Century Pacific Food (PHS:CNPF) Change In Receivables: ₱-3,386 Mil (TTM As of Mar. 2026)


PHS:CNPF Century Pacific Food Inc PHS:CNPF
100 GF Score
Price ₱32.50
GF Value ₱43.20
Valuation Modestly Undervalued
! 2 Warning Signs
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What is Century Pacific Food Change In Receivables?

Century Pacific Food PHS:CNPF +4.50% 100 Change In Receivables is ₱-3,386 Mil as of Mar. 2026. GuruFocus rates PHS:CNPF with a GF Score™ of 100/100 and a GF Value™ of ₱43.20 (Modestly Undervalued). The stock has 2 warning signs investors should review.

Century Pacific Food's change in receivables for the quarter that ended in Mar. 2026 was ₱-1,699 Mil. It means Century Pacific Food's Accounts Receivable increased by ₱1,699 Mil from Dec. 2025 to Mar. 2026 .

Century Pacific Food's change in receivables for the fiscal year that ended in Dec. 2025 was ₱-2,593 Mil. It means Century Pacific Food's Accounts Receivable increased by ₱2,593 Mil from Dec. 2024 to Dec. 2025 .

Century Pacific Food's Accounts Receivable for the quarter that ended in Mar. 2026 was ₱14,931 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. Century Pacific Food's Days Sales Outstanding for the three months ended in Mar. 2026 was 59.28.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Century Pacific Food's liquidation value for the three months ended in Mar. 2026 was ₱-5,086 Mil.

Century Pacific Food  (PHS:CNPF) 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.

Century Pacific Food's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=14931.254/22984.083*91
=59.28

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

Century Pacific Food'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)
=2902.573-29958.849+0.75 * 14931.254+0.5 * 21542.674
=-5,086

* 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.

Century Pacific Food Change In Receivables Related Terms

Century Pacific Food Change In Receivables Historical Data

* Premium members only.

The historical data trend for Century Pacific Food'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.

Century Pacific Food Change In Receivables Chart

Century Pacific Food 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 -602.21 -943.85 -676.26 -1,322.42 -2,592.72

Century Pacific Food 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 -906.04 -630.37 -1,595.70 539.38 -1,699.41
PHS:CNPF
100GF Score
Century Pacific Food Inc PHS:CNPF
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Century Pacific Food 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 ₱-3,386 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 ₱-3,386 Mil mean?
Century Pacific Food (PHS:CNPF) has a Change In Receivables of ₱-3,386 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Century Pacific Food and its competitors.
Is Century Pacific Food's Change In Receivables too high?
Century Pacific Food's current Change In Receivables is ₱-3,386 Mil. Overall, Century Pacific Food has a GF Score™ of 100/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Century Pacific Food's Change In Receivables compare to KHC and GIS?
Century Pacific Food's Change In Receivables of ₱-3,386 Mil can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Change In Receivables depends on the Consumer Packaged Goods 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 Century Pacific Food and its competitors. Century Pacific Food's current Change In Receivables is ₱-3,386 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Century Pacific Food stock overvalued right now?
Based on GuruFocus' analysis, Century Pacific Food (PHS:CNPF) is currently considered Modestly Undervalued. The stock's GF Value™ is ₱43.20, compared to a current price of ₱32.50 — trading 24.8% below its estimated fair value. The current Change In Receivables is ₱-3,386 Mil. Century Pacific Food's overall GF Score™ is 100/100 with 2 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 Century Pacific Food (PHS:CNPF), the current Change In Receivables is ₱-3,386 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 Century Pacific Food (PHS:CNPF) Overvalued in 2026?

Based on GuruFocus' analysis, Century Pacific Food stock appears to be undervalued. The current stock price of ₱32.50 is trading 24.8% below its estimated GF Value™ of ₱43.20. GuruFocus considers Century Pacific Food to be Modestly Undervalued.

Key valuation signals for PHS:CNPF:

  • Change In Receivables: ₱-3,386 Mil
  • GF Value™: ₱43.20 vs. price of ₱32.50 (24.8% below fair value)
  • GF Score™: 100/100 with 2 warning signs

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

Century Pacific Food Business Description

Address Julia Vargas Street, 7th Floor, Centerpoint Building, Ortigas Business Center, Metro Manila, Pasig, PHL, 1605
Century Pacific Food Inc is a Philippines-based food and beverage company. It owns a portfolio of well-recognized and trusted brands in the canned and processed fish, canned meat, and dairy and mixes business segments. The brands include Century Tuna, 555, Ligo, Argentina, and Birch Tree, Lucky Seven, Angel, Coco Mama, unMEAT, Choco Hero as well as emerging and challenger names such as Blue Bay, Fresca, Swift, Wow, Lucky Seven, Angel, Coco Mama, unMEAT, and Goodest.. The company is organized into four business segments: Marine, Meat, Milk and emerging and Corporate and others. It derives maximum revenue from Milk and emerging segment.
100GF Score

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

₱32.50
Price
₱43.20
GF Value