Waterfront Philippines (PHS:WPI) Change In Receivables: ₱2,437 Mil (TTM As of Mar. 2026)


PHS:WPI Waterfront Philippines Inc PHS:WPI
53 GF Score
Price ₱0.49
GF Value ₱0.43
Valuation Modestly Overvalued
! 6 Warning Signs
View Full Analysis

What is Waterfront Philippines Change In Receivables?

Waterfront Philippines PHS:WPI -2.02% 53 Change In Receivables is ₱2,437 Mil as of Mar. 2026. GuruFocus rates PHS:WPI with a GF Score™ of 53/100 and a GF Value™ of ₱0.43 (Modestly Overvalued). The stock has 6 warning signs investors should review.

Waterfront Philippines's change in receivables for the quarter that ended in Mar. 2026 was ₱-106 Mil. It means Waterfront Philippines's Accounts Receivable increased by ₱106 Mil from Dec. 2025 to Mar. 2026 .

Waterfront Philippines's change in receivables for the fiscal year that ended in Dec. 2025 was ₱432 Mil. It means Waterfront Philippines's Accounts Receivable declined by ₱432 Mil from Dec. 2024 to Dec. 2025 .

Waterfront Philippines's Accounts Receivable for the quarter that ended in Mar. 2026 was ₱158 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. Waterfront Philippines's Days Sales Outstanding for the three months ended in Mar. 2026 was 29.67.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Waterfront Philippines's liquidation value for the three months ended in Mar. 2026 was ₱-6,664 Mil.

Waterfront Philippines  (PHS:WPI) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=158.195/486.487*91
=29.67

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

Waterfront Philippines'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)
=433.661-7232.815+0.75 * 158.195+0.5 * 33.443
=-6,664

* 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.

Waterfront Philippines Change In Receivables Related Terms

Waterfront Philippines Change In Receivables Historical Data

* Premium members only.

The historical data trend for Waterfront Philippines'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.

Waterfront Philippines Change In Receivables Chart

Waterfront Philippines 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 -196.13 -183.35 29.81 -680.14 431.70

Waterfront Philippines 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 -2,111.06 -0.96 154.64 2,389.08 -105.54
PHS:WPI
53GF Score
Waterfront Philippines Inc PHS:WPI
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Waterfront Philippines 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 ₱2,437 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 ₱2,437 Mil mean?
Waterfront Philippines (PHS:WPI) has a Change In Receivables of ₱2,437 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Waterfront Philippines and its competitors.
Is Waterfront Philippines' Change In Receivables too high?
Waterfront Philippines' current Change In Receivables is ₱2,437 Mil. Overall, Waterfront Philippines has a GF Score™ of 53/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Waterfront Philippines' Change In Receivables compare to LVS and MGM?
Waterfront Philippines' Change In Receivables of ₱2,437 Mil can be compared against companies in the Travel & Leisure 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 Travel & Leisure company?
A good Change In Receivables depends on the Travel & Leisure 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 Waterfront Philippines and its competitors. Waterfront Philippines's current Change In Receivables is ₱2,437 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Waterfront Philippines stock overvalued right now?
Based on GuruFocus' analysis, Waterfront Philippines (PHS:WPI) is currently considered Modestly Overvalued. The stock's GF Value™ is ₱0.43, compared to a current price of ₱0.49 — trading 12.8% above its estimated fair value. The current Change In Receivables is ₱2,437 Mil. Waterfront Philippines' overall GF Score™ is 53/100 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 Waterfront Philippines (PHS:WPI), the current Change In Receivables is ₱2,437 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 Waterfront Philippines (PHS:WPI) Overvalued in 2026?

Based on GuruFocus' analysis, Waterfront Philippines stock appears to be overvalued. The current stock price of ₱0.49 is trading 12.8% above its estimated GF Value™ of ₱0.43. GuruFocus considers Waterfront Philippines to be Modestly Overvalued.

Key valuation signals for PHS:WPI:

  • Change In Receivables: ₱2,437 Mil
  • GF Value™: ₱0.43 vs. price of ₱0.49 (12.8% above fair value)
  • GF Score™: 53/100 with 6 warning signs

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

Waterfront Philippines Business Description

Address No.1 Waterfront Drive, Off Salinas Drive Lahug, Cebu, CEB, PHL, 6000
Waterfront Philippines Inc is an investment holding company for hotel, leisure, and tourism businesses. The company holds equity interests in hotels and resorts, a fitness gym, and entities engaged in the international marketing and promotion of casinos. The group's operating businesses are organized and managed separately according to hotel property location, with each segment representing a strategic business unit. Its segments are WCCCHI, WMCHI, DIHCI, Parent Company and Others, and APHC and Subsidiaries. The majority is from the WCCCHI segment.
53GF Score

Get the complete analysis for PHS:WPI

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

₱0.49
Price
₱0.43
GF Value