Emperador (PHS:EMI) Change In Receivables: ₱-498 Mil (TTM As of Mar. 2026)

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PHS:EMI Emperador Inc PHS:EMI
86 GF Score
Price ₱15.50
GF Value ₱16.63
Valuation Fairly Valued
! 8 Warning Signs
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What is Emperador Change In Receivables?

Emperador PHS:EMI -1.27% 86 Change In Receivables is ₱-498 Mil as of Mar. 2026. GuruFocus rates PHS:EMI with a GF Score™ of 86/100 and a GF Value™ of ₱16.63 (Fairly Valued). The stock has 8 warning signs investors should review.

Emperador's change in receivables for the quarter that ended in Mar. 2026 was ₱2,044 Mil. It means Emperador's Accounts Receivable declined by ₱2,044 Mil from Dec. 2025 to Mar. 2026 .

Emperador's change in receivables for the fiscal year that ended in Dec. 2025 was ₱341 Mil. It means Emperador's Accounts Receivable declined by ₱341 Mil from Dec. 2024 to Dec. 2025 .

Emperador's Accounts Receivable for the quarter that ended in Mar. 2026 was ₱16,428 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. Emperador's Days Sales Outstanding for the three months ended in Mar. 2026 was 116.50.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Emperador's liquidation value for the three months ended in Mar. 2026 was ₱-18,099 Mil.

Emperador  (PHS:EMI) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=16427.594/12866.645*91
=116.50

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

Emperador'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)
=10723.516-69610.41+0.75 * 16427.594+0.5 * 56934.83
=-18,099

* 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.

Emperador Change In Receivables Related Terms

Emperador Change In Receivables Historical Data

* Premium members only.

The historical data trend for Emperador'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.

Emperador Change In Receivables Chart

Emperador 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 1,543.68 -2,752.73 4,194.33 -899.90 340.52

Emperador 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 2,882.74 -802.25 -43.57 -1,696.40 2,044.42
PHS:EMI
86GF Score
Emperador Inc PHS:EMI
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Emperador 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 ₱-498 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 ₱-498 Mil mean?
Emperador (PHS:EMI) has a Change In Receivables of ₱-498 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Emperador and its competitors.
Is Emperador's Change In Receivables too high?
Emperador's current Change In Receivables is ₱-498 Mil. Overall, Emperador has a GF Score™ of 86/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Emperador's Change In Receivables compare to BF.B?
Emperador's Change In Receivables of ₱-498 Mil can be compared against companies in the Beverages - Alcoholic 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 Beverages - Alcoholic company?
A good Change In Receivables depends on the Beverages - Alcoholic 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 Emperador and its competitors. Emperador's current Change In Receivables is ₱-498 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Emperador stock overvalued right now?
Based on GuruFocus' analysis, Emperador (PHS:EMI) is currently considered Fairly Valued. The stock's GF Value™ is ₱16.63, compared to a current price of ₱15.50 — trading 6.8% below its estimated fair value. The current Change In Receivables is ₱-498 Mil. Emperador's overall GF Score™ is 86/100 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 Emperador (PHS:EMI), the current Change In Receivables is ₱-498 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 Emperador (PHS:EMI) Overvalued in 2026?

Based on GuruFocus' analysis, Emperador stock appears to be undervalued. The current stock price of ₱15.50 is trading 6.8% below its estimated GF Value™ of ₱16.63. GuruFocus considers Emperador to be Fairly Valued.

Key valuation signals for PHS:EMI:

  • Change In Receivables: ₱-498 Mil
  • GF Value™: ₱16.63 vs. price of ₱15.50 (6.8% below fair value)
  • GF Score™: 86/100 with 8 warning signs

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

Emperador Business Description

Other Exchanges EMI:Singapore
Address 1880 Eastwood Avenue, 188 E. Rodriguez Jr. Avenue, Eastwood City CyberPark, 7th Floor, Bagumbayan, Bagumbayan, Quezon, PHL, 1110
Emperador Inc manufactures, sells, and distributes spirits and other alcoholic beverages through two main business segments: Brandy and Scotch whiskey. The Brandy segment, which accounts for more than half of the company's total revenue, focuses on sales in the Philippines and Spain. This segment also has a distribution network for its operations, which includes sales offices and distribution outlets throughout the Philippines. The Scotch whiskey business sells in the United Kingdom. Brands that Emperador owns or licenses include The Dalmore, Fundador, Jura, Emperador, Andy Player, Whyte and Mackay, Smirnoff, and BaR. The company produces in the Philippines and Europe.
86GF Score

Get the complete analysis for PHS:EMI

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

₱15.50
Price
₱16.63
GF Value