ATTOF (Atento) Change In Receivables: $-29 Mil (TTM As of Dec. 2022)

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What is Atento Change In Receivables?

Atento ATTOF 12 Change In Receivables is $-29 Mil as of Dec. 2022. GuruFocus rates ATTOF with a GF Score™ of 12/100.

Atento's change in receivables for the quarter that ended in Dec. 2022 was $-15 Mil. It means Atento's Accounts Receivable increased by $15 Mil from Sep. 2022 to Dec. 2022 .

Atento's change in receivables for the fiscal year that ended in Dec. 2022 was $-29 Mil. It means Atento's Accounts Receivable increased by $29 Mil from Dec. 2021 to Dec. 2022 .

Atento's Accounts Receivable for the quarter that ended in Dec. 2022 was $150 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. Atento's Days Sales Outstanding for the three months ended in Dec. 2022 was 42.52.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Atento's liquidation value for the three months ended in Dec. 2022 was $-1,037 Mil.

Atento (OTCPK:ATTOF) 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.

Atento's Days Sales Outstanding for the quarter that ended in Dec. 2022 is calculated as:

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	150.409	/	322.751	*	91
=	42.52

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

Atento's liquidation value for the quarter that ended in Dec. 2022 is calculated as:

	Liquidation Value
=	Cash, Cash Equivalents, Marketable Securities	-	Total Liabilities	+	(0.75 * Accounts Receivable)	+	(0.5 * Total Inventories)
=	84.623	-	1234.839	+	0.75 * 150.409	+	0.5 * 0
=	-1,037

* 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.

Atento Change In Receivables Related Terms

Atento Change In Receivables Historical Data

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The historical data trend for Atento's Change In Receivables can be seen below:

Atento Change In Receivables Chart

Atento Annual Data

Trend

Dec13

Dec14

Dec15

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Change In Receivables

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-6.94

-55.73

2.21

-42.63

-28.55

Atento Quarterly Data
	Mar18	Jun18	Sep18	Dec18	Mar19	Jun19	Sep19	Dec19	Mar20	Jun20	Sep20	Dec20	Mar21	Jun21	Sep21	Dec21	Mar22	Jun22	Sep22	Dec22
Change In Receivables	Get a 7-Day Free Trial															9.79	-5.16	11.10	-19.67	-14.88

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Atento SA ATTOF

Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.

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Atento 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. 2022 adds up the quarterly data reported by the company within the most recent 12 months, which was $-29 Mil.

Frequently Asked Questions Learn more about Change In Receivables →

What does a Change In Receivables of $-29 Mil mean?

Atento (ATTOF) has a Change In Receivables of $-29 Mil as of Dec. 2022. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Atento and its competitors.

Is Atento's Change In Receivables too high?

Atento's current Change In Receivables is $-29 Mil. Overall, Atento has a GF Score™ of 12/100, reflecting its overall financial health beyond just this single metric.

How does Atento's Change In Receivables compare to ARC and PFMT?

Atento's Change In Receivables of $-29 Mil can be compared against companies in the Business Services 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 Business Services company?

A good Change In Receivables depends on the Business Services 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 Atento and its competitors. Atento's current Change In Receivables is $-29 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is Atento stock overvalued right now?

Atento (ATTOF) has a current Change In Receivables of $-29 Mil. The current Change In Receivables is $-29 Mil. Atento's overall GF Score™ is 12/100. 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 Atento (ATTOF), the current Change In Receivables is $-29 Mil as of Dec. 2022. 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.

Atento Business Description

Industry Industrials Business Services

Comparable Companies ARC PFMT ALJJ DLHC SPIR ACTG OMEX NTIP QUAD TISI TSX:TRI CTAS GPN XAMS:WKL XPAR:TEP LSE:RTO ASX:BXB XPAR:SW LSE:ITRK ARMK

Address 1, rue Hildegard Von Bingen, Luxembourg, LUX, L-1282

Website https://www.atento.com

Atento SA is a provider of customer relationship management (CRM) and business process outsourcing (BPO) services & solutions in Latin America. It offers a range of front and back-end services, including sales, customer care, collections, back-office, and technical support services. Atento provides its services and solutions through digital channels, which include SMS, email, chats, social media and apps, and others, as well as through voice and in-person. Its geographical segments are Brazil, America, and EMEA (Europe, the Middle East, and Africa).

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