U Consumer Finance (CAI:VALU) Change In Receivables: E£-7,216 Mil (TTM As of Dec. 2025)

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.

CAI:VALU U Consumer Finance CAI:VALU
28 GF Score
Price E£10.80
! 6 Warning Signs
View Full Analysis

What is U Consumer Finance Change In Receivables?

U Consumer Finance CAI:VALU -2.09% 28 Change In Receivables is E£-7,216 Mil as of Dec. 2025. GuruFocus rates CAI:VALU with a GF Score™ of 28/100. The stock has 6 warning signs investors should review.

U Consumer Finance's change in receivables for the quarter that ended in Dec. 2025 was E£-2,196 Mil. It means U Consumer Finance's Accounts Receivable increased by E£2,196 Mil from Sep. 2025 to Dec. 2025 .

U Consumer Finance's change in receivables for the fiscal year that ended in Dec. 2025 was E£-7,216 Mil. It means U Consumer Finance's Accounts Receivable increased by E£7,216 Mil from Dec. 2024 to Dec. 2025 .

U Consumer Finance's Accounts Receivable for the quarter that ended in Dec. 2025 was E£6,653 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. U Consumer Finance's Days Sales Outstanding for the three months ended in Dec. 2025 was 382.90.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. U Consumer Finance's liquidation value for the three months ended in Dec. 2025 was E£-6,441 Mil.

U Consumer Finance  (CAI:VALU) 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.

U Consumer Finance's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=6653.081/1585.525*91
=382.90

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

U Consumer Finance's liquidation value for the quarter that ended in Dec. 2025 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=557.416-11987.96+0.75 * 6653.081+0.5 * 0
=-6,441

* 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.

U Consumer Finance Change In Receivables Related Terms

U Consumer Finance Change In Receivables Historical Data

* Premium members only.

The historical data trend for U Consumer Finance'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.

U Consumer Finance Change In Receivables Chart

U Consumer Finance Annual Data
Trend Dec23 Dec24 Dec25
Change In Receivables
-4,943.92 -8,659.15 -7,215.70

U Consumer Finance Quarterly Data
Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
Change In Receivables Get a 7-Day Free Trial Premium Member Only -3,000.41 -1,066.77 -1,331.88 -2,621.41 -2,195.64
CAI:VALU
28GF Score
U Consumer Finance CAI:VALU
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

U Consumer Finance 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 Dec. 2025 adds up the quarterly data reported by the company within the most recent 12 months, which was E£-7,216 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 E£-7,216 Mil mean?
U Consumer Finance (CAI:VALU) has a Change In Receivables of E£-7,216 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for U Consumer Finance and its competitors.
Is U Consumer Finance's Change In Receivables too high?
U Consumer Finance's current Change In Receivables is E£-7,216 Mil. Overall, U Consumer Finance has a GF Score™ of 28/100, reflecting its overall financial health beyond just this single metric.
How does U Consumer Finance's Change In Receivables compare to V and MA?
U Consumer Finance's Change In Receivables of E£-7,216 Mil can be compared against companies in the Credit Services 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 Credit Services company?
A good Change In Receivables depends on the Credit Services 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 U Consumer Finance and its competitors. U Consumer Finance's current Change In Receivables is E£-7,216 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is U Consumer Finance stock overvalued right now?
U Consumer Finance (CAI:VALU) has a current Change In Receivables of E£-7,216 Mil. The current Change In Receivables is E£-7,216 Mil. U Consumer Finance's overall GF Score™ is 28/100 with 6 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 U Consumer Finance (CAI:VALU), the current Change In Receivables is E£-7,216 Mil as of Dec. 2025. 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.

U Consumer Finance Business Description

Address Arkan Plaza, First floor Unit AW-417, Al Sheikh Zayed city, EGY
U Consumer Finance known by Its Brand Name Valu, is the universal financial technology powerhouse, offering a suite of financial services to individuals and businesses.
28GF Score

Get the complete analysis for CAI:VALU

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

E£10.80
Price