Ser Educacional (BSP:SEER3) Change In Receivables: R$-292 Mil (TTM As of Jun. 2026)

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BSP:SEER3 Ser Educacional SA BSP:SEER3
78 GF Score
Price R$11.81
GF Value R$8.49
Valuation Significantly Overvalued
! 3 Warning Signs
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What is Ser Educacional Change In Receivables?

Ser Educacional BSP:SEER3 -1.83% 78 Change In Receivables is R$-292 Mil as of Jun. 2026. GuruFocus rates BSP:SEER3 with a GF Score™ of 78/100 and a GF Value™ of R$8.49 (Significantly Overvalued). The stock has 3 warning signs investors should review.

Ser Educacional's change in receivables for the quarter that ended in Jun. 2026 was R$-118 Mil. It means Ser Educacional's Accounts Receivable increased by R$118 Mil from Mar. 2026 to Jun. 2026 .

Ser Educacional's change in receivables for the fiscal year that ended in Dec. 2025 was R$-234 Mil. It means Ser Educacional's Accounts Receivable increased by R$234 Mil from Dec. 2024 to Dec. 2025 .

Ser Educacional's Accounts Receivable for the quarter that ended in Jun. 2026 was R$635 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. Ser Educacional's Days Sales Outstanding for the three months ended in Jun. 2026 was 93.13.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Ser Educacional's liquidation value for the three months ended in Jun. 2026 was R$-1,091 Mil.

Ser Educacional  (BSP:SEER3) 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.

Ser Educacional's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=634.859/622.036*91
=93.13

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

Ser Educacional'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)
=269.034-1836.24+0.75 * 634.859+0.5 * 0
=-1,091

* 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.

Ser Educacional Change In Receivables Related Terms

Ser Educacional Change In Receivables Historical Data

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The historical data trend for Ser Educacional'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.

Ser Educacional Change In Receivables Chart

Ser Educacional 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 -148.64 -149.80 -171.93 -241.59 -234.45

Ser Educacional 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 -114.07 -28.96 -24.20 -120.66 -118.04
BSP:SEER3
78GF Score
Ser Educacional SA BSP:SEER3
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Ser Educacional 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$-292 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$-292 Mil mean?
Ser Educacional (BSP:SEER3) has a Change In Receivables of R$-292 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Ser Educacional and its competitors.
Is Ser Educacional's Change In Receivables too high?
Ser Educacional's current Change In Receivables is R$-292 Mil. Overall, Ser Educacional has a GF Score™ of 78/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Ser Educacional's Change In Receivables compare to EDU and TAL?
Ser Educacional's Change In Receivables of R$-292 Mil can be compared against companies in the Education 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 Education company?
A good Change In Receivables depends on the Education 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 Ser Educacional and its competitors. Ser Educacional's current Change In Receivables is R$-292 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ser Educacional stock overvalued right now?
Based on GuruFocus' analysis, Ser Educacional (BSP:SEER3) is currently considered Significantly Overvalued. The stock's GF Value™ is R$8.49, compared to a current price of R$11.81 — trading 39.1% above its estimated fair value. The current Change In Receivables is R$-292 Mil. Ser Educacional's overall GF Score™ is 78/100 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 Ser Educacional (BSP:SEER3), the current Change In Receivables is R$-292 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 Ser Educacional (BSP:SEER3) Overvalued in 2026?

Based on GuruFocus' analysis, Ser Educacional stock appears to be overvalued. The current stock price of R$11.81 is trading 39.1% above its estimated GF Value™ of R$8.49. GuruFocus considers Ser Educacional to be Significantly Overvalued.

Key valuation signals for BSP:SEER3:

  • Change In Receivables: R$-292 Mil
  • GF Value™: R$8.49 vs. price of R$11.81 (39.1% above fair value)
  • GF Score™: 78/100 with 3 warning signs

No single metric tells the full story. See the BSP:SEER3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Ser Educacional Business Description

Address Av Da Saudade. 254, Recife, PE, BRA, 50100200
Ser Educacional SA is an education and training services company. It is principally involved in the development and management activities for on-campus and distance-learning undergraduate, graduate, professional training, and other areas of education, and in participation, as a partner or shareholder, in other partnerships and companies in Brazil. Geographically, the operations are carried out through Brazil which also accounts for the majority of the revenue which includes monthly tuitions charged to students enrolled semiannually in regular undergraduate, graduate, distance learning, and technical courses.
78GF Score

Get the complete analysis for BSP:SEER3

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

R$11.81
Price
R$8.49
GF Value