SSI Group (PHS:SSI) Change In Receivables: ₱-237 Mil (TTM As of Mar. 2026)


PHS:SSI SSI Group Inc PHS:SSI
90 GF Score
Price ₱2.20
GF Value ₱3.49
Valuation Significantly Undervalued
! 3 Warning Signs
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What is SSI Group Change In Receivables?

SSI Group PHS:SSI 90 Change In Receivables is ₱-237 Mil as of Mar. 2026. GuruFocus rates PHS:SSI with a GF Score™ of 90/100 and a GF Value™ of ₱3.49 (Significantly Undervalued). The stock has 3 warning signs investors should review.

SSI Group's change in receivables for the quarter that ended in Mar. 2026 was ₱10 Mil. It means SSI Group's Accounts Receivable declined by ₱10 Mil from Dec. 2025 to Mar. 2026 .

SSI Group's change in receivables for the fiscal year that ended in Dec. 2025 was ₱127 Mil. It means SSI Group's Accounts Receivable declined by ₱127 Mil from Dec. 2024 to Dec. 2025 .

SSI Group's Accounts Receivable for the quarter that ended in Mar. 2026 was ₱270 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. SSI Group's Days Sales Outstanding for the three months ended in Mar. 2026 was 3.22.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. SSI Group's liquidation value for the three months ended in Mar. 2026 was ₱-733 Mil.

SSI Group  (PHS:SSI) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=270.333/7662.269*91
=3.22

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

SSI Group'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)
=3590.14-10856.508+0.75 * 270.333+0.5 * 12660.406
=-733

* 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.

SSI Group Change In Receivables Related Terms

SSI Group Change In Receivables Historical Data

* Premium members only.

The historical data trend for SSI Group'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.

SSI Group Change In Receivables Chart

SSI Group 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 -69.01 112.94 42.20 -364.11 126.63

SSI Group 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 373.45 -445.34 -573.41 771.93 10.02
PHS:SSI
90GF Score
SSI Group Inc PHS:SSI
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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SSI Group 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 ₱-237 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 ₱-237 Mil mean?
SSI Group (PHS:SSI) has a Change In Receivables of ₱-237 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for SSI Group and its competitors.
Is SSI Group's Change In Receivables too high?
SSI Group's current Change In Receivables is ₱-237 Mil. Overall, SSI Group has a GF Score™ of 90/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does SSI Group's Change In Receivables compare to TJX and ROST?
SSI Group's Change In Receivables of ₱-237 Mil can be compared against companies in the Retail - Cyclical 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 - Cyclical company?
A good Change In Receivables depends on the Retail - Cyclical 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 SSI Group and its competitors. SSI Group's current Change In Receivables is ₱-237 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SSI Group stock overvalued right now?
Based on GuruFocus' analysis, SSI Group (PHS:SSI) is currently considered Significantly Undervalued. The stock's GF Value™ is ₱3.49, compared to a current price of ₱2.20 — trading 37% below its estimated fair value. The current Change In Receivables is ₱-237 Mil. SSI Group's overall GF Score™ is 90/100 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 SSI Group (PHS:SSI), the current Change In Receivables is ₱-237 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 SSI Group (PHS:SSI) Overvalued in 2026?

Based on GuruFocus' analysis, SSI Group stock appears to be undervalued. The current stock price of ₱2.20 is trading 37% below its estimated GF Value™ of ₱3.49. GuruFocus considers SSI Group to be Significantly Undervalued.

Key valuation signals for PHS:SSI:

  • Change In Receivables: ₱-237 Mil
  • GF Value™: ₱3.49 vs. price of ₱2.20 (37% below fair value)
  • GF Score™: 90/100 with 3 warning signs

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

SSI Group Business Description

Address 403 Senator Gil Puyat Avenue, 6th Floor, Midland Buendia Building, Makati City, PHL, 1200
SSI Group Inc together with its subsidiaries, operates specialty retail stores in the Philippines. The company operates a retail network consists of 628 stores located within approximately 110 malls across the Philippines, including Metro Manila, Luzon, Visayas, and Mindanao. The company provides a broad range of categories and brands, from luxury and bridge apparel to casual wear and fast fashion, as well as footwear, accessories, luggage, food, home and decor, and beauty and personal care.
90GF Score

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

₱2.20
Price
₱3.49
GF Value