BCO Estado do Rio Grande do Sul (BSP:BRSR3) Change In Receivables: R$133 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.

BSP:BRSR3 BCO Estado do Rio Grande do Sul SA BSP:BRSR3
72 GF Score
Price R$18.31
GF Value R$14.91
Valuation Modestly Overvalued
! 6 Warning Signs
View Full Analysis

What is BCO Estado do Rio Grande do Sul Change In Receivables?

BCO Estado do Rio Grande do Sul BSP:BRSR3 +0.44% 72 Change In Receivables is R$133 Mil as of Jun. 2026. GuruFocus rates BSP:BRSR3 with a GF Score™ of 72/100 and a GF Value™ of R$14.91 (Modestly Overvalued). The stock has 6 warning signs investors should review.

BCO Estado do Rio Grande do Sul's change in receivables for the quarter that ended in Jun. 2026 was R$-104 Mil. It means BCO Estado do Rio Grande do Sul's Accounts Receivable increased by R$104 Mil from Mar. 2026 to Jun. 2026 .

BCO Estado do Rio Grande do Sul's change in receivables for the fiscal year that ended in Dec. 2025 was R$70 Mil. It means BCO Estado do Rio Grande do Sul's Accounts Receivable declined by R$70 Mil from Dec. 2024 to Dec. 2025 .

BCO Estado do Rio Grande do Sul's Accounts Receivable for the quarter that ended in Jun. 2026 was R$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. BCO Estado do Rio Grande do Sul'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. BCO Estado do Rio Grande do Sul's liquidation value for the three months ended in Jun. 2026 was R$-137,052 Mil.


BCO Estado do Rio Grande do Sul  (BSP:BRSR3) 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.

BCO Estado do Rio Grande do Sul's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0/2279.7*91
=0.00

2. In Ben Graham's calculation of liquidation value, BCO Estado do Rio Grande do Sul's accounts receivable are only considered to be worth 75% of book value:

BCO Estado do Rio Grande do Sul'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)
=23793.806-160845.89+0.75 * 0+0.5 * 0
=-137,052

* 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.


BCO Estado do Rio Grande do Sul Change In Receivables Related Terms


BCO Estado do Rio Grande do Sul Change In Receivables Historical Data

* Premium members only.

The historical data trend for BCO Estado do Rio Grande do Sul'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.

BCO Estado do Rio Grande do Sul Change In Receivables Chart

BCO Estado do Rio Grande do Sul 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 -60.42 -53.74 25.60 186.70 70.19

BCO Estado do Rio Grande do Sul 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 -110.56 -47.69 351.48 -66.92 -103.85
BSP:BRSR3
72GF Score
BCO Estado do Rio Grande do Sul SA BSP:BRSR3
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

BCO Estado do Rio Grande do Sul 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 R$133 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$133 Mil mean?
BCO Estado do Rio Grande do Sul (BSP:BRSR3) has a Change In Receivables of R$133 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for BCO Estado do Rio Grande do Sul and its competitors.
Is BCO Estado do Rio Grande do Sul's Change In Receivables too high?
BCO Estado do Rio Grande do Sul's current Change In Receivables is R$133 Mil. Overall, BCO Estado do Rio Grande do Sul has a GF Score™ of 72/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does BCO Estado do Rio Grande do Sul's Change In Receivables compare to competitors?
BCO Estado do Rio Grande do Sul's Change In Receivables of R$133 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 BCO Estado do Rio Grande do Sul and its competitors. BCO Estado do Rio Grande do Sul's current Change In Receivables is R$133 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is BCO Estado do Rio Grande do Sul stock overvalued right now?
Based on GuruFocus' analysis, BCO Estado do Rio Grande do Sul (BSP:BRSR3) is currently considered Modestly Overvalued. The stock's GF Value™ is R$14.91, compared to a current price of R$18.31 — trading 22.8% above its estimated fair value. The current Change In Receivables is R$133 Mil. BCO Estado do Rio Grande do Sul's overall GF Score™ is 72/100 with 6 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 BCO Estado do Rio Grande do Sul (BSP:BRSR3), the current Change In Receivables is R$133 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 BCO Estado do Rio Grande do Sul (BSP:BRSR3) Overvalued in 2026?

Based on GuruFocus' analysis, BCO Estado do Rio Grande do Sul stock appears to be overvalued. The current stock price of R$18.31 is trading 22.8% above its estimated GF Value™ of R$14.91. GuruFocus considers BCO Estado do Rio Grande do Sul to be Modestly Overvalued.

Key valuation signals for BSP:BRSR3:

  • Change In Receivables: R$133 Mil
  • GF Value™: R$14.91 vs. price of R$18.31 (22.8% above fair value)
  • GF Score™: 72/100 with 6 warning signs

No single metric tells the full story. See the BSP:BRSR3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


BCO Estado do Rio Grande do Sul Business Description

Other Exchanges BRSR6:BrazilBRSR5:Brazil
Address Rua Capitao Montanha, nº 177 - Centro Porto Alegre, Porto Alegre, RS, BRA, 90010-040
BCO Estado do Rio Grande do Sul SA is a Brazil-based commercial bank that provides personal and corporate banking services. It provides financial services such as multiple banks, providing brokering services, consortia, card management, and warehouses. The company with its subsidiaries and affiliates operates commercial, lending, financing and investment, mortgage loan, development, leasing, and investment portfolios, including foreign exchange transactions, securities brokerage, and credit card and consortium management.
72GF Score

Get the complete analysis for BSP:BRSR3

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

R$18.31
Price
R$14.91
GF Value