L.P.N. Development PCL (BKK:LPN-R) Change In Receivables: ฿-148 Mil (TTM As of Mar. 2026)


BKK:LPN-R L.P.N. Development PCL BKK:LPN-R
73 GF Score
Price ฿4.15
GF Value ฿6.91
! 9 Warning Signs
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What is L.P.N. Development PCL Change In Receivables?

L.P.N. Development PCL BKK:LPN-R 73 Change In Receivables is ฿-148 Mil as of Mar. 2026. GuruFocus rates BKK:LPN-R with a GF Score™ of 73/100 and a GF Value™ of ฿6.91. The stock has 9 warning signs investors should review.

L.P.N. Development PCL's change in receivables for the quarter that ended in Mar. 2026 was ฿-65 Mil. It means L.P.N. Development PCL's Accounts Receivable increased by ฿65 Mil from Dec. 2025 to Mar. 2026 .

L.P.N. Development PCL's change in receivables for the fiscal year that ended in Dec. 2025 was ฿-108 Mil. It means L.P.N. Development PCL's Accounts Receivable increased by ฿108 Mil from Dec. 2024 to Dec. 2025 .

L.P.N. Development PCL's Accounts Receivable for the quarter that ended in Mar. 2026 was ฿437 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. L.P.N. Development PCL's Days Sales Outstanding for the three months ended in Mar. 2026 was 21.42.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. L.P.N. Development PCL's liquidation value for the three months ended in Mar. 2026 was ฿-3,326 Mil.

L.P.N. Development PCL  (BKK:LPN-R) 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.

L.P.N. Development PCL's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=437.116/1861.721*91
=21.42

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

L.P.N. Development PCL'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)
=620.573-11565.631+0.75 * 437.116+0.5 * 14581.638
=-3,326

* 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.

L.P.N. Development PCL Change In Receivables Related Terms

L.P.N. Development PCL Change In Receivables Historical Data

* Premium members only.

The historical data trend for L.P.N. Development 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.

L.P.N. Development PCL Change In Receivables Chart

L.P.N. Development 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 -399.53 25.85 270.02 16.11 -108.38

L.P.N. Development PCL 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 -25.27 -50.19 1.40 -34.31 -64.77
BKK:LPN-R
73GF Score
L.P.N. Development PCL BKK:LPN-R
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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L.P.N. Development 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 Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was ฿-148 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 ฿-148 Mil mean?
L.P.N. Development PCL (BKK:LPN-R) has a Change In Receivables of ฿-148 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for L.P.N. Development PCL and its competitors.
Is L.P.N. Development PCL's Change In Receivables too high?
L.P.N. Development PCL's current Change In Receivables is ฿-148 Mil. Overall, L.P.N. Development PCL has a GF Score™ of 73/100, reflecting its overall financial health beyond just this single metric.
How does L.P.N. Development PCL's Change In Receivables compare to competitors?
L.P.N. Development PCL's Change In Receivables of ฿-148 Mil can be compared against companies in the Real Estate 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 Real Estate company?
A good Change In Receivables depends on the Real Estate 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 L.P.N. Development PCL and its competitors. L.P.N. Development PCL's current Change In Receivables is ฿-148 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is L.P.N. Development PCL stock overvalued right now?
L.P.N. Development PCL (BKK:LPN-R) has a current Change In Receivables of ฿-148 Mil. The stock's GF Value™ is ฿6.91, compared to a current price of ฿4.15 — trading 39.9% below its estimated fair value. The current Change In Receivables is ฿-148 Mil. L.P.N. Development PCL's overall GF Score™ is 73/100 with 9 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 L.P.N. Development PCL (BKK:LPN-R), the current Change In Receivables is ฿-148 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 L.P.N. Development PCL (BKK:LPN-R) Overvalued in 2026?

Based on GuruFocus' analysis, L.P.N. Development PCL stock appears to be undervalued. The current stock price of ฿4.15 is trading 39.9% below its estimated GF Value™ of ฿6.91.

Key valuation signals for BKK:LPN-R:

  • Change In Receivables: ฿-148 Mil
  • GF Value™: ฿6.91 vs. price of ฿4.15 (39.9% below fair value)
  • GF Score™: 73/100 with 9 warning signs

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

L.P.N. Development PCL Business Description

Other Exchanges LPN:Thailand
Address Rama 4 Road, 1168/109, 36th Floor, Lumpini Tower, Tungmahamek Subdistrict, Sathorn District, Bangkok, THA, 10120
L.P.N. Development PCL is a Thailand-based company that offers real estate development and management services. It sells and rents developed projects such as offices and residential condominiums. The company operates through the following business segments: Real Estate, Rent and Service, Service and Management, and Others. A majority of its revenue is generated from the Real Estate segment.
73GF Score

Get the complete analysis for BKK:LPN-R

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

฿4.15
Price
฿6.91
GF Value