Concepcion Industrial (PHS:CIC) Change In Receivables: ₱-982 Mil (TTM As of Mar. 2026)


PHS:CIC Concepcion Industrial Corp PHS:CIC
75 GF Score
Price ₱12.42
GF Value ₱15.18
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Concepcion Industrial Change In Receivables?

Concepcion Industrial PHS:CIC -2.20% 75 Change In Receivables is ₱-982 Mil as of Mar. 2026. GuruFocus rates PHS:CIC with a GF Score™ of 75/100 and a GF Value™ of ₱15.18 (Modestly Undervalued). The stock has 3 warning signs investors should review.

Concepcion Industrial's change in receivables for the quarter that ended in Mar. 2026 was ₱-1,501 Mil. It means Concepcion Industrial's Accounts Receivable increased by ₱1,501 Mil from Dec. 2025 to Mar. 2026 .

Concepcion Industrial's change in receivables for the fiscal year that ended in Dec. 2025 was ₱247 Mil. It means Concepcion Industrial's Accounts Receivable declined by ₱247 Mil from Dec. 2024 to Dec. 2025 .

Concepcion Industrial's Accounts Receivable for the quarter that ended in Mar. 2026 was ₱4,713 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. Concepcion Industrial's Days Sales Outstanding for the three months ended in Mar. 2026 was 90.29.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Concepcion Industrial's liquidation value for the three months ended in Mar. 2026 was ₱-1,063 Mil.

Concepcion Industrial  (PHS:CIC) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=4713.165/4763.23*91
=90.29

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

Concepcion Industrial'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)
=1856.952-8413.445+0.75 * 4713.165+0.5 * 3916.577
=-1,063

* 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.

Concepcion Industrial Change In Receivables Related Terms

Concepcion Industrial Change In Receivables Historical Data

* Premium members only.

The historical data trend for Concepcion Industrial'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.

Concepcion Industrial Change In Receivables Chart

Concepcion Industrial 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 321.13 -221.33 -359.26 -533.47 247.00

Concepcion Industrial 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 -271.62 541.18 533.77 -556.33 -1,501.03
PHS:CIC
75GF Score
Concepcion Industrial Corp PHS:CIC
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Concepcion Industrial 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 ₱-982 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 ₱-982 Mil mean?
Concepcion Industrial (PHS:CIC) has a Change In Receivables of ₱-982 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Concepcion Industrial and its competitors.
Is Concepcion Industrial's Change In Receivables too high?
Concepcion Industrial's current Change In Receivables is ₱-982 Mil. Overall, Concepcion Industrial has a GF Score™ of 75/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Concepcion Industrial's Change In Receivables compare to AAPL?
Concepcion Industrial's Change In Receivables of ₱-982 Mil can be compared against companies in the Hardware 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 Hardware company?
A good Change In Receivables depends on the Hardware 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 Concepcion Industrial and its competitors. Concepcion Industrial's current Change In Receivables is ₱-982 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Concepcion Industrial stock overvalued right now?
Based on GuruFocus' analysis, Concepcion Industrial (PHS:CIC) is currently considered Modestly Undervalued. The stock's GF Value™ is ₱15.18, compared to a current price of ₱12.42 — trading 18.2% below its estimated fair value. The current Change In Receivables is ₱-982 Mil. Concepcion Industrial's overall GF Score™ is 75/100 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 Concepcion Industrial (PHS:CIC), the current Change In Receivables is ₱-982 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 Concepcion Industrial (PHS:CIC) Overvalued in 2026?

Based on GuruFocus' analysis, Concepcion Industrial stock appears to be undervalued. The current stock price of ₱12.42 is trading 18.2% below its estimated GF Value™ of ₱15.18. GuruFocus considers Concepcion Industrial to be Modestly Undervalued.

Key valuation signals for PHS:CIC:

  • Change In Receivables: ₱-982 Mil
  • GF Value™: ₱15.18 vs. price of ₱12.42 (18.2% below fair value)
  • GF Score™: 75/100 with 3 warning signs

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

Concepcion Industrial Business Description

Address 308 Sen. Gil Puyat Avenue, Metro Manila, Makati City, PHL, 1209
Concepcion Industrial Corp, through its subsidiaries, is engaged in supplying residential and commercial solutions, such as air conditioning equipment, refrigerators, laundry, kitchen and small domestic appliances, and elevators and escalators. The segments of the group are consumer business, commercial business, and Others. Key revenue is generated from Consumer business segment which include products and related services include HVAC for consumer use, domestic refrigeration products, laundry, kitchen and small domestic appliances. The company generates revenues from sales of its air conditioning units and refrigeration units through its subsidiaries CCAC and CDI.
75GF Score

Get the complete analysis for PHS:CIC

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

₱12.42
Price
₱15.18
GF Value