Petron (PHS:PCOR) Change In Receivables: ₱0 Mil (TTM As of Mar. 2026)


PHS:PCOR Petron Corp PHS:PCOR
88 GF Score
Price ₱2.32
GF Value ₱3.05
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Petron Change In Receivables?

Petron PHS:PCOR +1.75% 88 Change In Receivables is ₱0 Mil as of Mar. 2026. GuruFocus rates PHS:PCOR with a GF Score™ of 88/100 and a GF Value™ of ₱3.05 (Modestly Undervalued). The stock has 3 warning signs investors should review.

Petron's change in receivables for the quarter that ended in Mar. 2026 was ₱0 Mil. It means Petron's Accounts Receivable stayed the same from Dec. 2025 to Mar. 2026 .

Petron's change in receivables for the fiscal year that ended in Dec. 2025 was ₱1,481 Mil. It means Petron's Accounts Receivable declined by ₱1,481 Mil from Dec. 2024 to Dec. 2025 .

Petron's Accounts Receivable for the quarter that ended in Mar. 2026 was ₱72,034 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. Petron's Days Sales Outstanding for the three months ended in Mar. 2026 was 26.72.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Petron's liquidation value for the three months ended in Mar. 2026 was ₱-275,179 Mil.

Petron  (PHS:PCOR) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=72034/246019*91
=26.72

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

Petron'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)
=57065-467155+0.75 * 72034+0.5 * 161771
=-275,179

* 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.

Petron Change In Receivables Related Terms

Petron Change In Receivables Historical Data

* Premium members only.

The historical data trend for Petron'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.

Petron Change In Receivables Chart

Petron 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 -24,308.00 -25,889.00 -5,082.00 5,106.00 1,481.00

Petron 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 0.00 0.00 0.00 0.00 0.00
PHS:PCOR
88GF Score
Petron Corp PHS:PCOR
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Petron 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 ₱0 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 ₱0 Mil mean?
Petron (PHS:PCOR) has a Change In Receivables of ₱0 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Petron and its competitors.
Is Petron's Change In Receivables too high?
Petron's current Change In Receivables is ₱0 Mil. Overall, Petron has a GF Score™ of 88/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Petron's Change In Receivables compare to VLO and MPC?
Petron's Change In Receivables of ₱0 Mil can be compared against companies in the Oil & Gas 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 an Oil & Gas company?
A good Change In Receivables depends on the Oil & Gas 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 Petron and its competitors. Petron's current Change In Receivables is ₱0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Petron stock overvalued right now?
Based on GuruFocus' analysis, Petron (PHS:PCOR) is currently considered Modestly Undervalued. The stock's GF Value™ is ₱3.05, compared to a current price of ₱2.32 — trading 23.9% below its estimated fair value. The current Change In Receivables is ₱0 Mil. Petron's overall GF Score™ is 88/100 with 3 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 Petron (PHS:PCOR), the current Change In Receivables is ₱0 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 Petron (PHS:PCOR) Overvalued in 2026?

Based on GuruFocus' analysis, Petron stock appears to be undervalued. The current stock price of ₱2.32 is trading 23.9% below its estimated GF Value™ of ₱3.05. GuruFocus considers Petron to be Modestly Undervalued.

Key valuation signals for PHS:PCOR:

  • Change In Receivables: ₱0 Mil
  • GF Value™: ₱3.05 vs. price of ₱2.32 (23.9% below fair value)
  • GF Score™: 88/100 with 3 warning signs

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

Petron Business Description

Industry EnergyOil & Gas
Other Exchanges PRF3B.PFD:Philippines
Address 40 San Miguel Avenue, SMC Head Office Complex, Mandaluyong City, PHL, 1550
Petron Corporation is the only oil refining and the marketing company in the Philippines. Its refinery processes crude oil into a full range of world-class petroleum products including diesel, gasoline, jet fuel, liquefied petroleum gas (LPG), kerosene, and petrochemicals. The company's sources are Sales of petroleum and other related products which include gasoline, diesel and kerosene offered to motorists; Sales of fuel, LPG, and lubricants to industrial customers including manufacturing, transportation, aviation, and construction; Sales of LPG and lubricants; Lease of real properties and equipment at the service stations; Export sales of various petroleum and non-fuel products to other countries. It has presence in Local and International also but majority of revenue comes from Local.
88GF Score

Get the complete analysis for PHS:PCOR

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

₱2.32
Price
₱3.05
GF Value