L1 Long Short Fund (ASX:LSF) Change In Receivables: A$0.0 Mil (TTM As of Dec. 2025)


ASX:LSF L1 Long Short Fund Ltd ASX:LSF
66 GF Score
Price A$4.57
GF Value A$13.47
Valuation Significantly Undervalued
! 4 Warning Signs
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What is L1 Long Short Fund Change In Receivables?

L1 Long Short Fund ASX:LSF -1.08% 66 Change In Receivables is A$0.0 Mil as of Dec. 2025. GuruFocus rates ASX:LSF with a GF Score™ of 66/100 and a GF Value™ of A$13.47 (Significantly Undervalued). The stock has 4 warning signs investors should review.

L1 Long Short Fund's change in receivables for the quarter that ended in Dec. 2025 was A$0.0 Mil. It means L1 Long Short Fund's Accounts Receivable stayed the same from Jun. 2025 to Dec. 2025 .

L1 Long Short Fund's change in receivables for the fiscal year that ended in Jun. 2025 was A$0.0 Mil. It means L1 Long Short Fund's Accounts Receivable stayed the same from Jun. 2024 to Jun. 2025 .

L1 Long Short Fund's Accounts Receivable for the quarter that ended in Dec. 2025 was A$245.1 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. L1 Long Short Fund's Days Sales Outstanding for the six months ended in Dec. 2025 was 72.22.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. L1 Long Short Fund's liquidation value for the six months ended in Dec. 2025 was A$2,256.8 Mil.

L1 Long Short Fund  (ASX:LSF) 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.

L1 Long Short Fund's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=245.145/619.523*91
=72.22

2. In Ben Graham's calculation of liquidation value, L1 Long Short Fund's accounts receivable are only considered to be worth 75% of book value:

L1 Long Short Fund'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)
=5669.052-3596.074+0.75 * 245.145+0.5 * 0
=2,256.8

* 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.

L1 Long Short Fund Change In Receivables Related Terms

L1 Long Short Fund Change In Receivables Historical Data

* Premium members only.

The historical data trend for L1 Long Short Fund'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.

L1 Long Short Fund Change In Receivables Chart

L1 Long Short Fund Annual Data
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L1 Long Short Fund Semi-Annual Data
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ASX:LSF
66GF Score
L1 Long Short Fund Ltd ASX:LSF
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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L1 Long Short Fund 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 A$0.0 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 A$0.0 Mil mean?
L1 Long Short Fund (ASX:LSF) has a Change In Receivables of A$0.0 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for L1 Long Short Fund and its competitors.
Is L1 Long Short Fund's Change In Receivables too high?
L1 Long Short Fund's current Change In Receivables is A$0.0 Mil. Overall, L1 Long Short Fund has a GF Score™ of 66/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does L1 Long Short Fund's Change In Receivables compare to BLK and BX?
L1 Long Short Fund's Change In Receivables of A$0.0 Mil can be compared against companies in the Asset Management 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 an Asset Management company?
A good Change In Receivables depends on the Asset Management 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 L1 Long Short Fund and its competitors. L1 Long Short Fund's current Change In Receivables is A$0.0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is L1 Long Short Fund stock overvalued right now?
Based on GuruFocus' analysis, L1 Long Short Fund (ASX:LSF) is currently considered Significantly Undervalued. The stock's GF Value™ is A$13.47, compared to a current price of A$4.57 — trading 66.1% below its estimated fair value. The current Change In Receivables is A$0.0 Mil. L1 Long Short Fund's overall GF Score™ is 66/100 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 L1 Long Short Fund (ASX:LSF), the current Change In Receivables is A$0.0 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 L1 Long Short Fund (ASX:LSF) Overvalued in 2026?

Based on GuruFocus' analysis, L1 Long Short Fund stock appears to be undervalued. The current stock price of A$4.57 is trading 66.1% below its estimated GF Value™ of A$13.47. GuruFocus considers L1 Long Short Fund to be Significantly Undervalued.

Key valuation signals for ASX:LSF:

  • Change In Receivables: A$0.0 Mil
  • GF Value™: A$13.47 vs. price of A$4.57 (66.1% below fair value)
  • GF Score™: 66/100 with 4 warning signs

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

L1 Long Short Fund Business Description

Address 101 Collins Street, Level 45, Melbourne, VIC, AUS, 3000
L1 Long Short Fund Ltd provides investors with access to an actively managed long and short portfolio of securities and the investment expertise of the manager. The company's investment process combines valuation with qualitative considerations to identify attractive investment opportunities. It operates in one industry, being the securities industry, deriving revenue from dividend and trust distribution income, interest income, and from the sale of its trading portfolio.
66GF Score

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

A$4.57
Price
A$13.47
GF Value