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.
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.
Shang Properties's Current Accrued Expense for the quarter that ended in Jun. 2026 was ₱2,219 Mil.
Shang Properties's quarterly Current Accrued Expense
increased
from Dec. 2025 (₱1,731 Mil) to Mar. 2026 (₱1,918 Mil) and
increased
from Mar. 2026 (₱1,918 Mil) to Jun. 2026 (₱2,219 Mil).
Shang Properties's annual Current Accrued Expense
declined
from Dec. 2023 (₱1,505 Mil) to Dec. 2024 (₱1,501 Mil) but then
increased
from Dec. 2024 (₱1,501 Mil) to Dec. 2025 (₱1,731 Mil).
Shang Properties Current Accrued Expense Related Terms
Shang Properties Current Accrued Expense Historical Data
* Premium members only.
The historical data trend for Shang Properties's Current Accrued Expense 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.
Shang Properties Current Accrued Expense Calculation
Current Accrued Expense is the expense incurred during the accounting period, but not required to be paid until a later date. It includes compensation, interest, pensions and all other miscellaneous accruals reported by the company.
What does a Current Accrued Expense of ₱2,219 Mil mean?
Shang Properties (PHS:SHNG) has a Current Accrued Expense of ₱2,219 Mil as of Jun. 2026. Current Accrued Expense records the total amount of accrued expenses. View historical data on Shang Properties and its competitors.
Is Shang Properties' Current Accrued Expense too high?
Shang Properties' current Current Accrued Expense is ₱2,219 Mil. Overall, Shang Properties has a GF Score™ of 82/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Shang Properties' Current Accrued Expense compare to competitors?
Shang Properties' Current Accrued Expense of ₱2,219 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 Current Accrued Expense for a Real Estate company?
A good Current Accrued Expense depends on the Real Estate industry context. However, Current Accrued Expense 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 Current Accrued Expense mean?
A high Current Accrued Expense can signal that a stock is expensive relative to its fundamentals. Current Accrued Expense records the total amount of accrued expenses. View historical data on Shang Properties and its competitors. Shang Properties's current Current Accrued Expense is ₱2,219 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shang Properties stock overvalued right now?
Based on GuruFocus' analysis, Shang Properties (PHS:SHNG) is currently considered Possible Value Trap. The stock's GF Value™ is ₱4.51, compared to a current price of ₱2.97 — trading 34.1% below its estimated fair value. The current Current Accrued Expense is ₱2,219 Mil. Shang Properties' overall GF Score™ is 82/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Current Accrued Expense calculated?
Current Accrued Expense is calculated from a company's financial statements. For Shang Properties (PHS:SHNG), the current Current Accrued Expense is ₱2,219 Mil as of Jun. 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 Shang Properties (PHS:SHNG) Overvalued in 2026?
Based on GuruFocus' analysis, Shang Properties stock appears to be undervalued.
The current stock price of ₱2.97 is trading 34.1% below its estimated GF Value™ of ₱4.51.
GuruFocus considers Shang Properties to be Possible Value Trap.
Key valuation signals for PHS:SHNG:
Current Accrued Expense: ₱2,219 Mil
GF Value™: ₱4.51 vs. price of ₱2.97 (34.1% below fair value)
No single metric tells the full story. See the PHS:SHNG stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Shang Properties Inc. is a Philippine real estate developer and investor controlled by the Kuok Group. The company develops and sells high-rise residential condominiums, primarily under the Shangri-La brand, in Metro Manila's Makati and Ortigas business districts, with projects such as The Rise, One Shangri-La Place, and Shang Residences. It also owns and operates the Shangri-La Plaza mall and the Edsa Shangri-La Manila hotel, and holds office and retail space for lease. Revenue comes from three segments: property development, which generates the majority of sales through condominium unit sales and accounts for most earnings; hotel operations, including room, food and beverage, and banquet income; and leasing of retail and office space. Customers are mainly domestic and overseas Filipino buyers of luxury residential units, retail tenants, hotel guests, and corporate lessees.
82GF Score
Get the complete analysis for PHS:SHNG
Current Accrued Expense is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
PHS:SHNG has been successfully added to your 
