Celsia Colombia ESP (BOG:CSACOL) Change In Receivables: COP448,068 Mil (TTM As of Dec. 2025)


BOG:CSACOL Celsia Colombia SA ESP BOG:CSACOL
17 GF Score
Price COP18,905.00
GF Value COP25,497.79
! 9 Warning Signs
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What is Celsia Colombia ESP Change In Receivables?

Celsia Colombia ESP BOG:CSACOL 17 Change In Receivables is COP448,068 Mil as of Dec. 2025. GuruFocus rates BOG:CSACOL with a GF Score™ of 17/100 and a GF Value™ of COP25,497.79. The stock has 9 warning signs investors should review.

Celsia Colombia ESP's change in receivables for the quarter that ended in Dec. 2025 was COP0 Mil. It means Celsia Colombia ESP's Accounts Receivable stayed the same from Sep. 2025 to Dec. 2025 .

Celsia Colombia ESP's change in receivables for the fiscal year that ended in Dec. 2025 was COP0 Mil. It means Celsia Colombia ESP's Accounts Receivable stayed the same from Dec. 2024 to Dec. 2025 .

Celsia Colombia ESP's Accounts Receivable for the quarter that ended in Dec. 2025 was COP1,417,307 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. Celsia Colombia ESP's Days Sales Outstanding for the three months ended in Dec. 2025 was 97.93.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Celsia Colombia ESP's liquidation value for the three months ended in Dec. 2025 was COP-7,230,654 Mil.

Celsia Colombia ESP  (BOG:CSACOL) 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.

Celsia Colombia ESP's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1417307/1320651.473*91
=97.93

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

Celsia Colombia ESP's liquidation value for the quarter that ended in Dec. 2025 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=159279-8509278+0.75 * 1417307+0.5 * 112730
=-7,230,654

* 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.

Celsia Colombia ESP Change In Receivables Related Terms

Celsia Colombia ESP Change In Receivables Historical Data

* Premium members only.

The historical data trend for Celsia Colombia ESP'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.

Celsia Colombia ESP Change In Receivables Chart

Celsia Colombia ESP 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 -177,893.00 -274,444.00 -464,156.00 -689,545.00 0.00

Celsia Colombia ESP 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 158,022.21 197,496.73 92,548.81 0.00 0.00
BOG:CSACOL
17GF Score
Celsia Colombia SA ESP BOG:CSACOL
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Celsia Colombia ESP 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 Dec. 2025 adds up the quarterly data reported by the company within the most recent 12 months, which was COP448,068 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 COP448,068 Mil mean?
Celsia Colombia ESP (BOG:CSACOL) has a Change In Receivables of COP448,068 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Celsia Colombia ESP and its competitors.
Is Celsia Colombia ESP's Change In Receivables too high?
Celsia Colombia ESP's current Change In Receivables is COP448,068 Mil. Overall, Celsia Colombia ESP has a GF Score™ of 17/100, reflecting its overall financial health beyond just this single metric.
How does Celsia Colombia ESP's Change In Receivables compare to BE?
Celsia Colombia ESP's Change In Receivables of COP448,068 Mil can be compared against companies in the Utilities - Independent Power Producers 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 an Utilities - Independent Power Producers company?
A good Change In Receivables depends on the Utilities - Independent Power Producers 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 Celsia Colombia ESP and its competitors. Celsia Colombia ESP's current Change In Receivables is COP448,068 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Celsia Colombia ESP stock overvalued right now?
Celsia Colombia ESP (BOG:CSACOL) has a current Change In Receivables of COP448,068 Mil. The stock's GF Value™ is COP25,497.79, compared to a current price of COP18,905.00 — trading 25.9% below its estimated fair value. The current Change In Receivables is COP448,068 Mil. Celsia Colombia ESP's overall GF Score™ is 17/100 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 Celsia Colombia ESP (BOG:CSACOL), the current Change In Receivables is COP448,068 Mil as of Dec. 2025. 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 Celsia Colombia ESP (BOG:CSACOL) Overvalued in 2026?

Based on GuruFocus' analysis, Celsia Colombia ESP stock appears to be undervalued. The current stock price of COP18,905.00 is trading 25.9% below its estimated GF Value™ of COP25,497.79.

Key valuation signals for BOG:CSACOL:

  • Change In Receivables: COP448,068 Mil
  • GF Value™: COP25,497.79 vs. price of COP18,905.00 (25.9% below fair value)
  • GF Score™: 17/100 with 9 warning signs

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

Celsia Colombia ESP Business Description

Address Calle 15 No. 29B 30 Autopista, Valle del Cauca, Cali, Yumbo, COL
Celsia Colombia SA ESP is engaged in the generation of hydroelectric energy. The company engages in generation, transmission, distribution, and sale of electricity. Its power generation plants include Run-of-the-river that uses river's flow to generate electricity; and Reservoir that generates energy through stored water. The company's produced electricity is sold to wholesale markets (energy market), regulated market (small consumers) and non-regulated market (large consumers). Revenue for the company is derived from the production and sale of electricity.
17GF Score

Get the complete analysis for BOG:CSACOL

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

COP18,905.00
Price
COP25,497.79
GF Value