BCCLF (BecleB de CV) Change In Receivables: $93 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.

BCCLF Becle SAB de CV BCCLF
65 GF Score
Price $0.88
GF Value $1.34
Valuation Significantly Undervalued
! 5 Warning Signs
View Full Analysis

What is BecleB de CV Change In Receivables?

BecleB de CV BCCLF +2.03% 65 Change In Receivables is $93 Mil as of Mar. 2026. GuruFocus rates BCCLF with a GF Score™ of 65/100 and a GF Value™ of $1.34 (Significantly Undervalued). The stock has 5 warning signs investors should review.

BecleB de CV's change in receivables for the quarter that ended in Mar. 2026 was $189 Mil. It means BecleB de CV's Accounts Receivable declined by $189 Mil from Dec. 2025 to Mar. 2026 .

BecleB de CV's change in receivables for the fiscal year that ended in Dec. 2025 was $17 Mil. It means BecleB de CV's Accounts Receivable declined by $17 Mil from Dec. 2024 to Dec. 2025 .

BecleB de CV's Accounts Receivable for the quarter that ended in Mar. 2026 was $432 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. BecleB de CV's Days Sales Outstanding for the three months ended in Mar. 2026 was 96.05.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. BecleB de CV's liquidation value for the three months ended in Mar. 2026 was $-548 Mil.

BecleB de CV  (OTCPK:BCCLF) 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.

BecleB de CV's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=432.232/410.626*91
=96.05

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

BecleB de CV'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)
=642.7-1924.696+0.75 * 432.232+0.5 * 818.745
=-548

* 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.

BecleB de CV Change In Receivables Related Terms

BecleB de CV Change In Receivables Historical Data

* Premium members only.

The historical data trend for BecleB de CV'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.

BecleB de CV Change In Receivables Chart

BecleB de CV Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only -30.91 -141.78 71.75 44.21 17.44

BecleB de CV Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 102.00 -70.35 38.79 -64.40 189.14
BCCLF
65GF Score
Becle SAB de CV BCCLF
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

BecleB de CV 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 $93 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 $93 Mil mean?
BecleB de CV (BCCLF) has a Change In Receivables of $93 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for BecleB de CV and its competitors.
Is BecleB de CV's Change In Receivables too high?
BecleB de CV's current Change In Receivables is $93 Mil. Overall, BecleB de CV has a GF Score™ of 65/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does BecleB de CV's Change In Receivables compare to BF.B?
BecleB de CV's Change In Receivables of $93 Mil can be compared against companies in the Beverages - Alcoholic 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 Beverages - Alcoholic company?
A good Change In Receivables depends on the Beverages - Alcoholic 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 BecleB de CV and its competitors. BecleB de CV's current Change In Receivables is $93 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is BecleB de CV stock overvalued right now?
Based on GuruFocus' analysis, BecleB de CV (BCCLF) is currently considered Significantly Undervalued. The stock's GF Value™ is $1.34, compared to a current price of $0.88 — trading 34.5% below its estimated fair value. The current Change In Receivables is $93 Mil. BecleB de CV's overall GF Score™ is 65/100 with 5 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 BecleB de CV (BCCLF), the current Change In Receivables is $93 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.

Is BecleB de CV (BCCLF) Overvalued in 2026?

Based on GuruFocus' analysis, BecleB de CV stock appears to be undervalued. The current stock price of $0.88 is trading 34.5% below its estimated GF Value™ of $1.34. GuruFocus considers BecleB de CV to be Significantly Undervalued.

Key valuation signals for BCCLF:

  • Change In Receivables: $93 Mil
  • GF Value™: $1.34 vs. price of $0.88 (34.5% below fair value)
  • GF Score™: 65/100 with 5 warning signs

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

BecleB de CV Business Description

Other Exchanges CUERVO:Mexico6BE:Germany
Address Guillermo Gonzalez Camarena No. 800-4, Col. Zedec Santa Fe, Santa Fe, MEX, 01210
Becle SAB de CV is a Mexico-based company operating in the liquor industry. It operates as a spirit company engaged in producing, selling and distributing spirits and liquors. The product portfolio of the company comprises whiskey, rum, and tequila, among others. The company sells its products across Mexico and around the world. Its portfolio comprises different brands such as 1800, Bushmills, Boodles, Hangar, Maestro Tequilero, Kraken, and others.
65GF Score

Get the complete analysis for BCCLF

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

$0.88
Price
$1.34
GF Value