Cityland Development (PHS:CDC) Change In Receivables: ₱-681 Mil (TTM As of Mar. 2026)


PHS:CDC Cityland Development Corp PHS:CDC
40 GF Score
Price ₱0.59
GF Value ₱0.75
Valuation Modestly Undervalued
! 4 Warning Signs
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What is Cityland Development Change In Receivables?

Cityland Development PHS:CDC 40 Change In Receivables is ₱-681 Mil as of Mar. 2026. GuruFocus rates PHS:CDC with a GF Score™ of 40/100 and a GF Value™ of ₱0.75 (Modestly Undervalued). The stock has 4 warning signs investors should review.

Cityland Development's change in receivables for the quarter that ended in Mar. 2026 was ₱-179 Mil. It means Cityland Development's Accounts Receivable increased by ₱179 Mil from Dec. 2025 to Mar. 2026 .

Cityland Development's change in receivables for the fiscal year that ended in Dec. 2025 was ₱-477 Mil. It means Cityland Development's Accounts Receivable increased by ₱477 Mil from Dec. 2024 to Dec. 2025 .

Cityland Development's Accounts Receivable for the quarter that ended in Mar. 2026 was ₱11 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. Cityland Development's Days Sales Outstanding for the three months ended in Mar. 2026 was 1.56.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Cityland Development's liquidation value for the three months ended in Mar. 2026 was ₱2,597 Mil.

Cityland Development  (PHS:CDC) 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.

Cityland Development's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=10.948/640.484*91
=1.56

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

Cityland Development'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)
=1959.105-2397.788+0.75 * 10.948+0.5 * 6054.178
=2,597

* 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.

Cityland Development Change In Receivables Related Terms

Cityland Development Change In Receivables Historical Data

* Premium members only.

The historical data trend for Cityland Development'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.

Cityland Development Change In Receivables Chart

Cityland Development 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 37.44 -670.57 272.26 363.11 -476.91

Cityland Development 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 24.93 -62.19 -299.66 -139.99 -179.02
PHS:CDC
40GF Score
Cityland Development Corp PHS:CDC
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Cityland 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 ₱-681 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 ₱-681 Mil mean?
Cityland Development (PHS:CDC) has a Change In Receivables of ₱-681 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Cityland Development and its competitors.
Is Cityland Development's Change In Receivables too high?
Cityland Development's current Change In Receivables is ₱-681 Mil. Overall, Cityland Development has a GF Score™ of 40/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Cityland Development's Change In Receivables compare to CBRE and BEKE?
Cityland Development's Change In Receivables of ₱-681 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 Cityland Development and its competitors. Cityland Development's current Change In Receivables is ₱-681 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cityland Development stock overvalued right now?
Based on GuruFocus' analysis, Cityland Development (PHS:CDC) is currently considered Modestly Undervalued. The stock's GF Value™ is ₱0.75, compared to a current price of ₱0.59 — trading 21.3% below its estimated fair value. The current Change In Receivables is ₱-681 Mil. Cityland Development's overall GF Score™ is 40/100 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 Cityland Development (PHS:CDC), the current Change In Receivables is ₱-681 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 Cityland Development (PHS:CDC) Overvalued in 2026?

Based on GuruFocus' analysis, Cityland Development stock appears to be undervalued. The current stock price of ₱0.59 is trading 21.3% below its estimated GF Value™ of ₱0.75. GuruFocus considers Cityland Development to be Modestly Undervalued.

Key valuation signals for PHS:CDC:

  • Change In Receivables: ₱-681 Mil
  • GF Value™: ₱0.75 vs. price of ₱0.59 (21.3% below fair value)
  • GF Score™: 40/100 with 4 warning signs

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

Cityland Development Business Description

Address 156 H.V. Dela Costa Street, 3rd Floor, Cityland Condominium 10, Tower II, Makati, PHL, 1226
Cityland Development Corp operates as a real estate company that acquire, develop, improve, subdivide, cultivate, lease, sublease, sell, exchange, barter and/or dispose of agricultural, industrial, commercial, residential and other real properties, as well as to construct, improve, lease, sublease, sell and/or dispose of houses, buildings and other improvements thereon, and to manage and operate subdivisions and housing projects or otherwise engage in the financing and trading of real estate. Its operations are carried through the following segments: Sale of Real Estate Properties, Lease of Real Estate Properties, and Pension Plan Operations. The Company derives its revenues from the sale and lease of real estate properties and its investments in trust funds.
40GF Score

Get the complete analysis for PHS:CDC

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

₱0.59
Price
₱0.75
GF Value