued). The stock has 8 warning signs investors should review.

A Brown Co's change in receivables for the quarter that ended in Mar. 2026 was ₱0 Mil. It means A Brown Co's Accounts Receivable stayed the same from Dec. 2025 to Mar. 2026 .

A Brown Co's change in receivables for the fiscal year that ended in Dec. 2025 was ₱-438 Mil. It means A Brown Co's Accounts Receivable increased by ₱438 Mil from Dec. 2024 to Dec. 2025 .

A Brown Co's Accounts Receivable for the quarter that ended in Mar. 2026 was ₱57 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. A Brown Co's Days Sales Outstanding for the three months ended in Mar. 2026 was 13.04.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. A Brown Co's liquidation value for the three months ended in Mar. 2026 was ₱-3,857 Mil.


A Brown Co  (PHS:BRN) 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.

A Brown Co's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=56.88/398.165*91
=13.04

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

A Brown Co's liquidation value for the quarter that ended in Mar. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=245.564-6863.331+0.75 * 56.88+0.5 * 5436.939
=-3,857

* 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.


A Brown Co Change In Receivables Related Terms


A Brown Co Change In Receivables Historical Data

* Premium members only.

The historical data trend for A Brown Co'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.

A Brown Co Change In Receivables Chart

A Brown Co 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 -132.09 -640.63 -510.16 -414.38 -438.25

A Brown Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 340.52 71.91 -943.82 93.15 0.00
PHS:BRN
52GF Score
A Brown Co Inc PHS:BRN
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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A Brown Co 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 ₱-779 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 ₱-779 Mil mean?
A Brown Co (PHS:BRN) has a Change In Receivables of ₱-779 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for A Brown Co and its competitors.
Is A Brown Co's Change In Receivables too high?
A Brown Co's current Change In Receivables is ₱-779 Mil. Overall, A Brown Co has a GF Score™ of 52/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does A Brown Co's Change In Receivables compare to competitors?
A Brown Co's Change In Receivables of ₱-779 Mil can be compared against companies in the Real Estate 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 Real Estate company?
A good Change In Receivables depends on the Real Estate 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 A Brown Co and its competitors. A Brown Co's current Change In Receivables is ₱-779 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is A Brown Co stock overvalued right now?
Based on GuruFocus' analysis, A Brown Co (PHS:BRN) is currently considered Fairly Valued. The stock's GF Value™ is ₱0.74, compared to a current price of ₱0.73 — trading 1.4% below its estimated fair value. The current Change In Receivables is ₱-779 Mil. A Brown Co's overall GF Score™ is 52/100 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 A Brown Co (PHS:BRN), the current Change In Receivables is ₱-779 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 A Brown Co (PHS:BRN) Overvalued in 2026?

Based on GuruFocus' analysis, A Brown Co stock appears to be undervalued. The current stock price of ₱0.73 is trading 1.4% below its estimated GF Value™ of ₱0.74. GuruFocus considers A Brown Co to be Fairly Valued.

Key valuation signals for PHS:BRN:

  • Change In Receivables: ₱-779 Mil
  • GF Value™: ₱0.74 vs. price of ₱0.73 (1.4% below fair value)
  • GF Score™: 52/100 with 8 warning signs

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


A Brown Co Business Description

Address Masterson Avenue, Xavier Estates, Upper Balulang, Cagayan de Oro, MSR, PHL, 9000
A Brown Co Inc is a real estate development company. It operates in the following segments: The Real estate development segment includes the development of land into a commercial and residential subdivision, the sale of lots and residential houses, and the provision of customer financing for sales; the Agricultural segment includes the development of land for palm oil production and the sale of palm oil and other palm products; Power and utilities segment includes the operating of power plants and/or purchase, generation, production supply and sale of power; Holding segment includes properties of every kind; and Services segment provides irradiation services for all types of goods. The Group derives the majority of its revenue from the Real estate development segment.
52GF Score

Get the complete analysis for PHS:BRN

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

₱0.73
Price
₱0.74
GF Value