Banco Comercial AV Villas (BOG:VILLAS) Change In Receivables: COP-40,823 Mil (TTM As of Jun. 2025)

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.

BOG:VILLAS Banco Comercial AV Villas SA BOG:VILLAS
34 GF Score
Price COP2,400.00
View Full Analysis

What is Banco Comercial AV Villas Change In Receivables?

Banco Comercial AV Villas BOG:VILLAS 34 Change In Receivables is COP-40,823 Mil as of Jun. 2025. GuruFocus rates BOG:VILLAS with a GF Score™ of 34/100.

Banco Comercial AV Villas's change in receivables for the quarter that ended in Jun. 2025 was COP-32,299 Mil. It means Banco Comercial AV Villas's Accounts Receivable increased by COP32,299 Mil from Mar. 2025 to Jun. 2025 .

Banco Comercial AV Villas's change in receivables for the fiscal year that ended in Dec. 2024 was COP17,912 Mil. It means Banco Comercial AV Villas's Accounts Receivable declined by COP17,912 Mil from Dec. 2023 to Dec. 2024 .

Banco Comercial AV Villas's Accounts Receivable for the quarter that ended in Jun. 2025 was COP0 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. Banco Comercial AV Villas's Days Sales Outstanding for the three months ended in Jun. 2025 was 0.00.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Banco Comercial AV Villas's liquidation value for the three months ended in Jun. 2025 was COP-18,310,329 Mil.

Banco Comercial AV Villas  (BOG:VILLAS) 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.

Banco Comercial AV Villas's Days Sales Outstanding for the quarter that ended in Jun. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0/298293*91
=0.00

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

Banco Comercial AV Villas's liquidation value for the quarter that ended in Jun. 2025 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=936066-19246395+0.75 * 0+0.5 * 0
=-18,310,329

* 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.

Banco Comercial AV Villas Change In Receivables Related Terms

Banco Comercial AV Villas Change In Receivables Historical Data

* Premium members only.

The historical data trend for Banco Comercial AV Villas'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.

Banco Comercial AV Villas Change In Receivables Chart

Banco Comercial AV Villas Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only -35,333.00 23,006.00 -109,327.00 -58,479.00 17,912.00

Banco Comercial AV Villas Quarterly Data
Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25
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 -10,850.00 23,158.00 -60,693.00 29,011.00 -32,299.00
BOG:VILLAS
34GF Score
Banco Comercial AV Villas SA BOG:VILLAS
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Banco Comercial AV Villas 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. 2025 adds up the quarterly data reported by the company within the most recent 12 months, which was COP-40,823 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 COP-40,823 Mil mean?
Banco Comercial AV Villas (BOG:VILLAS) has a Change In Receivables of COP-40,823 Mil as of Jun. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Banco Comercial AV Villas and its competitors.
Is Banco Comercial AV Villas' Change In Receivables too high?
Banco Comercial AV Villas' current Change In Receivables is COP-40,823 Mil. Overall, Banco Comercial AV Villas has a GF Score™ of 34/100, reflecting its overall financial health beyond just this single metric.
How does Banco Comercial AV Villas' Change In Receivables compare to PNC and USB?
Banco Comercial AV Villas' Change In Receivables of COP-40,823 Mil can be compared against companies in the Banks 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 Banks company?
A good Change In Receivables depends on the Banks 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 Banco Comercial AV Villas and its competitors. Banco Comercial AV Villas's current Change In Receivables is COP-40,823 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Banco Comercial AV Villas stock overvalued right now?
Banco Comercial AV Villas (BOG:VILLAS) has a current Change In Receivables of COP-40,823 Mil. The current Change In Receivables is COP-40,823 Mil. Banco Comercial AV Villas' overall GF Score™ is 34/100. 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 Banco Comercial AV Villas (BOG:VILLAS), the current Change In Receivables is COP-40,823 Mil as of Jun. 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.

Banco Comercial AV Villas Business Description

Address Carrera 13 No 27-47 Piso 24, Bogota, COL
Banco Comercial AV Villas SA provides personal and commercial banking services in Colombia. It offers current accounts, AFC accounts, savings accounts, mobile accounts, and CDTs; debit and credit cards; and credit warrants, and student loans.
34GF Score

Get the complete analysis for BOG:VILLAS

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

COP2,400.00
Price