Cebu Air (PHS:CEB) Receivables Turnover: 12.18 (As of Mar. 2026)


PHS:CEB Cebu Air Inc PHS:CEB
81 GF Score
Price ₱29.40
GF Value ₱48.94
Valuation Possible Value Trap
! 7 Warning Signs
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What is Cebu Air Receivables Turnover?

Cebu Air PHS:CEB -1.34% 81 Receivables Turnover is 12.18 as of Mar. 2026. GuruFocus rates PHS:CEB with a GF Score™ of 81/100 and a GF Value™ of ₱48.94 (Possible Value Trap). The stock has 7 warning signs investors should review. Among 994 Transportation companies, Cebu Air ranks better than 95.88% on this metric.

The Receivables Turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by average Accounts Receivable. An efficient company has a higher accounts receivable turnover ratio while an inefficient company has a lower ratio. Cebu Air's Revenue for the three months ended in Mar. 2026 was ₱33,323 Mil. Cebu Air's average Accounts Receivable for the three months ended in Mar. 2026 was ₱2,735 Mil. Hence, Cebu Air's Receivables Turnover for the three months ended in Mar. 2026 was 12.18.


Cebu Air  (PHS:CEB) Receivables Turnover Explanation

An efficient company has a higher accounts receivable turnover ratio while an inefficient company has a lower ratio. This metric is commonly used to compare companies within the same industry to check whether they are on par with their competitors.


Cebu Air Receivables Turnover Related Terms


Cebu Air Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Cebu Air's Receivables Turnover 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.

Cebu Air Receivables Turnover Chart

Cebu Air Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Receivables Turnover
Get a 7-Day Free Trial Premium Member Only Premium Member Only 12.38 42.27 59.78 57.51 47.43

Cebu Air Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Receivables Turnover 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 14.63 15.85 10.54 12.27 12.18

PHS:CEB vs DAL, UAL, LUV: Receivables Turnover Comparison

For the Airlines subindustry, Cebu Air's Receivables Turnover, along with its competitors' market caps and Receivables Turnover data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Cebu Air Receivables Turnover vs Transportation Industry

For the Transportation industry and Industrials sector, Cebu Air's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where Cebu Air's Receivables Turnover falls into.


PHS:CEB
81GF Score
Cebu Air Inc PHS:CEB
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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Cebu Air Receivables Turnover Calculation

Receivables Turnover measures the number of times a company collects its average accounts receivable balance.

Cebu Air's Receivables Turnover for the fiscal year that ended in Dec. 2025 is calculated as

Receivables Turnover (A: Dec. 2025 )
=Revenue / Average Accounts Receivable
=Revenue (A: Dec. 2025 ) / ((Accounts Receivable (A: Dec. 2024 ) + Accounts Receivable (A: Dec. 2025 )) / count )
=119927.51 / ((2201.328 + 2855.559) / 2 )
=119927.51 / 2528.4435
=47.43

Cebu Air's Receivables Turnover for the quarter that ended in Mar. 2026 is calculated as

Receivables Turnover (Q: Mar. 2026 )
=Revenue / Average Accounts Receivable
=Revenue (Q: Mar. 2026 ) / ((Accounts Receivable (Q: Dec. 2025 ) + Accounts Receivable (Q: Mar. 2026 )) / count )
=33323.354 / ((2855.559 + 2614.812) / 2 )
=33323.354 / 2735.1855
=12.18

* 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 Receivables Turnover →
What does a Receivables Turnover of 12.18 mean?
Cebu Air (PHS:CEB) has a Receivables Turnover of 12.18 as of Mar. 2026. The accounts receivables turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by Average Accounts Receivable. View historical data on Cebu Air and its competitors. According to the industry distribution chart, Cebu Air ranks #41 out of 994 companies in the Transportation industry, placing it in the top 4.1%.
Is Cebu Air's Receivables Turnover too high?
Cebu Air's current Receivables Turnover is 12.18. The Transportation industry median Receivables Turnover is 7.64. Cebu Air's value of 12.18 is 59.4% above this industry median. Based on the distribution chart, Cebu Air ranks #41 out of 994 companies in the Transportation industry, which is in the top quartile — a strong position relative to peers. Overall, Cebu Air has a GF Score™ of 81/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Cebu Air's Receivables Turnover compare to DAL and UAL?
According to the Transportation industry distribution chart, Cebu Air ranks #41 out of 994 companies for Receivables Turnover. This places Cebu Air in the top 4% of its industry — outperforming the majority of peers. The industry median Receivables Turnover is 7.64. Cebu Air's value of 12.18 is 59.4% above this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Receivables Turnover for a Transportation company?
The median Receivables Turnover among Transportation companies is 7.64, based on 994 companies in the industry. Companies in the top quartile (top 25%) have a Receivables Turnover significantly above this median, while those in the bottom quartile fall well below. However, Receivables Turnover should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Cebu Air's current Receivables Turnover of 12.18 is 59.4% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Receivables Turnover mean?
A high Receivables Turnover can signal that a stock is expensive relative to its fundamentals. The accounts receivables turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by Average Accounts Receivable. View historical data on Cebu Air and its competitors. For the Transportation industry, the median Receivables Turnover is 7.64 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cebu Air's current Receivables Turnover is 12.18. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cebu Air stock overvalued right now?
Based on GuruFocus' analysis, Cebu Air (PHS:CEB) is currently considered Possible Value Trap. The stock's GF Value™ is ₱48.94, compared to a current price of ₱29.40 — trading 39.9% below its estimated fair value. The current Receivables Turnover is 12.18 and 59.4% above the Transportation industry median of 7.64. Cebu Air's overall GF Score™ is 81/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Receivables Turnover calculated?
Receivables Turnover is calculated from a company's financial statements. For Cebu Air (PHS:CEB), the current Receivables Turnover is 12.18 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 Cebu Air (PHS:CEB) Overvalued in 2026?

Based on GuruFocus' analysis, Cebu Air stock appears to be undervalued. The current stock price of ₱29.40 is trading 39.9% below its estimated GF Value™ of ₱48.94. GuruFocus considers Cebu Air to be Possible Value Trap.

Key valuation signals for PHS:CEB:

  • Receivables Turnover: 12.18
  • GF Value™: ₱48.94 vs. price of ₱29.40 (39.9% below fair value)
  • GF Score™: 81/100 with 7 warning signs
  • Industry Position: 59.4% above the Transportation median (#41 of 994)

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


Cebu Air Business Description

Address Sergio Osmena Boulevard, Basement 2, R 01-02, Robinsons Galleria Cebu, Barangay Tejero, General Maxilom Avenue corner, Cebu, CEB, PHL, 6000
Cebu Air Inc is a carrier in the Philippine air transportation industry. It has two reportable operating segments, has three reportable operating segments, which is the airline business (Parent Company, CEBGO and AirSWIFT), line, light and base maintenance business (A-Plus) and ground handling business (1Aviation). The revenue of the company was mainly derived from rendering transportation services, line, light and base maintenance services and ground handling services.
81GF Score

Get the complete analysis for PHS:CEB

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

₱29.40
Price
₱48.94
GF Value