Eucatex Industria e Comercio (BSP:EUCA3) Change In Receivables: R$-50 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:EUCA3 Eucatex SA Industria e Comercio BSP:EUCA3
78 GF Score
Price R$21.05
GF Value R$19.49
Valuation Fairly Valued
! 4 Warning Signs
View Full Analysis

What is Eucatex Industria e Comercio Change In Receivables?

Eucatex Industria e Comercio BSP:EUCA3 -0.24% 78 Change In Receivables is R$-50 Mil as of Jun. 2026. GuruFocus rates BSP:EUCA3 with a GF Score™ of 78/100 and a GF Value™ of R$19.49 (Fairly Valued). The stock has 4 warning signs investors should review.

Eucatex Industria e Comercio's change in receivables for the quarter that ended in Jun. 2026 was R$-9 Mil. It means Eucatex Industria e Comercio's Accounts Receivable increased by R$9 Mil from Mar. 2026 to Jun. 2026 .

Eucatex Industria e Comercio's change in receivables for the fiscal year that ended in Dec. 2025 was R$104 Mil. It means Eucatex Industria e Comercio's Accounts Receivable declined by R$104 Mil from Dec. 2024 to Dec. 2025 .

Eucatex Industria e Comercio's Accounts Receivable for the quarter that ended in Jun. 2026 was R$630 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. Eucatex Industria e Comercio's Days Sales Outstanding for the three months ended in Jun. 2026 was 71.32.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Eucatex Industria e Comercio's liquidation value for the three months ended in Jun. 2026 was R$-825 Mil.


Eucatex Industria e Comercio  (BSP:EUCA3) 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.

Eucatex Industria e Comercio's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=630.054/806.078*91
=71.32

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

Eucatex Industria e Comercio'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)
=479.381-2160.095+0.75 * 630.054+0.5 * 765.561
=-825

* 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.


Eucatex Industria e Comercio Change In Receivables Related Terms


Eucatex Industria e Comercio Change In Receivables Historical Data

* Premium members only.

The historical data trend for Eucatex Industria e Comercio'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.

Eucatex Industria e Comercio Change In Receivables Chart

Eucatex Industria e Comercio 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 17.08 47.62 0.67 39.57 103.61

Eucatex Industria e Comercio 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 70.32 29.58 16.95 -86.90 -9.39
BSP:EUCA3
78GF Score
Eucatex SA Industria e Comercio BSP:EUCA3
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Eucatex Industria e Comercio 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$-50 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$-50 Mil mean?
Eucatex Industria e Comercio (BSP:EUCA3) has a Change In Receivables of R$-50 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Eucatex Industria e Comercio and its competitors.
Is Eucatex Industria e Comercio's Change In Receivables too high?
Eucatex Industria e Comercio's current Change In Receivables is R$-50 Mil. Overall, Eucatex Industria e Comercio has a GF Score™ of 78/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Eucatex Industria e Comercio's Change In Receivables compare to TT and JCI?
Eucatex Industria e Comercio's Change In Receivables of R$-50 Mil can be compared against companies in the Construction 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 Construction company?
A good Change In Receivables depends on the Construction 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 Eucatex Industria e Comercio and its competitors. Eucatex Industria e Comercio's current Change In Receivables is R$-50 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eucatex Industria e Comercio stock overvalued right now?
Based on GuruFocus' analysis, Eucatex Industria e Comercio (BSP:EUCA3) is currently considered Fairly Valued. The stock's GF Value™ is R$19.49, compared to a current price of R$21.05 — trading 8% above its estimated fair value. The current Change In Receivables is R$-50 Mil. Eucatex Industria e Comercio's overall GF Score™ is 78/100 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 Eucatex Industria e Comercio (BSP:EUCA3), the current Change In Receivables is R$-50 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 Eucatex Industria e Comercio (BSP:EUCA3) Overvalued in 2026?

Based on GuruFocus' analysis, Eucatex Industria e Comercio stock appears to be overvalued. The current stock price of R$21.05 is trading 8% above its estimated GF Value™ of R$19.49. GuruFocus considers Eucatex Industria e Comercio to be Fairly Valued.

Key valuation signals for BSP:EUCA3:

  • Change In Receivables: R$-50 Mil
  • GF Value™: R$19.49 vs. price of R$21.05 (8% above fair value)
  • GF Score™: 78/100 with 4 warning signs

No single metric tells the full story. See the BSP:EUCA3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Eucatex Industria e Comercio Business Description

Other Exchanges EUCA4:Brazil
Address Tower I and II, 11th Floor, Juscelino - Avenida, Presidente Juscelino, Kubitsche, São Paulo, SP, BRA, 4543900
Eucatex SA Industria e Comercio manufactures laminated flooring, wall partitions, doors, panels, fiberboard, and paints and varnishes. The company provides laminate and vinyl flooring products, baseboards, paints and varnishes, wall partitions, doors, MDF and MDP panels, hardboards, high-density fiberboards, and T-HDF products.
78GF Score

Get the complete analysis for BSP:EUCA3

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

R$21.05
Price
R$19.49
GF Value