Pal Holdings (PHS:PAL) Change In Receivables: ₱-4,401 Mil (TTM As of Mar. 2026)


PHS:PAL Pal Holdings Inc PHS:PAL
57 GF Score
Price ₱2.55
GF Value ₱2.73
Valuation Fairly Valued
! 4 Warning Signs
View Full Analysis

What is Pal Holdings Change In Receivables?

Pal Holdings PHS:PAL -1.92% 57 Change In Receivables is ₱-4,401 Mil as of Mar. 2026. GuruFocus rates PHS:PAL with a GF Score™ of 57/100 and a GF Value™ of ₱2.73 (Fairly Valued). The stock has 4 warning signs investors should review.

Pal Holdings's change in receivables for the quarter that ended in Mar. 2026 was ₱-4,845 Mil. It means Pal Holdings's Accounts Receivable increased by ₱4,845 Mil from Dec. 2025 to Mar. 2026 .

Pal Holdings's change in receivables for the fiscal year that ended in Dec. 2025 was ₱1,136 Mil. It means Pal Holdings's Accounts Receivable declined by ₱1,136 Mil from Dec. 2024 to Dec. 2025 .

Pal Holdings's Accounts Receivable for the quarter that ended in Mar. 2026 was ₱0 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. Pal Holdings's Days Sales Outstanding for the three months ended in Mar. 2026 was 0.00.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Pal Holdings's liquidation value for the three months ended in Mar. 2026 was ₱-166,641 Mil.

Pal Holdings  (PHS:PAL) 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.

Pal 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
=0/52428.875*91
=0.00

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

Pal 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)
=37906.275-208201.296+0.75 * 0+0.5 * 7307.89
=-166,641

* 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.

Pal Holdings Change In Receivables Related Terms

Pal Holdings Change In Receivables Historical Data

* Premium members only.

The historical data trend for Pal Holdings'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.

Pal Holdings Change In Receivables Chart

Pal Holdings 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 -7,974.25 -3,622.33 5,070.80 5,596.17 1,136.32

Pal 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 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 692.01 1,130.57 2,744.01 -3,430.27 -4,845.08
PHS:PAL
57GF Score
Pal Holdings Inc PHS:PAL
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Pal 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 ₱-4,401 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 ₱-4,401 Mil mean?
Pal Holdings (PHS:PAL) has a Change In Receivables of ₱-4,401 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Pal Holdings and its competitors.
Is Pal Holdings' Change In Receivables too high?
Pal Holdings' current Change In Receivables is ₱-4,401 Mil. Overall, Pal Holdings has a GF Score™ of 57/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Pal Holdings' Change In Receivables compare to DAL and UAL?
Pal Holdings' Change In Receivables of ₱-4,401 Mil can be compared against companies in the Transportation 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 Transportation company?
A good Change In Receivables depends on the Transportation 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 Pal Holdings and its competitors. Pal Holdings's current Change In Receivables is ₱-4,401 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pal Holdings stock overvalued right now?
Based on GuruFocus' analysis, Pal Holdings (PHS:PAL) is currently considered Fairly Valued. The stock's GF Value™ is ₱2.73, compared to a current price of ₱2.55 — trading 6.6% below its estimated fair value. The current Change In Receivables is ₱-4,401 Mil. Pal Holdings' overall GF Score™ is 57/100 with 4 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 Pal Holdings (PHS:PAL), the current Change In Receivables is ₱-4,401 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 Pal Holdings (PHS:PAL) Overvalued in 2026?

Based on GuruFocus' analysis, Pal Holdings stock appears to be undervalued. The current stock price of ₱2.55 is trading 6.6% below its estimated GF Value™ of ₱2.73. GuruFocus considers Pal Holdings to be Fairly Valued.

Key valuation signals for PHS:PAL:

  • Change In Receivables: ₱-4,401 Mil
  • GF Value™: ₱2.73 vs. price of ₱2.55 (6.6% below fair value)
  • GF Score™: 57/100 with 4 warning signs

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

Pal Holdings Business Description

Address Andrews Avenue, Philippine Airlines, PAL Gate 5, Lucio K. Tan Junior Center, Pasay City, PHL, 1300
Pal Holdings Inc through its subsidiaries, is engaged in air transport of passengers and cargo within the Philippines and between the Philippines and several international destinations. Its revenues are mainly derived from rendering transportation services, and all sales are made to external customers.
57GF Score

Get the complete analysis for PHS:PAL

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

₱2.55
Price
₱2.73
GF Value