Central Puerto (BUE:CEPU) Change In Receivables: ARS0 Mil (TTM As of Jun. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

BUE:CEPU Central Puerto SA BUE:CEPU
84 GF Score
Price ARS2,229.00
GF Value ARS2,549.39
Valuation Modestly Undervalued
! 8 Warning Signs
View Full Analysis

What is Central Puerto Change In Receivables?

Central Puerto BUE:CEPU -1.81% 84 Change In Receivables is ARS0 Mil as of Jun. 2026. GuruFocus rates BUE:CEPU with a GF Score™ of 84/100 and a GF Value™ of ARS2,549.39 (Modestly Undervalued). The stock has 8 warning signs investors should review.

Central Puerto's change in receivables for the quarter that ended in Jun. 2026 was ARS0 Mil. It means Central Puerto's Accounts Receivable stayed the same from Mar. 2026 to Jun. 2026 .

Central Puerto's change in receivables for the fiscal year that ended in Dec. 2025 was ARS15,510 Mil. It means Central Puerto's Accounts Receivable declined by ARS15,510 Mil from Dec. 2024 to Dec. 2025 .

Central Puerto's Accounts Receivable for the quarter that ended in Jun. 2026 was ARS694,427 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. Central Puerto's Days Sales Outstanding for the three months ended in Jun. 2026 was 90.96.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Central Puerto's liquidation value for the three months ended in Jun. 2026 was ARS-1,045,735 Mil.

Central Puerto  (BUE:CEPU) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=694426.668/696613.45*91
=90.96

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

Central Puerto'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)
=264430.296-1867994.31+0.75 * 694426.668+0.5 * 74018.49
=-1,045,735

* 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.

Central Puerto Change In Receivables Related Terms

Central Puerto Change In Receivables Historical Data

* Premium members only.

The historical data trend for Central Puerto'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.

Central Puerto Change In Receivables Chart

Central Puerto 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 22,139.74 68,078.87 123,106.99 80,768.17 15,509.80

Central Puerto 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 0.00 0.00 0.00 0.00 0.00
BUE:CEPU
84GF Score
Central Puerto SA BUE:CEPU
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Central Puerto 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 ARS0 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 ARS0 Mil mean?
Central Puerto (BUE:CEPU) has a Change In Receivables of ARS0 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Central Puerto and its competitors.
Is Central Puerto's Change In Receivables too high?
Central Puerto's current Change In Receivables is ARS0 Mil. Overall, Central Puerto has a GF Score™ of 84/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Central Puerto's Change In Receivables compare to NEE and SO?
Central Puerto's Change In Receivables of ARS0 Mil can be compared against companies in the Utilities - Regulated 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 Utilities - Regulated company?
A good Change In Receivables depends on the Utilities - Regulated 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 Central Puerto and its competitors. Central Puerto's current Change In Receivables is ARS0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Central Puerto stock overvalued right now?
Based on GuruFocus' analysis, Central Puerto (BUE:CEPU) is currently considered Modestly Undervalued. The stock's GF Value™ is ARS2,549.39, compared to a current price of ARS2,229.00 — trading 12.6% below its estimated fair value. The current Change In Receivables is ARS0 Mil. Central Puerto's overall GF Score™ is 84/100 with 8 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 Central Puerto (BUE:CEPU), the current Change In Receivables is ARS0 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 Central Puerto (BUE:CEPU) Overvalued in 2026?

Based on GuruFocus' analysis, Central Puerto stock appears to be undervalued. The current stock price of ARS2,229.00 is trading 12.6% below its estimated GF Value™ of ARS2,549.39. GuruFocus considers Central Puerto to be Modestly Undervalued.

Key valuation signals for BUE:CEPU:

  • Change In Receivables: ARS0 Mil
  • GF Value™: ARS2,549.39 vs. price of ARS2,229.00 (12.6% below fair value)
  • GF Score™: 84/100 with 8 warning signs

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

Central Puerto Business Description

Other Exchanges CEPU:USAC3TA:Germany
Address Avenida Thomas Edison 2701, Dock E - Port, Buenos Aires, ARG, C1104BAB
Central Puerto SA is a power generation company. It is mainly engaged in electric power generation and commercialization. The company is also involved in the natural gas distribution public sector service in the Cuyo and Centro regions in Argentina. The Group has four reporting segments which includes electric power generation from conventional sources, electric power generation from renewable sources, natural gas transport and distribution, and forest activity. The company derives maximum revenue from Electric Power Generation from conventional sources segment.
84GF Score

Get the complete analysis for BUE:CEPU

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

ARS2,229.00
Price
ARS2,549.39
GF Value