Westwing Comercio Varejista (BSP:WEST3) Change In Receivables: R$3.3 Mil (TTM As of Mar. 2026)

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BSP:WEST3 Westwing Comercio Varejista SA BSP:WEST3
53 GF Score
Price R$3.45
GF Value R$6.60
Valuation Possible Value Trap
! 3 Warning Signs
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What is Westwing Comercio Varejista Change In Receivables?

Westwing Comercio Varejista BSP:WEST3 +0.58% 53 Change In Receivables is R$3.3 Mil as of Mar. 2026. GuruFocus rates BSP:WEST3 with a GF Score™ of 53/100 and a GF Value™ of R$6.60 (Possible Value Trap). The stock has 3 warning signs investors should review.

Westwing Comercio Varejista's change in receivables for the quarter that ended in Mar. 2026 was R$-1.2 Mil. It means Westwing Comercio Varejista's Accounts Receivable increased by R$1.2 Mil from Dec. 2025 to Mar. 2026 .

Westwing Comercio Varejista's change in receivables for the fiscal year that ended in Dec. 2025 was R$3.9 Mil. It means Westwing Comercio Varejista's Accounts Receivable declined by R$3.9 Mil from Dec. 2024 to Dec. 2025 .

Westwing Comercio Varejista's Accounts Receivable for the quarter that ended in Mar. 2026 was R$24.0 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. Westwing Comercio Varejista's Days Sales Outstanding for the three months ended in Mar. 2026 was 61.08.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Westwing Comercio Varejista's liquidation value for the three months ended in Mar. 2026 was R$62.1 Mil.


Westwing Comercio Varejista  (BSP:WEST3) 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.

Westwing Comercio Varejista's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=23.962/35.795*91
=61.08

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

Westwing Comercio Varejista'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)
=109.629-74.539+0.75 * 23.962+0.5 * 18.117
=62.1

* 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.


Westwing Comercio Varejista Change In Receivables Related Terms


Westwing Comercio Varejista Change In Receivables Historical Data

* Premium members only.

The historical data trend for Westwing Comercio Varejista'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.

Westwing Comercio Varejista Change In Receivables Chart

Westwing Comercio Varejista Annual Data
Trend Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only -35.33 -22.26 18.49 4.31 3.88

Westwing Comercio Varejista 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 -0.55 4.30 -5.33 5.46 -1.17
BSP:WEST3
53GF Score
Westwing Comercio Varejista SA BSP:WEST3
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Westwing Comercio Varejista 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$3.3 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$3.3 Mil mean?
Westwing Comercio Varejista (BSP:WEST3) has a Change In Receivables of R$3.3 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Westwing Comercio Varejista and its competitors.
Is Westwing Comercio Varejista's Change In Receivables too high?
Westwing Comercio Varejista's current Change In Receivables is R$3.3 Mil. Overall, Westwing Comercio Varejista has a GF Score™ of 53/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Westwing Comercio Varejista's Change In Receivables compare to CASY and WSM?
Westwing Comercio Varejista's Change In Receivables of R$3.3 Mil can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Change In Receivables depends on the Retail - Cyclical 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 Westwing Comercio Varejista and its competitors. Westwing Comercio Varejista's current Change In Receivables is R$3.3 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Westwing Comercio Varejista stock overvalued right now?
Based on GuruFocus' analysis, Westwing Comercio Varejista (BSP:WEST3) is currently considered Possible Value Trap. The stock's GF Value™ is R$6.60, compared to a current price of R$3.45 — trading 47.7% below its estimated fair value. The current Change In Receivables is R$3.3 Mil. Westwing Comercio Varejista's overall GF Score™ is 53/100 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 Westwing Comercio Varejista (BSP:WEST3), the current Change In Receivables is R$3.3 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 Westwing Comercio Varejista (BSP:WEST3) Overvalued in 2026?

Based on GuruFocus' analysis, Westwing Comercio Varejista stock appears to be undervalued. The current stock price of R$3.45 is trading 47.7% below its estimated GF Value™ of R$6.60. GuruFocus considers Westwing Comercio Varejista to be Possible Value Trap.

Key valuation signals for BSP:WEST3:

  • Change In Receivables: R$3.3 Mil
  • GF Value™: R$6.60 vs. price of R$3.45 (47.7% below fair value)
  • GF Score™: 53/100 with 3 warning signs

No single metric tells the full story. See the BSP:WEST3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Westwing Comercio Varejista Business Description

Address Avenue Queiroz Filho, 1700 - Torre A, 5th Floor - Vila Hamburguesa, Sao Paulo, SP, BRA, 0001-50
Westwing Comercio Varejista SA is engaged in the business of providing home decor and furnishing products. The Company's corporate purpose is to sell furniture, decorative items and clothing and accessories in general, mostly through its website and platforms for mobile applications and physical stores. It offers sofas, dining table, bookcases, beds, bar trolleys, pet furniture, towels sets, garden accessories, carpets, crockery, lighting products, and related products.
53GF Score

Get the complete analysis for BSP:WEST3

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

R$3.45
Price
R$6.60
GF Value