Plano & Plano Desenvolvimento Imobiliario (BSP:PLPL3) Change In Receivables: R$-846 Mil (TTM As of Mar. 2026)

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BSP:PLPL3 Plano & Plano Desenvolvimento Imobiliario SA BSP:PLPL3
81 GF Score
Price R$8.27
GF Value R$19.03
Valuation Possible Value Trap
! 4 Warning Signs
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What is Plano & Plano Desenvolvimento Imobiliario Change In Receivables?

Plano & Plano Desenvolvimento Imobiliario BSP:PLPL3 -0.36% 81 Change In Receivables is R$-846 Mil as of Mar. 2026. GuruFocus rates BSP:PLPL3 with a GF Score™ of 81/100 and a GF Value™ of R$19.03 (Possible Value Trap). The stock has 4 warning signs investors should review.

Plano & Plano Desenvolvimento Imobiliario's change in receivables for the quarter that ended in Mar. 2026 was R$-190 Mil. It means Plano & Plano Desenvolvimento Imobiliario's Accounts Receivable increased by R$190 Mil from Dec. 2025 to Mar. 2026 .

Plano & Plano Desenvolvimento Imobiliario's change in receivables for the fiscal year that ended in Dec. 2025 was R$-783 Mil. It means Plano & Plano Desenvolvimento Imobiliario's Accounts Receivable increased by R$783 Mil from Dec. 2024 to Dec. 2025 .

Plano & Plano Desenvolvimento Imobiliario's Accounts Receivable for the quarter that ended in Mar. 2026 was R$1,342 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. Plano & Plano Desenvolvimento Imobiliario's Days Sales Outstanding for the three months ended in Mar. 2026 was 165.81.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Plano & Plano Desenvolvimento Imobiliario's liquidation value for the three months ended in Mar. 2026 was R$-488 Mil.

Plano & Plano Desenvolvimento Imobiliario  (BSP:PLPL3) 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.

Plano & Plano Desenvolvimento Imobiliario's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1341.594/738.328*91
=165.81

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

Plano & Plano Desenvolvimento Imobiliario'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)
=1035.758-3241.34+0.75 * 1341.594+0.5 * 1422.519
=-488

* 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.

Plano & Plano Desenvolvimento Imobiliario Change In Receivables Related Terms

Plano & Plano Desenvolvimento Imobiliario Change In Receivables Historical Data

* Premium members only.

The historical data trend for Plano & Plano Desenvolvimento Imobiliario'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.

Plano & Plano Desenvolvimento Imobiliario Change In Receivables Chart

Plano & Plano Desenvolvimento Imobiliario 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 -60.80 -194.40 -290.04 -326.08 -782.79

Plano & Plano Desenvolvimento Imobiliario 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 -127.03 -181.35 -134.46 -339.95 -190.44
BSP:PLPL3
81GF Score
Plano & Plano Desenvolvimento Imobiliario SA BSP:PLPL3
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Plano & Plano Desenvolvimento Imobiliario 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$-846 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$-846 Mil mean?
Plano & Plano Desenvolvimento Imobiliario (BSP:PLPL3) has a Change In Receivables of R$-846 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Plano & Plano Desenvolvimento Imobiliario and its competitors.
Is Plano & Plano Desenvolvimento Imobiliario's Change In Receivables too high?
Plano & Plano Desenvolvimento Imobiliario's current Change In Receivables is R$-846 Mil. Overall, Plano & Plano Desenvolvimento Imobiliario has a GF Score™ of 81/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Plano & Plano Desenvolvimento Imobiliario's Change In Receivables compare to competitors?
Plano & Plano Desenvolvimento Imobiliario's Change In Receivables of R$-846 Mil can be compared against companies in the Real Estate 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 Real Estate company?
A good Change In Receivables depends on the Real Estate 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 Plano & Plano Desenvolvimento Imobiliario and its competitors. Plano & Plano Desenvolvimento Imobiliario's current Change In Receivables is R$-846 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Plano & Plano Desenvolvimento Imobiliario stock overvalued right now?
Based on GuruFocus' analysis, Plano & Plano Desenvolvimento Imobiliario (BSP:PLPL3) is currently considered Possible Value Trap. The stock's GF Value™ is R$19.03, compared to a current price of R$8.27 — trading 56.5% below its estimated fair value. The current Change In Receivables is R$-846 Mil. Plano & Plano Desenvolvimento Imobiliario's overall GF Score™ is 81/100 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 Plano & Plano Desenvolvimento Imobiliario (BSP:PLPL3), the current Change In Receivables is R$-846 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 Plano & Plano Desenvolvimento Imobiliario (BSP:PLPL3) Overvalued in 2026?

Based on GuruFocus' analysis, Plano & Plano Desenvolvimento Imobiliario stock appears to be undervalued. The current stock price of R$8.27 is trading 56.5% below its estimated GF Value™ of R$19.03. GuruFocus considers Plano & Plano Desenvolvimento Imobiliario to be Possible Value Trap.

Key valuation signals for BSP:PLPL3:

  • Change In Receivables: R$-846 Mil
  • GF Value™: R$19.03 vs. price of R$8.27 (56.5% below fair value)
  • GF Score™: 81/100 with 4 warning signs

No single metric tells the full story. See the BSP:PLPL3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Plano & Plano Desenvolvimento Imobiliario Business Description

Address Rua Samuel Morse, no 74, conjunto no 132, parte, Brooklin, Sao Paulo, SP, BRA, 04576-060
Plano & Plano Desenvolvimento Imobiliario SA is one of the largest construction companies and real estate developers in the Sao Paulo Metropolitan Region.
81GF Score

Get the complete analysis for BSP:PLPL3

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

R$8.27
Price
R$19.03
GF Value