Vivant (PHS:VVT) Change In Receivables: ₱-828 Mil (TTM As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

PHS:VVT Vivant Corp PHS:VVT
95 GF Score
Price ₱20.20
GF Value ₱27.83
Valuation Modestly Undervalued
! 6 Warning Signs
View Full Analysis

What is Vivant Change In Receivables?

Vivant PHS:VVT 95 Change In Receivables is ₱-828 Mil as of Mar. 2026. GuruFocus rates PHS:VVT with a GF Score™ of 95/100 and a GF Value™ of ₱27.83 (Modestly Undervalued). The stock has 6 warning signs investors should review.

Vivant's change in receivables for the quarter that ended in Mar. 2026 was ₱-43 Mil. It means Vivant's Accounts Receivable increased by ₱43 Mil from Dec. 2025 to Mar. 2026 .

Vivant's change in receivables for the fiscal year that ended in Dec. 2025 was ₱-365 Mil. It means Vivant's Accounts Receivable increased by ₱365 Mil from Dec. 2024 to Dec. 2025 .

Vivant's Accounts Receivable for the quarter that ended in Mar. 2026 was ₱1,982 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. Vivant's Days Sales Outstanding for the three months ended in Mar. 2026 was 85.69.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Vivant's liquidation value for the three months ended in Mar. 2026 was ₱-4,242 Mil.


Vivant  (PHS:VVT) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1982.236/2110.811*91
=85.69

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

Vivant'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)
=5690.264-11819.61+0.75 * 1982.236+0.5 * 800.385
=-4,242

* 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.


Vivant Change In Receivables Related Terms


Vivant Change In Receivables Historical Data

* Premium members only.

The historical data trend for Vivant'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.

Vivant Change In Receivables Chart

Vivant 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 -235.84 -510.76 477.97 -217.42 -365.21

Vivant 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 419.89 -214.89 -328.45 -241.76 -42.67
PHS:VVT
95GF Score
Vivant Corp PHS:VVT
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Vivant 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 ₱-828 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 ₱-828 Mil mean?
Vivant (PHS:VVT) has a Change In Receivables of ₱-828 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Vivant and its competitors.
Is Vivant's Change In Receivables too high?
Vivant's current Change In Receivables is ₱-828 Mil. Overall, Vivant has a GF Score™ of 95/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Vivant's Change In Receivables compare to NEE and SO?
Vivant's Change In Receivables of ₱-828 Mil can be compared against companies in the Utilities - Regulated 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 Utilities - Regulated company?
A good Change In Receivables depends on the Utilities - Regulated 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 Vivant and its competitors. Vivant's current Change In Receivables is ₱-828 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Vivant stock overvalued right now?
Based on GuruFocus' analysis, Vivant (PHS:VVT) is currently considered Modestly Undervalued. The stock's GF Value™ is ₱27.83, compared to a current price of ₱20.20 — trading 27.4% below its estimated fair value. The current Change In Receivables is ₱-828 Mil. Vivant's overall GF Score™ is 95/100 with 6 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 Vivant (PHS:VVT), the current Change In Receivables is ₱-828 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 Vivant (PHS:VVT) Overvalued in 2026?

Based on GuruFocus' analysis, Vivant stock appears to be undervalued. The current stock price of ₱20.20 is trading 27.4% below its estimated GF Value™ of ₱27.83. GuruFocus considers Vivant to be Modestly Undervalued.

Key valuation signals for PHS:VVT:

  • Change In Receivables: ₱-828 Mil
  • GF Value™: ₱27.83 vs. price of ₱20.20 (27.4% below fair value)
  • GF Score™: 95/100 with 6 warning signs

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


Vivant Business Description

Address A.S. Fortuna Street, 9th Floor, Oakridge IT Center 3, Oakridge Business Park, Barangay Banilad, Cebu, Mandaue, CEB, PHL, 6014
Vivant Corp, through its subsidiaries, is engaged in the electric power generation (renewable and non-renewable energy), electric power distribution, retail electricity business and water infrastructure. The company operates through three segments: (1) power generation, (2) infrastructure and water treatment and desalination, and (3) investing in shares of stock. The majority of its revenue comes from the power generation segment. Geographically, it operates predominantly in the Philippines.
95GF Score

Get the complete analysis for PHS:VVT

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

₱20.20
Price
₱27.83
GF Value