BACC (Blue Acquisition) Change In Receivables: $0.01 Mil (TTM As of Mar. 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.

BACC Blue Acquisition Corp BACC
13 GF Score
Price $10.54
View Full Analysis

What is Blue Acquisition Change In Receivables?

Blue Acquisition BACC +0.58% 13 Change In Receivables is $0.01 Mil as of Mar. 2026. GuruFocus rates BACC with a GF Score™ of 13/100.

Blue Acquisition's change in receivables for the quarter that ended in Mar. 2026 was $0.01 Mil. It means Blue Acquisition's Accounts Receivable declined by $0.01 Mil from Dec. 2025 to Mar. 2026 .

Blue Acquisition's change in receivables for the fiscal year that ended in Dec. 2025 was $0.00 Mil. It means Blue Acquisition's Accounts Receivable stayed the same from . 20 to Dec. 2025 .

Blue Acquisition's Accounts Receivable for the quarter that ended in Mar. 2026 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.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Blue Acquisition's liquidation value for the three months ended in Mar. 2026 was $-8.28 Mil.

Blue Acquisition  (NAS:BACC) 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.

Blue Acquisition's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

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

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

Blue Acquisition's liquidation value for the quarter that ended in Mar. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=0.359-8.64+0.75 * 0+0.5 * 0
=-8.28

* 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.

Blue Acquisition Change In Receivables Related Terms

Blue Acquisition Change In Receivables Historical Data

* Premium members only.

The historical data trend for Blue Acquisition'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.

Blue Acquisition Change In Receivables Chart

Blue Acquisition Annual Data
Trend Dec25
Change In Receivables
0.00

Blue Acquisition Quarterly Data
Feb25 Jun25 Sep25 Dec25 Mar26
Change In Receivables 0.00 0.00 0.00 0.00 0.01
BACC
13GF Score
Blue Acquisition Corp BACC
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Blue Acquisition 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 Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was $0.01 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 $0.01 Mil mean?
Blue Acquisition (BACC) has a Change In Receivables of $0.01 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Blue Acquisition and its competitors.
Is Blue Acquisition's Change In Receivables too high?
Blue Acquisition's current Change In Receivables is $0.01 Mil. Overall, Blue Acquisition has a GF Score™ of 13/100, reflecting its overall financial health beyond just this single metric.
How does Blue Acquisition's Change In Receivables compare to PACH and IRHO?
Blue Acquisition's Change In Receivables of $0.01 Mil can be compared against companies in the Diversified Financial 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 Diversified Financial Services company?
A good Change In Receivables depends on the Diversified Financial 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 Blue Acquisition and its competitors. Blue Acquisition's current Change In Receivables is $0.01 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Blue Acquisition stock overvalued right now?
Blue Acquisition (BACC) has a current Change In Receivables of $0.01 Mil. The current Change In Receivables is $0.01 Mil. Blue Acquisition's overall GF Score™ is 13/100. 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 Blue Acquisition (BACC), the current Change In Receivables is $0.01 Mil as of Mar. 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.

Blue Acquisition Business Description

Address 1601 Anita Lane, Newport Beach, CA, USA, 92660-4803
Blue Acquisition Corp is a blank check company.
13GF Score

Get the complete analysis for BACC

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

$10.54
Price