Vitru Brasil Empreendimentos Participacoes e Comercio (BSP:VTRU3) Change In Receivables: R$-177 Mil (TTM As of Jun. 2026)

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BSP:VTRU3 Vitru Brasil Empreendimentos Participacoes e Comercio SA BSP:VTRU3
14 GF Score
Price R$14.72
! 3 Warning Signs
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What is Vitru Brasil Empreendimentos Participacoes e Comercio Change In Receivables?

Vitru Brasil Empreendimentos Participacoes e Comercio BSP:VTRU3 +0.48% 14 Change In Receivables is R$-177 Mil as of Jun. 2026. GuruFocus rates BSP:VTRU3 with a GF Score™ of 14/100. The stock has 3 warning signs investors should review.

Vitru Brasil Empreendimentos Participacoes e Comercio's change in receivables for the quarter that ended in Jun. 2026 was R$-56 Mil. It means Vitru Brasil Empreendimentos Participacoes e Comercio's Accounts Receivable increased by R$56 Mil from Mar. 2026 to Jun. 2026 .

Vitru Brasil Empreendimentos Participacoes e Comercio's change in receivables for the fiscal year that ended in Dec. 2025 was R$-200 Mil. It means Vitru Brasil Empreendimentos Participacoes e Comercio's Accounts Receivable increased by R$200 Mil from Dec. 2024 to Dec. 2025 .

Vitru Brasil Empreendimentos Participacoes e Comercio's Accounts Receivable for the quarter that ended in Jun. 2026 was R$268 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. Vitru Brasil Empreendimentos Participacoes e Comercio's Days Sales Outstanding for the three months ended in Jun. 2026 was 36.93.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Vitru Brasil Empreendimentos Participacoes e Comercio's liquidation value for the three months ended in Jun. 2026 was R$-1,709 Mil.

Vitru Brasil Empreendimentos Participacoes e Comercio  (BSP:VTRU3) 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.

Vitru Brasil Empreendimentos Participacoes 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
=267.64/661.348*91
=36.93

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

Vitru Brasil Empreendimentos Participacoes 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)
=697.932-2607.475+0.75 * 267.64+0.5 * 0
=-1,709

* 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.

Vitru Brasil Empreendimentos Participacoes e Comercio Change In Receivables Related Terms

Vitru Brasil Empreendimentos Participacoes e Comercio Change In Receivables Historical Data

* Premium members only.

The historical data trend for Vitru Brasil Empreendimentos Participacoes 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.

Vitru Brasil Empreendimentos Participacoes e Comercio Change In Receivables Chart

Vitru Brasil Empreendimentos Participacoes e Comercio Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
-117.08 -209.03 -278.64 -233.31 -200.45

Vitru Brasil Empreendimentos Participacoes e Comercio Quarterly Data
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 -87.65 -22.48 -49.81 -48.10 -56.22
BSP:VTRU3
14GF Score
Vitru Brasil Empreendimentos Participacoes e Comercio SA BSP:VTRU3
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Vitru Brasil Empreendimentos Participacoes 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$-177 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$-177 Mil mean?
Vitru Brasil Empreendimentos Participacoes e Comercio (BSP:VTRU3) has a Change In Receivables of R$-177 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Vitru Brasil Empreendimentos Participacoes e Comercio and its competitors.
Is Vitru Brasil Empreendimentos Participacoes e Comercio's Change In Receivables too high?
Vitru Brasil Empreendimentos Participacoes e Comercio's current Change In Receivables is R$-177 Mil. Overall, Vitru Brasil Empreendimentos Participacoes e Comercio has a GF Score™ of 14/100, reflecting its overall financial health beyond just this single metric.
How does Vitru Brasil Empreendimentos Participacoes e Comercio's Change In Receivables compare to EDU and TAL?
Vitru Brasil Empreendimentos Participacoes e Comercio's Change In Receivables of R$-177 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 Vitru Brasil Empreendimentos Participacoes e Comercio and its competitors. Vitru Brasil Empreendimentos Participacoes e Comercio's current Change In Receivables is R$-177 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Vitru Brasil Empreendimentos Participacoes e Comercio stock overvalued right now?
Vitru Brasil Empreendimentos Participacoes e Comercio (BSP:VTRU3) has a current Change In Receivables of R$-177 Mil. The current Change In Receivables is R$-177 Mil. Vitru Brasil Empreendimentos Participacoes e Comercio's overall GF Score™ is 14/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Change In Receivables calculated?
Change In Receivables is calculated from a company's financial statements. For Vitru Brasil Empreendimentos Participacoes e Comercio (BSP:VTRU3), the current Change In Receivables is R$-177 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.

Vitru Brasil Empreendimentos Participacoes e Comercio Business Description

Address Rodovia Jose Carlos Daux, 5500, Torre Jurere A, Room 212, 2nd Floor, Saco Grande, Florianopolis, SC, BRA, 88032-005
Vitru Brasil Empreendimentos Participacoes e Comercio SA invests in educational service providers and provides distance learning continuing education services through its subsidiaries. The group provides educational services in Brazil, mainly undergraduate and continuing education courses, offered in person at its campuses located throughout Brazil. Its operating segments are: Distance Learning Undergraduate Courses, In-person undergraduate programs, and Continuing education courses. Maximum revenue is generated from its Distance Learning business, which offers virtual learning opportunities in education, business administration, accounting, physical education, vocational training, engineering, and health-related courses.
14GF Score

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R$14.72
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