Alupar Investimento (BSP:ALUP3) Change In Receivables: R$2,954 Mil (TTM As of Mar. 2026)

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BSP:ALUP3 Alupar Investimento SA BSP:ALUP3
64 GF Score
Price R$11.50
GF Value R$10.51
Valuation Fairly Valued
! 3 Warning Signs
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What is Alupar Investimento Change In Receivables?

Alupar Investimento BSP:ALUP3 -0.78% 64 Change In Receivables is R$2,954 Mil as of Mar. 2026. GuruFocus rates BSP:ALUP3 with a GF Score™ of 64/100 and a GF Value™ of R$10.51 (Fairly Valued). The stock has 3 warning signs investors should review.

Alupar Investimento's change in receivables for the quarter that ended in Mar. 2026 was R$723 Mil. It means Alupar Investimento's Accounts Receivable declined by R$723 Mil from Dec. 2025 to Mar. 2026 .

Alupar Investimento's change in receivables for the fiscal year that ended in Dec. 2025 was R$2,911 Mil. It means Alupar Investimento's Accounts Receivable declined by R$2,911 Mil from Dec. 2024 to Dec. 2025 .

Alupar Investimento's Accounts Receivable for the quarter that ended in Mar. 2026 was R$191 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. Alupar Investimento's Days Sales Outstanding for the three months ended in Mar. 2026 was 13.90.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Alupar Investimento's liquidation value for the three months ended in Mar. 2026 was R$-16,117 Mil.


Alupar Investimento  (BSP:ALUP3) 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.

Alupar Investimento's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=191.285/1255.635*91
=13.90

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

Alupar Investimento'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)
=5246.157-21511.944+0.75 * 191.285+0.5 * 10.78
=-16,117

* 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.


Alupar Investimento Change In Receivables Related Terms


Alupar Investimento Change In Receivables Historical Data

* Premium members only.

The historical data trend for Alupar Investimento'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.

Alupar Investimento Change In Receivables Chart

Alupar Investimento 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 -2,962.26 2,506.56 2,648.97 2,660.32 2,910.74

Alupar Investimento 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 679.74 721.16 748.66 761.18 722.52
BSP:ALUP3
64GF Score
Alupar Investimento SA BSP:ALUP3
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Alupar Investimento 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 R$2,954 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 R$2,954 Mil mean?
Alupar Investimento (BSP:ALUP3) has a Change In Receivables of R$2,954 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Alupar Investimento and its competitors.
Is Alupar Investimento's Change In Receivables too high?
Alupar Investimento's current Change In Receivables is R$2,954 Mil. Overall, Alupar Investimento has a GF Score™ of 64/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Alupar Investimento's Change In Receivables compare to competitors?
Alupar Investimento's Change In Receivables of R$2,954 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 Alupar Investimento and its competitors. Alupar Investimento's current Change In Receivables is R$2,954 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Alupar Investimento stock overvalued right now?
Based on GuruFocus' analysis, Alupar Investimento (BSP:ALUP3) is currently considered Fairly Valued. The stock's GF Value™ is R$10.51, compared to a current price of R$11.50 — trading 9.4% above its estimated fair value. The current Change In Receivables is R$2,954 Mil. Alupar Investimento's overall GF Score™ is 64/100 with 3 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 Alupar Investimento (BSP:ALUP3), the current Change In Receivables is R$2,954 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 Alupar Investimento (BSP:ALUP3) Overvalued in 2026?

Based on GuruFocus' analysis, Alupar Investimento stock appears to be overvalued. The current stock price of R$11.50 is trading 9.4% above its estimated GF Value™ of R$10.51. GuruFocus considers Alupar Investimento to be Fairly Valued.

Key valuation signals for BSP:ALUP3:

  • Change In Receivables: R$2,954 Mil
  • GF Value™: R$10.51 vs. price of R$11.50 (9.4% above fair value)
  • GF Score™: 64/100 with 3 warning signs

No single metric tells the full story. See the BSP:ALUP3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Alupar Investimento Business Description

Other Exchanges ALUP11:BrazilALUP4:Brazil
Address Rua Gomes de, Carvalho, 1996, 16 floor, Suite 161, Room A, Sao Paulo, SP, BRA, 4547-006
Alupar Investimento SA is an investment in other entities operating in the energy and infrastructure industries, in Brazil and abroad. It has two segments Transmission segment and the Generation segment. Its sources of revenue include energy transmission revenue, infrastructure revenue, revenue from the remuneration of concession assets, and revenue from energy supply. The majority of revenue comes from the remuneration of concession assets. It generates the vast majority of its revenue in Brazil.
64GF Score

Get the complete analysis for BSP:ALUP3

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

R$11.50
Price
R$10.51
GF Value