Cebu Air (PHS:CEB) Change In Receivables: ₱-732 Mil (TTM As of Mar. 2026)


PHS:CEB Cebu Air Inc PHS:CEB
81 GF Score
Price ₱29.00
GF Value ₱49.18
Valuation Possible Value Trap
! 7 Warning Signs
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What is Cebu Air Change In Receivables?

Cebu Air PHS:CEB 81 Change In Receivables is ₱-732 Mil as of Mar. 2026. GuruFocus rates PHS:CEB with a GF Score™ of 81/100 and a GF Value™ of ₱49.18 (Possible Value Trap). The stock has 7 warning signs investors should review.

Cebu Air's change in receivables for the quarter that ended in Mar. 2026 was ₱-389 Mil. It means Cebu Air's Accounts Receivable increased by ₱389 Mil from Dec. 2025 to Mar. 2026 .

Cebu Air's change in receivables for the fiscal year that ended in Dec. 2025 was ₱161 Mil. It means Cebu Air's Accounts Receivable declined by ₱161 Mil from Dec. 2024 to Dec. 2025 .

Cebu Air's Accounts Receivable for the quarter that ended in Mar. 2026 was ₱2,615 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. Cebu Air's Days Sales Outstanding for the three months ended in Mar. 2026 was 7.16.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Cebu Air's liquidation value for the three months ended in Mar. 2026 was ₱-219,295 Mil.

Cebu Air  (PHS:CEB) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=2614.812/33323.354*91
=7.16

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

Cebu Air'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)
=23063.396-246753.522+0.75 * 2614.812+0.5 * 4867.132
=-219,295

* 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.

Cebu Air Change In Receivables Related Terms

Cebu Air Change In Receivables Historical Data

* Premium members only.

The historical data trend for Cebu Air'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.

Cebu Air Change In Receivables Chart

Cebu Air 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 146.71 -566.90 -316.41 -737.74 161.02

Cebu Air 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 504.67 -536.61 -319.20 512.16 -388.64
PHS:CEB
81GF Score
Cebu Air Inc PHS:CEB
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Cebu Air 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 ₱-732 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 ₱-732 Mil mean?
Cebu Air (PHS:CEB) has a Change In Receivables of ₱-732 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Cebu Air and its competitors.
Is Cebu Air's Change In Receivables too high?
Cebu Air's current Change In Receivables is ₱-732 Mil. Overall, Cebu Air has a GF Score™ of 81/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Cebu Air's Change In Receivables compare to DAL and UAL?
Cebu Air's Change In Receivables of ₱-732 Mil can be compared against companies in the Transportation 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 Transportation company?
A good Change In Receivables depends on the Transportation 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 Cebu Air and its competitors. Cebu Air's current Change In Receivables is ₱-732 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cebu Air stock overvalued right now?
Based on GuruFocus' analysis, Cebu Air (PHS:CEB) is currently considered Possible Value Trap. The stock's GF Value™ is ₱49.18, compared to a current price of ₱29.00 — trading 41% below its estimated fair value. The current Change In Receivables is ₱-732 Mil. Cebu Air's overall GF Score™ is 81/100 with 7 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 Cebu Air (PHS:CEB), the current Change In Receivables is ₱-732 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 Cebu Air (PHS:CEB) Overvalued in 2026?

Based on GuruFocus' analysis, Cebu Air stock appears to be undervalued. The current stock price of ₱29.00 is trading 41% below its estimated GF Value™ of ₱49.18. GuruFocus considers Cebu Air to be Possible Value Trap.

Key valuation signals for PHS:CEB:

  • Change In Receivables: ₱-732 Mil
  • GF Value™: ₱49.18 vs. price of ₱29.00 (41% below fair value)
  • GF Score™: 81/100 with 7 warning signs

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

Cebu Air Business Description

Address Sergio Osmena Boulevard, Basement 2, R 01-02, Robinsons Galleria Cebu, Barangay Tejero, General Maxilom Avenue corner, Cebu, CEB, PHL, 6000
Cebu Air Inc is a carrier in the Philippine air transportation industry. It has two reportable operating segments, has three reportable operating segments, which is the airline business (Parent Company, CEBGO and AirSWIFT), line, light and base maintenance business (A-Plus) and ground handling business (1Aviation). The revenue of the company was mainly derived from rendering transportation services, line, light and base maintenance services and ground handling services.
81GF Score

Get the complete analysis for PHS:CEB

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

₱29.00
Price
₱49.18
GF Value