Espire Hospitality (BOM:532016) Change In Receivables: ₹0 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.

BOM:532016 Espire Hospitality Ltd BOM:532016
48 GF Score
Price ₹161.50
GF Value ₹508.59
Valuation Possible Value Trap
! 4 Warning Signs
View Full Analysis

What is Espire Hospitality Change In Receivables?

Espire Hospitality BOM:532016 -0.68% 48 Change In Receivables is ₹0 Mil as of Jun. 2026. GuruFocus rates BOM:532016 with a GF Score™ of 48/100 and a GF Value™ of ₹508.59 (Possible Value Trap). The stock has 4 warning signs investors should review.

Espire Hospitality's change in receivables for the quarter that ended in Jun. 2026 was ₹0 Mil. It means Espire Hospitality's Accounts Receivable stayed the same from Mar. 2026 to Jun. 2026 .

Espire Hospitality's change in receivables for the fiscal year that ended in Mar. 2026 was ₹7 Mil. It means Espire Hospitality's Accounts Receivable declined by ₹7 Mil from Mar. 2025 to Mar. 2026 .

Espire Hospitality's Accounts Receivable for the quarter that ended in Jun. 2026 was ₹0 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. Espire Hospitality's Days Sales Outstanding for the three months ended in Jun. 2026 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. Espire Hospitality's liquidation value for the three months ended in Jun. 2026 was ₹0 Mil.


Espire Hospitality  (BOM:532016) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0/373.606*91
=0.00

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

Espire Hospitality'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)
=0-0+0.75 * 0+0.5 * 0
=0

* 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.


Espire Hospitality Change In Receivables Related Terms


Espire Hospitality Change In Receivables Historical Data

* Premium members only.

The historical data trend for Espire Hospitality'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.

Espire Hospitality Change In Receivables Chart

Espire Hospitality Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only -0.48 -4.23 -0.63 -4.31 6.94

Espire Hospitality 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 0.00 0.00 0.00 0.00 0.00
BOM:532016
48GF Score
Espire Hospitality Ltd BOM:532016
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Espire Hospitality 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 ₹0 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 ₹0 Mil mean?
Espire Hospitality (BOM:532016) has a Change In Receivables of ₹0 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Espire Hospitality and its competitors.
Is Espire Hospitality's Change In Receivables too high?
Espire Hospitality's current Change In Receivables is ₹0 Mil. Overall, Espire Hospitality has a GF Score™ of 48/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Espire Hospitality's Change In Receivables compare to LVS and MGM?
Espire Hospitality's Change In Receivables of ₹0 Mil can be compared against companies in the Travel & Leisure 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 Travel & Leisure company?
A good Change In Receivables depends on the Travel & Leisure 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 Espire Hospitality and its competitors. Espire Hospitality's current Change In Receivables is ₹0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Espire Hospitality stock overvalued right now?
Based on GuruFocus' analysis, Espire Hospitality (BOM:532016) is currently considered Possible Value Trap. The stock's GF Value™ is ₹508.59, compared to a current price of ₹161.50 — trading 68.2% below its estimated fair value. The current Change In Receivables is ₹0 Mil. Espire Hospitality's overall GF Score™ is 48/100 with 4 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 Espire Hospitality (BOM:532016), the current Change In Receivables is ₹0 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 Espire Hospitality (BOM:532016) Overvalued in 2026?

Based on GuruFocus' analysis, Espire Hospitality stock appears to be undervalued. The current stock price of ₹161.50 is trading 68.2% below its estimated GF Value™ of ₹508.59. GuruFocus considers Espire Hospitality to be Possible Value Trap.

Key valuation signals for BOM:532016:

  • Change In Receivables: ₹0 Mil
  • GF Value™: ₹508.59 vs. price of ₹161.50 (68.2% below fair value)
  • GF Score™: 48/100 with 4 warning signs

No single metric tells the full story. See the BOM:532016 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Espire Hospitality Business Description

Address Mathura Road, A 41, Mohan Co-Operative Industrial Estate, New Delhi, IND, 110044
Espire Hospitality Ltd is a company that engages in the Hotel Sector and real estate development activities. The company is engaged in the business of hospitality that includes operating, managing, developing, renovating, and promoting hotels and resorts and other related services. The company deals in the Hotel and Resorts segment. The hotels operated by the company include Country Inn Nature Resorts (Bhimtal), Country Inn Tarika (Jim Corbett), Country Inn Tarika Varca Beach (Goa), Country Inn Express (Sajjangarh), Zana - Luxury Escapes (Udaipur), Country Inn Hall of Heritage (Amritsar), and others. The company derives maximum revenue from Room Rent & Room Package Sale services.
48GF Score

Get the complete analysis for BOM:532016

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

₹161.50
Price
₹508.59
GF Value