First Abacus Financial Holdings (PHS:FAF) Change In Receivables: ₱148.6 Mil (TTM As of Mar. 2026)

What is First Abacus Financial Holdings Change In Receivables?

First Abacus Financial Holdings PHS:FAF 18 Change In Receivables is ₱148.6 Mil as of Mar. 2026. GuruFocus rates PHS:FAF with a GF Score™ of 18/100 and a GF Value™ of ₱0.64 (Fairly Valued). The stock has 6 warning signs investors should review.

First Abacus Financial Holdings's change in receivables for the quarter that ended in Mar. 2026 was ₱-13.1 Mil. It means First Abacus Financial Holdings's Accounts Receivable increased by ₱13.1 Mil from Dec. 2025 to Mar. 2026 .

First Abacus Financial Holdings's change in receivables for the fiscal year that ended in Dec. 2025 was ₱0.0 Mil. It means First Abacus Financial Holdings's Accounts Receivable stayed the same from Dec. 2024 to Dec. 2025 .

First Abacus Financial Holdings's Accounts Receivable for the quarter that ended in Mar. 2026 was ₱2,498.7 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. First Abacus Financial Holdings's Days Sales Outstanding for the three months ended in Mar. 2026 was 7,185.58.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. First Abacus Financial Holdings's liquidation value for the three months ended in Mar. 2026 was ₱-4,096.7 Mil.

First Abacus Financial Holdings (PHS:FAF) 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.

First Abacus Financial Holdings's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	2498.691	/	31.731	*	91
=	7,185.58

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

First Abacus Financial Holdings'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)
=	1896.389	-	7867.144	+	0.75 * 2498.691	+	0.5 * 0
=	-4,096.7

* 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.

First Abacus Financial Holdings Change In Receivables Related Terms

First Abacus Financial Holdings Change In Receivables Historical Data

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The historical data trend for First Abacus Financial Holdings's Change In Receivables can be seen below:

First Abacus Financial Holdings Change In Receivables Chart

First Abacus Financial Holdings Annual Data

Trend

Dec16

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Dec25

Change In Receivables

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-573.49

-240.24

1,130.82

0.00

First Abacus Financial Holdings 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															231.42	47.03	114.69	0.00	-13.14

18GF Score

First Abacus Financial Holdings Corp PHS:FAF

Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.

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First Abacus Financial Holdings 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 ₱148.6 Mil.

Frequently Asked Questions Learn more about Change In Receivables →

What does a Change In Receivables of ₱148.6 Mil mean?

First Abacus Financial Holdings (PHS:FAF) has a Change In Receivables of ₱148.6 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for First Abacus Financial Holdings and its competitors.

Is First Abacus Financial Holdings' Change In Receivables too high?

First Abacus Financial Holdings' current Change In Receivables is ₱148.6 Mil. Overall, First Abacus Financial Holdings has a GF Score™ of 18/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.

How does First Abacus Financial Holdings' Change In Receivables compare to MS and GS?

First Abacus Financial Holdings' Change In Receivables of ₱148.6 Mil can be compared against companies in the Capital Markets 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 Capital Markets company?

A good Change In Receivables depends on the Capital Markets 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 First Abacus Financial Holdings and its competitors. First Abacus Financial Holdings's current Change In Receivables is ₱148.6 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is First Abacus Financial Holdings stock overvalued right now?

Based on GuruFocus' analysis, First Abacus Financial Holdings (PHS:FAF) is currently considered Fairly Valued. The stock's GF Value™ is ₱0.64, compared to a current price of ₱0.63 — trading 1.6% below its estimated fair value. The current Change In Receivables is ₱148.6 Mil. First Abacus Financial Holdings' overall GF Score™ is 18/100 with 6 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 First Abacus Financial Holdings (PHS:FAF), the current Change In Receivables is ₱148.6 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 First Abacus Financial Holdings (PHS:FAF) Overvalued in 2026?

Based on GuruFocus' analysis, First Abacus Financial Holdings stock appears to be undervalued. The current stock price of ₱0.63 is trading 1.6% below its estimated GF Value™ of ₱0.64. GuruFocus considers First Abacus Financial Holdings to be Fairly Valued.

Key valuation signals for PHS:FAF:

Change In Receivables: ₱148.6 Mil
GF Value™: ₱0.64 vs. price of ₱0.63 (1.6% below fair value)
GF Score™: 18/100 with 6 warning signs

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

First Abacus Financial Holdings Business Description

Industry Financial Services Capital Markets

Comparable Companies PHS:BKR PHS:ABSP PHS:GMAP PHS:CTS MS GS SCHW HOOD ASX:MQG SHSE:600030 BSP:BPAC3 SZSE:300059 SHSE:601211 IBKR SHSE:601066 TSE:8604 SHSE:601688 SHSE:600999 IST:DSTKF SZSE:000776

Address Exchange Road, Unit 2904-A East Tower, Ortigas Center, Philippine Stock Exchange Center, Pasig, PHL, 1605

Website http://firstabacusfinancial.com.ph

First Abacus Financial Holdings Corp is involved in providing management advisory services as well as purchasing, selling and assigning accounts receivable, negotiable instruments and other evidences of indebtedness for the payment of money owed by any entity. The company has three segments Securities brokerage handles buying and selling of shares of stock, bonds and other securities; Investment house provides services which include underwriting of financial instruments and management fees from financial and management advisory services; Leasing and others includes leasing of condominium units and other segment activities, none of which constitute a separately reportable segment. It generates majority of revenue from Securities brokerage.

18GF Score

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

₱0.63

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₱0.64

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