Philippine Racing Club (PHS:PRC) Change In Receivables: ₱29.8 Mil (TTM As of Mar. 2026)


PHS:PRC Philippine Racing Club Inc PHS:PRC
67 GF Score
Price ₱5.00
GF Value ₱5.30
Valuation Fairly Valued
! 2 Warning Signs
View Full Analysis

What is Philippine Racing Club Change In Receivables?

Philippine Racing Club PHS:PRC 67 Change In Receivables is ₱29.8 Mil as of Mar. 2026. GuruFocus rates PHS:PRC with a GF Score™ of 67/100 and a GF Value™ of ₱5.30 (Fairly Valued). The stock has 2 warning signs investors should review.

Philippine Racing Club's change in receivables for the quarter that ended in Mar. 2026 was ₱-29.0 Mil. It means Philippine Racing Club's Accounts Receivable increased by ₱29.0 Mil from Dec. 2025 to Mar. 2026 .

Philippine Racing Club's change in receivables for the fiscal year that ended in Dec. 2025 was ₱72.6 Mil. It means Philippine Racing Club's Accounts Receivable declined by ₱72.6 Mil from Dec. 2024 to Dec. 2025 .

Philippine Racing Club's Accounts Receivable for the quarter that ended in Mar. 2026 was ₱30.7 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. Philippine Racing Club's Days Sales Outstanding for the three months ended in Mar. 2026 was 43.56.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Philippine Racing Club's liquidation value for the three months ended in Mar. 2026 was ₱-304.6 Mil.


Philippine Racing Club  (PHS:PRC) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=30.707/64.325*91
=43.56

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

Philippine Racing Club'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)
=393.652-1919.158+0.75 * 30.707+0.5 * 2395.708
=-304.6

* 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.


Philippine Racing Club Change In Receivables Related Terms


Philippine Racing Club Change In Receivables Historical Data

* Premium members only.

The historical data trend for Philippine Racing Club'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.

Philippine Racing Club Change In Receivables Chart

Philippine Racing Club 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 194.54 432.90 -83.42 109.16 72.58

Philippine Racing Club 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 22.04 -16.61 96.84 -21.42 -28.97
PHS:PRC
67GF Score
Philippine Racing Club Inc PHS:PRC
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Philippine Racing Club 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 ₱29.8 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 ₱29.8 Mil mean?
Philippine Racing Club (PHS:PRC) has a Change In Receivables of ₱29.8 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Philippine Racing Club and its competitors.
Is Philippine Racing Club's Change In Receivables too high?
Philippine Racing Club's current Change In Receivables is ₱29.8 Mil. Overall, Philippine Racing Club has a GF Score™ of 67/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Philippine Racing Club's Change In Receivables compare to competitors?
Philippine Racing Club's Change In Receivables of ₱29.8 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 Philippine Racing Club and its competitors. Philippine Racing Club's current Change In Receivables is ₱29.8 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Philippine Racing Club stock overvalued right now?
Based on GuruFocus' analysis, Philippine Racing Club (PHS:PRC) is currently considered Fairly Valued. The stock's GF Value™ is ₱5.30, compared to a current price of ₱5.00 — trading 5.7% below its estimated fair value. The current Change In Receivables is ₱29.8 Mil. Philippine Racing Club's overall GF Score™ is 67/100 with 2 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 Philippine Racing Club (PHS:PRC), the current Change In Receivables is ₱29.8 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 Philippine Racing Club (PHS:PRC) Overvalued in 2026?

Based on GuruFocus' analysis, Philippine Racing Club stock appears to be undervalued. The current stock price of ₱5.00 is trading 5.7% below its estimated GF Value™ of ₱5.30. GuruFocus considers Philippine Racing Club to be Fairly Valued.

Key valuation signals for PHS:PRC:

  • Change In Receivables: ₱29.8 Mil
  • GF Value™: ₱5.30 vs. price of ₱5.00 (5.7% below fair value)
  • GF Score™: 67/100 with 2 warning signs

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


Philippine Racing Club Business Description

Address Saddle and Clubs Leisure Park, Barangay Sabang, Cavite, Naic, PHL, 4110
Philippine Racing Club Inc is involved in the business of operating and maintaining a racetrack covered by its franchise and managing betting stations. It is also engaged in acquiring and developing real properties including but not limited to leisure, recreational, and memorial parks, and owning, operating, managing, and/or selling real estate. The company's reportable segment involves Real Estate Operations, Leasing, and Sale of Food, beverages and Services. It derives key revenue from the real estate sales activity.
67GF Score

Get the complete analysis for PHS:PRC

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

₱5.00
Price
₱5.30
GF Value