Philippine Seven (PHS:SEVN) Change In Receivables: ₱-1,174 Mil (TTM As of Mar. 2026)

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PHS:SEVN Philippine Seven Corp PHS:SEVN
87 GF Score
Price ₱33.30
GF Value ₱54.11
Valuation Significantly Undervalued
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What is Philippine Seven Change In Receivables?

Philippine Seven PHS:SEVN -1.77% 87 Change In Receivables is ₱-1,174 Mil as of Mar. 2026. GuruFocus rates PHS:SEVN with a GF Score™ of 87/100 and a GF Value™ of ₱54.11 (Significantly Undervalued).

Philippine Seven's change in receivables for the quarter that ended in Mar. 2026 was ₱277 Mil. It means Philippine Seven's Accounts Receivable declined by ₱277 Mil from Dec. 2025 to Mar. 2026 .

Philippine Seven's change in receivables for the fiscal year that ended in Dec. 2025 was ₱-43 Mil. It means Philippine Seven's Accounts Receivable increased by ₱43 Mil from Dec. 2024 to Dec. 2025 .

Philippine Seven's Accounts Receivable for the quarter that ended in Mar. 2026 was ₱2,960 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 Seven's Days Sales Outstanding for the three months ended in Mar. 2026 was 10.85.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Philippine Seven's liquidation value for the three months ended in Mar. 2026 was ₱-19,555 Mil.


Philippine Seven  (PHS:SEVN) 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 Seven's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=2960.274/24897.386*91
=10.85

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

Philippine Seven'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)
=6154.755-32671.951+0.75 * 2960.274+0.5 * 9484.531
=-19,555

* 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 Seven Change In Receivables Related Terms


Philippine Seven Change In Receivables Historical Data

* Premium members only.

The historical data trend for Philippine Seven'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 Seven Change In Receivables Chart

Philippine Seven 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 1,486.80 -57.66 -204.98 -402.94 -43.31

Philippine Seven 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 1,407.70 -504.40 -380.51 -566.10 277.29
PHS:SEVN
87GF Score
Philippine Seven Corp PHS:SEVN
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Philippine Seven 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 ₱-1,174 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 ₱-1,174 Mil mean?
Philippine Seven (PHS:SEVN) has a Change In Receivables of ₱-1,174 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Philippine Seven and its competitors.
Is Philippine Seven's Change In Receivables too high?
Philippine Seven's current Change In Receivables is ₱-1,174 Mil. Overall, Philippine Seven has a GF Score™ of 87/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Philippine Seven's Change In Receivables compare to KR?
Philippine Seven's Change In Receivables of ₱-1,174 Mil can be compared against companies in the Retail - Defensive 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 Retail - Defensive company?
A good Change In Receivables depends on the Retail - Defensive 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 Seven and its competitors. Philippine Seven's current Change In Receivables is ₱-1,174 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Philippine Seven stock overvalued right now?
Based on GuruFocus' analysis, Philippine Seven (PHS:SEVN) is currently considered Significantly Undervalued. The stock's GF Value™ is ₱54.11, compared to a current price of ₱33.30 — trading 38.5% below its estimated fair value. The current Change In Receivables is ₱-1,174 Mil. Philippine Seven's overall GF Score™ is 87/100. 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 Seven (PHS:SEVN), the current Change In Receivables is ₱-1,174 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 Seven (PHS:SEVN) Overvalued in 2026?

Based on GuruFocus' analysis, Philippine Seven stock appears to be undervalued. The current stock price of ₱33.30 is trading 38.5% below its estimated GF Value™ of ₱54.11. GuruFocus considers Philippine Seven to be Significantly Undervalued.

Key valuation signals for PHS:SEVN:

  • Change In Receivables: ₱-1,174 Mil
  • GF Value™: ₱54.11 vs. price of ₱33.30 (38.5% below fair value)
  • GF Score™: 87/100

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


Philippine Seven Business Description

Address Ortigas Avenue, 7th, 11th & 12th Floors Floor, The Columbia Tower, Mandaluyong, PHL, 1550
Philippine Seven Corp and its subsidiaries are engaged in retailing, merchandising, buying, selling, marketing, importing, exporting, franchising, acquiring, holding, distributing, warehousing, trading, exchanging, and handling payments for grocery items, dry goods, food products, beverages, and other consumer goods, along with operating warehouses, storage, delivery vehicles, and related facilities. The group is also involved in the management, development, sale, exchange, and holding of real estate, including buildings, houses, apartments, and other structures. Its revenues are derived from merchandise sales, franchise revenue, service income, rental income, and interest income. The company operates through a single segment, the store operations segment.
87GF Score

Get the complete analysis for PHS:SEVN

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

₱33.30
Price
₱54.11
GF Value