Samart Aviation Solutions PCL (BKK:SAV) Change In Receivables: ฿-5 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:SAV Samart Aviation Solutions PCL BKK:SAV
37 GF Score
Price ฿10.90
GF Value ฿19.36
Valuation Significantly Undervalued
! 1 Warning Sign
View Full Analysis

What is Samart Aviation Solutions PCL Change In Receivables?

Samart Aviation Solutions PCL BKK:SAV +0.93% 37 Change In Receivables is ฿-5 Mil as of Jun. 2026. GuruFocus rates BKK:SAV with a GF Score™ of 37/100 and a GF Value™ of ฿19.36 (Significantly Undervalued). The stock has 1 warning sign investors should review.

Samart Aviation Solutions PCL's change in receivables for the quarter that ended in Jun. 2026 was ฿7 Mil. It means Samart Aviation Solutions PCL's Accounts Receivable declined by ฿7 Mil from Mar. 2026 to Jun. 2026 .

Samart Aviation Solutions PCL's change in receivables for the fiscal year that ended in Dec. 2025 was ฿22 Mil. It means Samart Aviation Solutions PCL's Accounts Receivable declined by ฿22 Mil from Dec. 2024 to Dec. 2025 .

Samart Aviation Solutions PCL's Accounts Receivable for the quarter that ended in Jun. 2026 was ฿168 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. Samart Aviation Solutions PCL's Days Sales Outstanding for the three months ended in Jun. 2026 was 33.94.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Samart Aviation Solutions PCL's liquidation value for the three months ended in Jun. 2026 was ฿82 Mil.

Samart Aviation Solutions PCL  (BKK:SAV) 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.

Samart Aviation Solutions 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
=167.807/451.201*91
=33.94

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

Samart Aviation Solutions 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)
=860.43-904.086+0.75 * 167.807+0.5 * 0
=82

* 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.

Samart Aviation Solutions PCL Change In Receivables Related Terms

Samart Aviation Solutions PCL Change In Receivables Historical Data

* Premium members only.

The historical data trend for Samart Aviation Solutions 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.

Samart Aviation Solutions PCL Change In Receivables Chart

Samart Aviation Solutions PCL Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
-11.41 -86.54 -0.62 -32.76 21.60

Samart Aviation Solutions PCL Quarterly Data
Dec21 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 16.41 19.78 -31.27 -0.32 6.72
BKK:SAV
37GF Score
Samart Aviation Solutions PCL BKK:SAV
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Samart Aviation Solutions 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 ฿-5 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 ฿-5 Mil mean?
Samart Aviation Solutions PCL (BKK:SAV) has a Change In Receivables of ฿-5 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Samart Aviation Solutions PCL and its competitors.
Is Samart Aviation Solutions PCL's Change In Receivables too high?
Samart Aviation Solutions PCL's current Change In Receivables is ฿-5 Mil. Overall, Samart Aviation Solutions PCL has a GF Score™ of 37/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Samart Aviation Solutions PCL's Change In Receivables compare to JOBY and CAAP?
Samart Aviation Solutions PCL's Change In Receivables of ฿-5 Mil can be compared against companies in the Transportation 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 Transportation company?
A good Change In Receivables depends on the Transportation 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 Samart Aviation Solutions PCL and its competitors. Samart Aviation Solutions PCL's current Change In Receivables is ฿-5 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Samart Aviation Solutions PCL stock overvalued right now?
Based on GuruFocus' analysis, Samart Aviation Solutions PCL (BKK:SAV) is currently considered Significantly Undervalued. The stock's GF Value™ is ฿19.36, compared to a current price of ฿10.90 — trading 43.7% below its estimated fair value. The current Change In Receivables is ฿-5 Mil. Samart Aviation Solutions PCL's overall GF Score™ is 37/100 with 1 warning sign 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 Samart Aviation Solutions PCL (BKK:SAV), the current Change In Receivables is ฿-5 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 Samart Aviation Solutions PCL (BKK:SAV) Overvalued in 2026?

Based on GuruFocus' analysis, Samart Aviation Solutions PCL stock appears to be undervalued. The current stock price of ฿10.90 is trading 43.7% below its estimated GF Value™ of ฿19.36. GuruFocus considers Samart Aviation Solutions PCL to be Significantly Undervalued.

Key valuation signals for BKK:SAV:

  • Change In Receivables: ฿-5 Mil
  • GF Value™: ฿19.36 vs. price of ฿10.90 (43.7% below fair value)
  • GF Score™: 37/100 with 1 warning sign

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

Samart Aviation Solutions PCL Business Description

Address Chaengwattana Road, 99/11 Village No. 4, Software Park Building, 25th Floor, Khlong Kluea Subdistrict, Pak Kret District, Nonthaburi, THA, 11120
Samart Aviation Solutions PCL is a holding company. It is engaged in providing air traffic control services in Cambodia. The group is principally engaged in Utilities and Transportation. The single geographical area of operations is Cambodia.
37GF Score

Get the complete analysis for BKK:SAV

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

฿10.90
Price
฿19.36
GF Value