On Day 37 (October 9), forensic accountant Alexander Cabrera testified that about ₱817.87 million in assets and income from 2022 to 2025 was not declared in Sara Duterte's SALN, using bank records, SALNs and corporate filings, and said the figure came from a limited set of documents (Inquirer, Daily Tribune, Manila Times). The defense said it will present its own expert (Philstar). Sen. Panfilo Lacson said the claims remain subject to defense scrutiny (Daily Tribune). The prosecution had introduced Cabrera on Day 36 as a replacement witness, and the defense objected to late notice.
This is the single largest number in the unexplained wealth case. Whether it holds depends on method: what counts as income, what counts as an asset and what documents were left out.
The trial decides whether the vice president stays in office and can run again, so the numbers shape the political field for 2028.
A forensic review that pulls together bank, tax and corporate records gives the court an organised, checkable figure.
A total built from limited documents can overcount, for example by counting transfers between related accounts, which is why the defense expert matters.
Treat ₱817.87 million as the prosecution's claim. The questions that decide its weight are what it excludes, whether transfers are double counted, and whether the defense expert reaches a different total using the same records.
Inquirer, Daily Tribune, Manila Times, Philstar (Oct 8-10, 2026)
Prosecution witness puts Sara Duterte's undeclared wealth at ₱817.87 million; defense promises its own expert
The forensic accountant said his estimate for 2022 to 2025 draws on a limited set of documents. Sen. Lacson says it must survive cross-examination before it counts.
Alexander Cabrera, a forensic accountant called by the House prosecution, told the Senate impeachment court on Day 37, Friday, October 9, that Vice President Sara Duterte and her family had about ₱817.87 million in assets and income from 2022 to 2025 that were not reflected in her statements of assets, liabilities and net worth (SALN), according to the Inquirer, the Daily Tribune and the Manila Times. He built the figure from bank records, SALNs and corporate filings, and described it as based on a limited set of documents.
The defense has said it will present its own expert to contest the figure, Philstar reported. Sen. Panfilo Lacson said the findings still have to withstand cross-examination and that he would not treat them as conclusive yet. Cabrera had been put forward on Thursday after another prosecution lawyer fell ill, which the defense called an "ultra-belated notice"; prosecutors said the defense had received his report earlier.
The testimony adds to Thursday's evidence from the Bureau of Internal Revenue that the couple's declared income was ₱85.34 million, and to earlier testimony on transactions flagged by the Anti-Money Laundering Council. Duterte denies the charges. The court has made no finding on any of the figures.