ARBB (ARB IOT Group) Change In Receivables: $2.09 Mil (TTM As of Dec. 2025)

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.

ARBB ARB IOT Group Ltd ARBB
52 GF Score
Price $4.49
GF Value $25.69
Valuation Possible Value Trap
! 4 Warning Signs
View Full Analysis

What is ARB IOT Group Change In Receivables?

ARB IOT Group ARBB +3.87% 52 Change In Receivables is $2.09 Mil as of Dec. 2025. GuruFocus rates ARBB with a GF Score™ of 52/100 and a GF Value™ of $25.69 (Possible Value Trap). The stock has 4 warning signs investors should review.

ARB IOT Group's change in receivables for the quarter that ended in Dec. 2025 was $-6.21 Mil. It means ARB IOT Group's Accounts Receivable increased by $6.21 Mil from Jun. 2025 to Dec. 2025 .

ARB IOT Group's change in receivables for the fiscal year that ended in Jun. 2025 was $-2.02 Mil. It means ARB IOT Group's Accounts Receivable increased by $2.02 Mil from Jun. 2024 to Jun. 2025 .

ARB IOT Group's Accounts Receivable for the quarter that ended in Dec. 2025 was $0.00 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. ARB IOT Group's Days Sales Outstanding for the six months ended in Dec. 2025 was 0.00.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. ARB IOT Group's liquidation value for the six months ended in Dec. 2025 was $-2.45 Mil.


ARB IOT Group  (NAS:ARBB) 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.

ARB IOT Group's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0/36.789*91
=0.00

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

ARB IOT Group's liquidation value for the quarter that ended in Dec. 2025 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=7.895-10.346+0.75 * 0+0.5 * 0
=-2.45

* 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.


ARB IOT Group Change In Receivables Related Terms


ARB IOT Group Change In Receivables Historical Data

* Premium members only.

The historical data trend for ARB IOT Group'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.

ARB IOT Group Change In Receivables Chart

ARB IOT Group Annual Data
Trend Jun21 Jun22 Jun23 Jun24 Jun25
Change In Receivables
4.47 -15.14 -1.04 15.29 -2.02

ARB IOT Group Semi-Annual Data
Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Change In Receivables Get a 7-Day Free Trial Premium Member Only Premium Member Only 19.49 -3.98 -9.81 8.30 -6.21
ARBB
52GF Score
ARB IOT Group Ltd ARBB
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

ARB IOT Group 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 Dec. 2025 adds up the semi-annually data reported by the company within the most recent 12 months, which was $2.09 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 $2.09 Mil mean?
ARB IOT Group (ARBB) has a Change In Receivables of $2.09 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for ARB IOT Group and its competitors.
Is ARB IOT Group's Change In Receivables too high?
ARB IOT Group's current Change In Receivables is $2.09 Mil. Overall, ARB IOT Group has a GF Score™ of 52/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does ARB IOT Group's Change In Receivables compare to DTST and GLE?
ARB IOT Group's Change In Receivables of $2.09 Mil can be compared against companies in the Software 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 Software company?
A good Change In Receivables depends on the Software 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 ARB IOT Group and its competitors. ARB IOT Group's current Change In Receivables is $2.09 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ARB IOT Group stock overvalued right now?
Based on GuruFocus' analysis, ARB IOT Group (ARBB) is currently considered Possible Value Trap. The stock's GF Value™ is $25.69, compared to a current price of $4.49 — trading 82.5% below its estimated fair value. The current Change In Receivables is $2.09 Mil. ARB IOT Group's overall GF Score™ is 52/100 with 4 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 ARB IOT Group (ARBB), the current Change In Receivables is $2.09 Mil as of Dec. 2025. 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 ARB IOT Group (ARBB) Overvalued in 2026?

Based on GuruFocus' analysis, ARB IOT Group stock appears to be undervalued. The current stock price of $4.49 is trading 82.5% below its estimated GF Value™ of $25.69. GuruFocus considers ARB IOT Group to be Possible Value Trap.

Key valuation signals for ARBB:

  • Change In Receivables: $2.09 Mil
  • GF Value™: $25.69 vs. price of $4.49 (82.5% below fair value)
  • GF Score™: 52/100 with 4 warning signs

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


ARB IOT Group Business Description

Address 10 Marina Boulevard, Level 39, Marina Bay Financial Centre Tower 2, Singapore, SGP, 018983
ARB IOT Group Ltd is a provider of complete solutions to the clients for the integration of Internet of Things (IoT) systems and devices from designing to project deployment. The company offers a wide range of IoT systems as well as provides customers with a substantial range of services such as system integration and system support services. It delivers solutions like designing, installation, testing and commissioning of various IoT systems and devices as well as integration of automated systems, including installation of wire and wireless and mechatronic works. The company operates in two reportable segments: (i) the provision of hardware and software of IoT solutions and (ii) Investment holding and others. The majority of revenue is generated from the IoT solutions segment.
52GF Score

Get the complete analysis for ARBB

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

$4.49
Price
$25.69
GF Value