Boafra Sementes (BSP:SOJA3) Change In Receivables: R$-282 Mil (TTM As of Jun. 2026)

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BSP:SOJA3 Boa Safra Sementes SA BSP:SOJA3
71 GF Score
Price R$6.66
GF Value R$15.85
Valuation Possible Value Trap
! 10 Warning Signs
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What is Boafra Sementes Change In Receivables?

Boafra Sementes BSP:SOJA3 +4.39% 71 Change In Receivables is R$-282 Mil as of Jun. 2026. GuruFocus rates BSP:SOJA3 with a GF Score™ of 71/100 and a GF Value™ of R$15.85 (Possible Value Trap). The stock has 10 warning signs investors should review.

Boafra Sementes's change in receivables for the quarter that ended in Jun. 2026 was R$617 Mil. It means Boafra Sementes's Accounts Receivable declined by R$617 Mil from Mar. 2026 to Jun. 2026 .

Boafra Sementes's change in receivables for the fiscal year that ended in Dec. 2025 was R$-383 Mil. It means Boafra Sementes's Accounts Receivable increased by R$383 Mil from Dec. 2024 to Dec. 2025 .

Boafra Sementes's Accounts Receivable for the quarter that ended in Jun. 2026 was R$212 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. Boafra Sementes's Days Sales Outstanding for the three months ended in Jun. 2026 was 155.24.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Boafra Sementes's liquidation value for the three months ended in Jun. 2026 was R$-873 Mil.

Boafra Sementes  (BSP:SOJA3) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=212.117/124.681*91
=155.24

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

Boafra Sementes'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)
=1100.9-2657.072+0.75 * 212.117+0.5 * 1047.281
=-873

* 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.

Boafra Sementes Change In Receivables Related Terms

Boafra Sementes Change In Receivables Historical Data

* Premium members only.

The historical data trend for Boafra Sementes'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.

Boafra Sementes Change In Receivables Chart

Boafra Sementes Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial -181.40 -102.29 -269.18 -214.28 -383.21

Boafra Sementes 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 476.13 -407.73 -436.17 -55.35 617.41
BSP:SOJA3
71GF Score
Boa Safra Sementes SA BSP:SOJA3
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Boafra Sementes 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$-282 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$-282 Mil mean?
Boafra Sementes (BSP:SOJA3) has a Change In Receivables of R$-282 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Boafra Sementes and its competitors.
Is Boafra Sementes' Change In Receivables too high?
Boafra Sementes' current Change In Receivables is R$-282 Mil. Overall, Boafra Sementes has a GF Score™ of 71/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Boafra Sementes' Change In Receivables compare to CTVA and CF?
Boafra Sementes' Change In Receivables of R$-282 Mil can be compared against companies in the Agriculture 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 Agriculture company?
A good Change In Receivables depends on the Agriculture 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 Boafra Sementes and its competitors. Boafra Sementes's current Change In Receivables is R$-282 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Boafra Sementes stock overvalued right now?
Based on GuruFocus' analysis, Boafra Sementes (BSP:SOJA3) is currently considered Possible Value Trap. The stock's GF Value™ is R$15.85, compared to a current price of R$6.66 — trading 58% below its estimated fair value. The current Change In Receivables is R$-282 Mil. Boafra Sementes' overall GF Score™ is 71/100 with 10 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 Boafra Sementes (BSP:SOJA3), the current Change In Receivables is R$-282 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 Boafra Sementes (BSP:SOJA3) Overvalued in 2026?

Based on GuruFocus' analysis, Boafra Sementes stock appears to be undervalued. The current stock price of R$6.66 is trading 58% below its estimated GF Value™ of R$15.85. GuruFocus considers Boafra Sementes to be Possible Value Trap.

Key valuation signals for BSP:SOJA3:

  • Change In Receivables: R$-282 Mil
  • GF Value™: R$15.85 vs. price of R$6.66 (58% below fair value)
  • GF Score™: 71/100 with 10 warning signs

No single metric tells the full story. See the BSP:SOJA3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Boafra Sementes Business Description

Address Avenue Circular no.211 - A, 1 Setor Industrial, Formosa, GO, BRA, 73813-170
Boa Safra Sementes SA is engaged in the production of soybean seeds in Brazil. With the production of certified seeds in partnership with the technology providers, it offers treatments with various chemical and genetic components adapted to ensure high rates of germination and vigor. Its complete portfolio of quality soy seeds also includes corn and bean seeds.
71GF Score

Get the complete analysis for BSP:SOJA3

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

R$6.66
Price
R$15.85
GF Value