City & Land Developers (PHS:LAND) Change In Receivables: ₱-269.4 Mil (TTM As of Mar. 2026)


PHS:LAND City & Land Developers Inc PHS:LAND
54 GF Score
Price ₱0.49
GF Value ₱1.46
! 5 Warning Signs
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What is City & Land Developers Change In Receivables?

City & Land Developers PHS:LAND 54 Change In Receivables is ₱-269.4 Mil as of Mar. 2026. GuruFocus rates PHS:LAND with a GF Score™ of 54/100 and a GF Value™ of ₱1.46. The stock has 5 warning signs investors should review.

City & Land Developers's change in receivables for the quarter that ended in Mar. 2026 was ₱-45.1 Mil. It means City & Land Developers's Accounts Receivable increased by ₱45.1 Mil from Dec. 2025 to Mar. 2026 .

City & Land Developers's change in receivables for the fiscal year that ended in Dec. 2025 was ₱-326.5 Mil. It means City & Land Developers's Accounts Receivable increased by ₱326.5 Mil from Dec. 2024 to Dec. 2025 .

City & Land Developers's Accounts Receivable for the quarter that ended in Mar. 2026 was ₱0.2 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. City & Land Developers's Days Sales Outstanding for the three months ended in Mar. 2026 was 0.08.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. City & Land Developers's liquidation value for the three months ended in Mar. 2026 was ₱28.9 Mil.

City & Land Developers  (PHS:LAND) 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.

City & Land Developers's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0.245/284.485*91
=0.08

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

City & Land Developers'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)
=120.782-1262.704+0.75 * 0.245+0.5 * 2341.343
=28.9

* 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.

City & Land Developers Change In Receivables Related Terms

City & Land Developers Change In Receivables Historical Data

* Premium members only.

The historical data trend for City & Land Developers'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.

City & Land Developers Change In Receivables Chart

City & Land Developers 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 -92.33 -284.99 230.89 50.03 -326.45

City & Land Developers 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 -102.13 -90.85 -84.21 -49.27 -45.06
PHS:LAND
54GF Score
City & Land Developers Inc PHS:LAND
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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City & Land Developers 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 ₱-269.4 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 ₱-269.4 Mil mean?
City & Land Developers (PHS:LAND) has a Change In Receivables of ₱-269.4 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for City & Land Developers and its competitors.
Is City & Land Developers' Change In Receivables too high?
City & Land Developers' current Change In Receivables is ₱-269.4 Mil. Overall, City & Land Developers has a GF Score™ of 54/100, reflecting its overall financial health beyond just this single metric.
How does City & Land Developers' Change In Receivables compare to competitors?
City & Land Developers' Change In Receivables of ₱-269.4 Mil can be compared against companies in the Real Estate 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 Real Estate company?
A good Change In Receivables depends on the Real Estate 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 City & Land Developers and its competitors. City & Land Developers's current Change In Receivables is ₱-269.4 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is City & Land Developers stock overvalued right now?
City & Land Developers (PHS:LAND) has a current Change In Receivables of ₱-269.4 Mil. The stock's GF Value™ is ₱1.46, compared to a current price of ₱0.49 — trading 66.8% below its estimated fair value. The current Change In Receivables is ₱-269.4 Mil. City & Land Developers' overall GF Score™ is 54/100 with 5 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 City & Land Developers (PHS:LAND), the current Change In Receivables is ₱-269.4 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 City & Land Developers (PHS:LAND) Overvalued in 2026?

Based on GuruFocus' analysis, City & Land Developers stock appears to be undervalued. The current stock price of ₱0.49 is trading 66.8% below its estimated GF Value™ of ₱1.46.

Key valuation signals for PHS:LAND:

  • Change In Receivables: ₱-269.4 Mil
  • GF Value™: ₱1.46 vs. price of ₱0.49 (66.8% below fair value)
  • GF Score™: 54/100 with 5 warning signs

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

City & Land Developers Business Description

Address 156 H.V. Dela Costa Street, 3rd Floor, City land Condominium 10 Tower 1, Makati, PHL, 1226
City & Land Developers Inc is engaged in acquiring and developing suitable land sites for residential, office, commercial, institutional, and industrial uses. It also focuses on establishing an effective institutional medium. The completed projects of the company are North Residences, Grand Emerald Tower, Manila Residences Bocobo, and many more. Its reportable segments are the Sale of Real Estate Properties and the Lease of Real Estate Properties. Generating, a majority of its revenue from the sale of real estate properties.
54GF Score

Get the complete analysis for PHS:LAND

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

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Price
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