Buildersmart PCL (BKK:BSM) Change In Receivables: ฿ Mil (TTM As of Jun. 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.

BKK:BSM Buildersmart PCL BKK:BSM
36 GF Score
Price ฿0.69
GF Value ฿1.28
Valuation Possible Value Trap
! 5 Warning Signs
View Full Analysis

What is Buildersmart PCL Change In Receivables?

Buildersmart PCL BKK:BSM +2.90% 36 Change In Receivables is ฿ Mil as of Jun. 2026. GuruFocus rates BKK:BSM with a GF Score™ of 36/100 and a GF Value™ of ฿1.28 (Possible Value Trap). The stock has 5 warning signs investors should review.

Buildersmart PCL's change in receivables for the quarter that ended in Jun. 2026 was ฿ Mil. It means Buildersmart PCL's Accounts Receivable stayed the same from Mar. 2026 to Jun. 2026 .

Buildersmart PCL's change in receivables for the fiscal year that ended in Dec. 2025 was ฿-4.0 Mil. It means Buildersmart PCL's Accounts Receivable increased by ฿4.0 Mil from Dec. 2024 to Dec. 2025 .

Buildersmart PCL's Accounts Receivable for the quarter that ended in Jun. 2026 was ฿41.2 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. Buildersmart PCL's Days Sales Outstanding for the three months ended in Jun. 2026 was 40.92.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Buildersmart PCL's liquidation value for the three months ended in Jun. 2026 was ฿-457.5 Mil.


Buildersmart PCL  (BKK:BSM) 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.

Buildersmart PCL's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=41.197/91.874*91
=40.92

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

Buildersmart PCL's liquidation value for the quarter that ended in Jun. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=12.19-698.455+0.75 * 41.197+0.5 * 395.801
=-457.5

* 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.


Buildersmart PCL Change In Receivables Related Terms


Buildersmart PCL Change In Receivables Historical Data

* Premium members only.

The historical data trend for Buildersmart PCL'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.

Buildersmart PCL Change In Receivables Chart

Buildersmart PCL 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 22.05 8.54 9.94 5.27 -3.96

Buildersmart PCL Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 -4.31 27.28 -18.17 - -
BKK:BSM
36GF Score
Buildersmart PCL BKK:BSM
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Buildersmart PCL 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 Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was ฿ 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 ฿ Mil mean?
Buildersmart PCL (BKK:BSM) has a Change In Receivables of ฿ Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Buildersmart PCL and its competitors.
Is Buildersmart PCL's Change In Receivables too high?
Buildersmart PCL's current Change In Receivables is ฿ Mil. Overall, Buildersmart PCL has a GF Score™ of 36/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Buildersmart PCL's Change In Receivables compare to TT and JCI?
Buildersmart PCL's Change In Receivables of ฿ Mil can be compared against companies in the Construction 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 Construction company?
A good Change In Receivables depends on the Construction 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 Buildersmart PCL and its competitors. Buildersmart PCL's current Change In Receivables is ฿ Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Buildersmart PCL stock overvalued right now?
Based on GuruFocus' analysis, Buildersmart PCL (BKK:BSM) is currently considered Possible Value Trap. The stock's GF Value™ is ฿1.28, compared to a current price of ฿0.69 — trading 46.1% below its estimated fair value. The current Change In Receivables is ฿ Mil. Buildersmart PCL's overall GF Score™ is 36/100 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 Buildersmart PCL (BKK:BSM), the current Change In Receivables is ฿ Mil as of Jun. 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 Buildersmart PCL (BKK:BSM) Overvalued in 2026?

Based on GuruFocus' analysis, Buildersmart PCL stock appears to be undervalued. The current stock price of ฿0.69 is trading 46.1% below its estimated GF Value™ of ฿1.28. GuruFocus considers Buildersmart PCL to be Possible Value Trap.

Key valuation signals for BKK:BSM:

  • Change In Receivables: ฿ Mil
  • GF Value™: ฿1.28 vs. price of ฿0.69 (46.1% below fair value)
  • GF Score™: 36/100 with 5 warning signs

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


Buildersmart PCL Business Description

Address Rama III Road, 905/8, Soi Rama III 51, Bang Pong Pang Subdistrict, Yan Nawa District, Bangkok, THA, 10120
Buildersmart PCL is a Thai retailer and distributor of construction materials, tools, and equipment for construction and interior design. Its product range covers flooring, wall systems, ceiling systems, and related building supplies, sold primarily through its BuilderSmart retail and trade outlets in Thailand. The company serves contractors, developers, designers, and do-it-yourself customers, and also provides installation services alongside product sales. In addition to its core construction materials business, Buildersmart is involved in property development, including residential projects for sale and long-term lease, and a senior living real estate project. It operates through segments covering the sale and installation of construction materials, residential projects for sale and lease, and real estate development. The majority of revenue comes from construction materials sales and installation, with Thailand as its main market and some operations abroad.
36GF Score

Get the complete analysis for BKK:BSM

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

฿0.69
Price
฿1.28
GF Value