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Ledesma SA BUE:LEDE
Ledesma BUE:LEDE -0.27% 70 Change In Receivables is ARS28,338 Mil as of Feb. 2026. GuruFocus rates BUE:LEDE with a GF Score™ of 70/100 and a GF Value™ of ARS863.77 (Modestly Undervalued). The stock has 6 warning signs investors should review.
Ledesma's change in receivables for the quarter that ended in Feb. 2026 was ARS41,425 Mil. It means Ledesma's Accounts Receivable declined by ARS41,425 Mil from Nov. 2025 to Feb. 2026 .
Ledesma's change in receivables for the fiscal year that ended in May. 2025 was ARS-33,319 Mil. It means Ledesma's Accounts Receivable increased by ARS33,319 Mil from May. 2024 to May. 2025 .
Ledesma's Accounts Receivable for the quarter that ended in Feb. 2026 was ARS131,678 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. Ledesma's Days Sales Outstanding for the three months ended in Feb. 2026 was 45.44.
In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Ledesma's liquidation value for the three months ended in Feb. 2026 was ARS-182,820 Mil.
Ledesma (BUE:LEDE) 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.
Ledesma's Days Sales Outstanding for the quarter that ended in Feb. 2026 is calculated as:
| Days Sales Outstanding | |||||
| = | Accounts Receivable | / | Revenue | * | Days in Period |
| = | 131677.631 | / | 264425.918 | * | 91 |
| = | 45.44 |
2. In Ben Graham's calculation of liquidation value, Ledesma's accounts receivable are only considered to be worth 75% of book value:
Ledesma's liquidation value for the quarter that ended in Feb. 2026 is calculated as:
| Liquidation Value | |||||||
| = | Cash, Cash Equivalents, Marketable Securities | - | Total Liabilities | + | (0.75 * Accounts Receivable) | + | (0.5 * Total Inventories) |
| = | 15768.511 | - | 442713.17 | + | 0.75 * 131677.631 | + | 0.5 * 290733.322 |
| = | -182,820 |
* 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.
The historical data trend for Ledesma'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.
| Ledesma Annual Data | |||||||||||||||||||||
| Trend | May16 | May17 | May18 | May19 | May20 | May21 | May22 | May23 | May24 | May25 | |||||||||||
| Change In Receivables | Get a 7-Day Free Trial |
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-1,834.40 | -12,948.45 | 17,448.73 | 18,759.42 | -33,319.20 | |||||||||||||
| Ledesma Quarterly Data | ||||||||||||||||||||
| May21 | Aug21 | Nov21 | Feb22 | May22 | Aug22 | Nov22 | Feb23 | May23 | Aug23 | Nov23 | Feb24 | May24 | Aug24 | Nov24 | Feb25 | May25 | Aug25 | Nov25 | Feb26 | |
| Change In Receivables | Get a 7-Day Free Trial |
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25,298.50 | 46,774.58 | -27,477.96 | -32,383.69 | 41,425.36 | ||
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 Feb. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was ARS28,338 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.
Based on GuruFocus' analysis, Ledesma stock appears to be undervalued. The current stock price of ARS743.00 is trading 14% below its estimated GF Value™ of ARS863.77. GuruFocus considers Ledesma to be Modestly Undervalued.
Key valuation signals for BUE:LEDE:
No single metric tells the full story. See the BUE:LEDE stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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