Diagnosticos da America (BSP:DASA3) Change In Receivables: R$-543 Mil (TTM As of Mar. 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:DASA3 Diagnosticos da America SA BSP:DASA3
46 GF Score
Price R$2.68
GF Value R$1.68
Valuation Significantly Overvalued
! 3 Warning Signs
View Full Analysis

What is Diagnosticos da America Change In Receivables?

Diagnosticos da America BSP:DASA3 +2.68% 46 Change In Receivables is R$-543 Mil as of Mar. 2026. GuruFocus rates BSP:DASA3 with a GF Score™ of 46/100 and a GF Value™ of R$1.68 (Significantly Overvalued). The stock has 3 warning signs investors should review.

Diagnosticos da America's change in receivables for the quarter that ended in Mar. 2026 was R$-291 Mil. It means Diagnosticos da America's Accounts Receivable increased by R$291 Mil from Dec. 2025 to Mar. 2026 .

Diagnosticos da America's change in receivables for the fiscal year that ended in Dec. 2025 was R$-662 Mil. It means Diagnosticos da America's Accounts Receivable increased by R$662 Mil from Dec. 2024 to Dec. 2025 .

Diagnosticos da America's Accounts Receivable for the quarter that ended in Mar. 2026 was R$2,377 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. Diagnosticos da America's Days Sales Outstanding for the three months ended in Mar. 2026 was 97.57.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Diagnosticos da America's liquidation value for the three months ended in Mar. 2026 was R$-7,343 Mil.


Diagnosticos da America  (BSP:DASA3) 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.

Diagnosticos da America's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=2376.754/2222.829*91
=97.57

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

Diagnosticos da America'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)
=1705.014-10918.291+0.75 * 2376.754+0.5 * 175.033
=-7,343

* 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.


Diagnosticos da America Change In Receivables Related Terms


Diagnosticos da America Change In Receivables Historical Data

* Premium members only.

The historical data trend for Diagnosticos da America'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.

Diagnosticos da America Change In Receivables Chart

Diagnosticos da America 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 -237.39 -804.36 -830.18 -1,199.40 -661.58

Diagnosticos da America 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 -409.40 -272.33 -116.67 136.82 -290.55
BSP:DASA3
46GF Score
Diagnosticos da America SA BSP:DASA3
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Diagnosticos da America 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$-543 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$-543 Mil mean?
Diagnosticos da America (BSP:DASA3) has a Change In Receivables of R$-543 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Diagnosticos da America and its competitors.
Is Diagnosticos da America's Change In Receivables too high?
Diagnosticos da America's current Change In Receivables is R$-543 Mil. Overall, Diagnosticos da America has a GF Score™ of 46/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Diagnosticos da America's Change In Receivables compare to TMO and DHR?
Diagnosticos da America's Change In Receivables of R$-543 Mil can be compared against companies in the Medical Diagnostics & Research 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 Medical Diagnostics & Research company?
A good Change In Receivables depends on the Medical Diagnostics & Research 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 Diagnosticos da America and its competitors. Diagnosticos da America's current Change In Receivables is R$-543 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Diagnosticos da America stock overvalued right now?
Based on GuruFocus' analysis, Diagnosticos da America (BSP:DASA3) is currently considered Significantly Overvalued. The stock's GF Value™ is R$1.68, compared to a current price of R$2.68 — trading 59.5% above its estimated fair value. The current Change In Receivables is R$-543 Mil. Diagnosticos da America's overall GF Score™ is 46/100 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 Diagnosticos da America (BSP:DASA3), the current Change In Receivables is R$-543 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 Diagnosticos da America (BSP:DASA3) Overvalued in 2026?

Based on GuruFocus' analysis, Diagnosticos da America stock appears to be overvalued. The current stock price of R$2.68 is trading 59.5% above its estimated GF Value™ of R$1.68. GuruFocus considers Diagnosticos da America to be Significantly Overvalued.

Key valuation signals for BSP:DASA3:

  • Change In Receivables: R$-543 Mil
  • GF Value™: R$1.68 vs. price of R$2.68 (59.5% above fair value)
  • GF Score™: 46/100 with 3 warning signs

No single metric tells the full story. See the BSP:DASA3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Diagnosticos da America Business Description

Address Avenida Jurua, 434, Alphaville, Barueri, SP, BRA, 06455-010
Diagnosticos da America SA operates as a medical diagnostics company in Brazil. The company offers clinical analysis, diagnostic imaging tests, and patient service centers. It has three operating segments. Outpatient care services and care coordination includes Diagnosis and health management, Hospitals and oncology include Medical and hospital services & Foreign operations include Diagnosis. The majority is from the Hospitals and oncology segment. Geographically, it operates in Brazil and South America (Argentina, Uruguay, Chile and Colombia).
46GF Score

Get the complete analysis for BSP:DASA3

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

R$2.68
Price
R$1.68
GF Value