ABDDF (AB Dynamics) Change In Receivables: $-2.9 Mil (TTM As of Feb. 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.

ABDDF AB Dynamics PLC ABDDF
83 GF Score
Price $16.18
GF Value $24.30
Valuation Significantly Undervalued
! 2 Warning Signs
View Full Analysis

What is AB Dynamics Change In Receivables?

AB Dynamics ABDDF 83 Change In Receivables is $-2.9 Mil as of Feb. 2026. GuruFocus rates ABDDF with a GF Score™ of 83/100 and a GF Value™ of $24.30 (Significantly Undervalued). The stock has 2 warning signs investors should review.

AB Dynamics's change in receivables for the quarter that ended in Feb. 2026 was $-10.2 Mil. It means AB Dynamics's Accounts Receivable increased by $10.2 Mil from Aug. 2025 to Feb. 2026 .

AB Dynamics's change in receivables for the fiscal year that ended in Aug. 2025 was $-2.2 Mil. It means AB Dynamics's Accounts Receivable increased by $2.2 Mil from Aug. 2024 to Aug. 2025 .

AB Dynamics's Accounts Receivable for the quarter that ended in Feb. 2026 was $30.7 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. AB Dynamics's Days Sales Outstanding for the six months ended in Feb. 2026 was 84.52.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. AB Dynamics's liquidation value for the six months ended in Feb. 2026 was $19.0 Mil.

AB Dynamics  (OTCPK:ABDDF) 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.

AB Dynamics's Days Sales Outstanding for the quarter that ended in Feb. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=30.707/66.304*91
=84.52

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

AB Dynamics's liquidation value for the quarter that ended in Feb. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=58.288-70.924+0.75 * 30.707+0.5 * 17.12
=19.0

* 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.

AB Dynamics Change In Receivables Related Terms

AB Dynamics Change In Receivables Historical Data

* Premium members only.

The historical data trend for AB Dynamics'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.

AB Dynamics Change In Receivables Chart

AB Dynamics Annual Data
Trend Aug16 Aug17 Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only -5.40 2.04 3.19 1.30 -2.15

AB Dynamics Semi-Annual Data
Aug16 Feb17 Aug17 Feb18 Aug18 Feb19 Aug19 Feb20 Aug20 Feb21 Aug21 Feb22 Aug22 Feb23 Aug23 Feb24 Aug24 Feb25 Aug25 Feb26
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 -1.89 3.24 -8.78 7.27 -10.19
ABDDF
83GF Score
AB Dynamics PLC ABDDF
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

AB Dynamics 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 Feb. 2026 adds up the semi-annually data reported by the company within the most recent 12 months, which was $-2.9 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 $-2.9 Mil mean?
AB Dynamics (ABDDF) has a Change In Receivables of $-2.9 Mil as of Feb. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for AB Dynamics and its competitors.
Is AB Dynamics' Change In Receivables too high?
AB Dynamics' current Change In Receivables is $-2.9 Mil. Overall, AB Dynamics has a GF Score™ of 83/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does AB Dynamics' Change In Receivables compare to ORLY and AZO?
AB Dynamics' Change In Receivables of $-2.9 Mil can be compared against companies in the Vehicles & Parts 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 Vehicles & Parts company?
A good Change In Receivables depends on the Vehicles & Parts 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 AB Dynamics and its competitors. AB Dynamics's current Change In Receivables is $-2.9 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is AB Dynamics stock overvalued right now?
Based on GuruFocus' analysis, AB Dynamics (ABDDF) is currently considered Significantly Undervalued. The stock's GF Value™ is $24.30, compared to a current price of $16.18 — trading 33.4% below its estimated fair value. The current Change In Receivables is $-2.9 Mil. AB Dynamics' overall GF Score™ is 83/100 with 2 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 AB Dynamics (ABDDF), the current Change In Receivables is $-2.9 Mil as of Feb. 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 AB Dynamics (ABDDF) Overvalued in 2026?

Based on GuruFocus' analysis, AB Dynamics stock appears to be undervalued. The current stock price of $16.18 is trading 33.4% below its estimated GF Value™ of $24.30. GuruFocus considers AB Dynamics to be Significantly Undervalued.

Key valuation signals for ABDDF:

  • Change In Receivables: $-2.9 Mil
  • GF Value™: $24.30 vs. price of $16.18 (33.4% below fair value)
  • GF Score™: 83/100 with 2 warning signs

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

AB Dynamics Business Description

Other Exchanges ABDPl:UKABDP:UK6DY:Germany
Address Middleton Drive, Bradford on Avon, Wiltshire, GBR, BA15 1GB
AB Dynamics PLC supplies measurement and testing equipment to the automotive industry. The principal activity of the Group is the design, manufacture, and supply of testing, simulation and measurement products for the world-wide transport market. The Group's products and services are used for the development of road vehicles, particularly in the areas of active safety and autonomous systems. The Groups segments include: Testing Products, Testing services, and Simulation. Geographically, key revenue is generated from Asia Pacific that includes the United Kingdom, North America, and the Rest of the World.
83GF Score

Get the complete analysis for ABDDF

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

$16.18
Price
$24.30
GF Value