CAPFF (Capital) Change In Receivables: $-7.0 Mil (TTM As of Dec. 2025)

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CAPFF Capital Ltd CAPFF
89 GF Score
Price $1.42
GF Value $1.31
Valuation Fairly Valued
! 6 Warning Signs
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What is Capital Change In Receivables?

Capital CAPFF 89 Change In Receivables is $-7.0 Mil as of Dec. 2025. GuruFocus rates CAPFF with a GF Score™ of 89/100 and a GF Value™ of $1.31 (Fairly Valued). The stock has 6 warning signs investors should review.

Capital's change in receivables for the quarter that ended in Dec. 2025 was $-8.7 Mil. It means Capital's Accounts Receivable increased by $8.7 Mil from Jun. 2025 to Dec. 2025 .

Capital's change in receivables for the fiscal year that ended in Dec. 2025 was $-7.0 Mil. It means Capital's Accounts Receivable increased by $7.0 Mil from Dec. 2024 to Dec. 2025 .

Capital's Accounts Receivable for the quarter that ended in Dec. 2025 was $52.3 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. Capital's Days Sales Outstanding for the six months ended in Dec. 2025 was 51.15.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Capital's liquidation value for the six months ended in Dec. 2025 was $-7.4 Mil.

Capital  (OTCPK:CAPFF) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=52.288/186.575*91
=51.15

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

Capital'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)
=163.177-242.186+0.75 * 52.288+0.5 * 64.777
=-7.4

* 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.

Capital Change In Receivables Related Terms

Capital Change In Receivables Historical Data

* Premium members only.

The historical data trend for Capital'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.

Capital Change In Receivables Chart

Capital 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 -26.88 -4.89 -15.57 -14.44 -7.05

Capital Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 -4.21 -5.97 -8.47 1.63 -8.68
CAPFF
89GF Score
Capital Ltd CAPFF
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Capital 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 semi-annually data reported by the company within the most recent 12 months, which was $-7.0 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 $-7.0 Mil mean?
Capital (CAPFF) has a Change In Receivables of $-7.0 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Capital and its competitors.
Is Capital's Change In Receivables too high?
Capital's current Change In Receivables is $-7.0 Mil. Overall, Capital has a GF Score™ of 89/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Capital's Change In Receivables compare to competitors?
Capital's Change In Receivables of $-7.0 Mil can be compared against companies in the Metals & Mining 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 Metals & Mining company?
A good Change In Receivables depends on the Metals & Mining 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 Capital and its competitors. Capital's current Change In Receivables is $-7.0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Capital stock overvalued right now?
Based on GuruFocus' analysis, Capital (CAPFF) is currently considered Fairly Valued. The stock's GF Value™ is $1.31, compared to a current price of $1.42 — trading 8.4% above its estimated fair value. The current Change In Receivables is $-7.0 Mil. Capital's overall GF Score™ is 89/100 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 Capital (CAPFF), the current Change In Receivables is $-7.0 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.

Is Capital (CAPFF) Overvalued in 2026?

Based on GuruFocus' analysis, Capital stock appears to be overvalued. The current stock price of $1.42 is trading 8.4% above its estimated GF Value™ of $1.31. GuruFocus considers Capital to be Fairly Valued.

Key valuation signals for CAPFF:

  • Change In Receivables: $-7.0 Mil
  • GF Value™: $1.31 vs. price of $1.42 (8.4% above fair value)
  • GF Score™: 89/100 with 6 warning signs

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

Capital Business Description

Other Exchanges CAPDl:UKCAPD:UKC8D:Germany
Address 10/11 Park Place, Ground Floor, London, GBR, SW1A 1LP
Capital Ltd is a drilling services contractor. The company is engaged in providing exploration, grade control, technical, blast hole, and other drilling services and solutions to mining and exploration companies from the exploration phase of the mining cycle through to production. It operates through two geographical segments namely, Africa and the Rest of the world. Africa segment provides drilling services and the Rest of the world provides drilling services and related logistics, equipment rentals, and information technology support services. The company derives the majority of revenue from the African region.
89GF Score

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

$1.42
Price
$1.31
GF Value