Applied Nutrition (CHIX:APNL) Change In Receivables: £-15.9 Mil (TTM As of Jan. 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.

CHIX:APNL Applied Nutrition PLC CHIX:APNL
27 GF Score
Price £3.25
! 5 Warning Signs
View Full Analysis

What is Applied Nutrition Change In Receivables?

Applied Nutrition CHIX:APNL +2.12% 27 Change In Receivables is £-15.9 Mil as of Jan. 2026. GuruFocus rates CHIX:APNL with a GF Score™ of 27/100. The stock has 5 warning signs investors should review.

Applied Nutrition's change in receivables for the quarter that ended in Jan. 2026 was £-6.1 Mil. It means Applied Nutrition's Accounts Receivable increased by £6.1 Mil from Jul. 2025 to Jan. 2026 .

Applied Nutrition's change in receivables for the fiscal year that ended in Jul. 2025 was £-10.9 Mil. It means Applied Nutrition's Accounts Receivable increased by £10.9 Mil from Jul. 2024 to Jul. 2025 .

Applied Nutrition's Accounts Receivable for the quarter that ended in Jan. 2026 was £33.4 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. Applied Nutrition's Days Sales Outstanding for the six months ended in Jan. 2026 was 81.82.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Applied Nutrition's liquidation value for the six months ended in Jan. 2026 was £38.6 Mil.


Applied Nutrition  (CHIX:APNl) 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.

Applied Nutrition's Days Sales Outstanding for the quarter that ended in Jan. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=33.4/74.5*91
=81.82

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

Applied Nutrition's liquidation value for the quarter that ended in Jan. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=26.4-29.3+0.75 * 33.4+0.5 * 32.9
=38.6

* 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.


Applied Nutrition Change In Receivables Related Terms


Applied Nutrition Change In Receivables Historical Data

* Premium members only.

The historical data trend for Applied Nutrition'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.

Applied Nutrition Change In Receivables Chart

Applied Nutrition Annual Data
Trend Jul22 Jul23 Jul24 Jul25
Change In Receivables
-0.30 -5.45 -6.00 -10.90

Applied Nutrition Semi-Annual Data
Jul22 Jul23 Jan24 Jul24 Jan25 Jul25 Jan26
Change In Receivables Get a 7-Day Free Trial -4.00 -2.00 -1.10 -9.80 -6.10
CHIX:APNL
27GF Score
Applied Nutrition PLC CHIX:APNL
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Applied Nutrition 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 Jan. 2026 adds up the semi-annually data reported by the company within the most recent 12 months, which was £-15.9 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 £-15.9 Mil mean?
Applied Nutrition (CHIX:APNL) has a Change In Receivables of £-15.9 Mil as of Jan. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Applied Nutrition and its competitors.
Is Applied Nutrition's Change In Receivables too high?
Applied Nutrition's current Change In Receivables is £-15.9 Mil. Overall, Applied Nutrition has a GF Score™ of 27/100, reflecting its overall financial health beyond just this single metric.
How does Applied Nutrition's Change In Receivables compare to KHC and GIS?
Applied Nutrition's Change In Receivables of £-15.9 Mil can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Change In Receivables depends on the Consumer Packaged Goods 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 Applied Nutrition and its competitors. Applied Nutrition's current Change In Receivables is £-15.9 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Applied Nutrition stock overvalued right now?
Applied Nutrition (CHIX:APNL) has a current Change In Receivables of £-15.9 Mil. The current Change In Receivables is £-15.9 Mil. Applied Nutrition's overall GF Score™ is 27/100 with 5 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 Applied Nutrition (CHIX:APNL), the current Change In Receivables is £-15.9 Mil as of Jan. 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.

Applied Nutrition Business Description

Other Exchanges APN:UK
Address 2 Trio, Acornfield Road, Knowsley Industrial Park, Liverpool, GBR, L33 7UG
Applied Nutrition PLC is a Sports and Active nutrition brand. It formulates and creates nutrition supplements for professional athletes, fitness enthusiasts, the gym lifestyle community, and people looking to supplement their diet with quality health, well-being, and beauty nutrition. Its products are Protein, Pre-workout, Clothing and Accessories, and others.
27GF Score

Get the complete analysis for CHIX:APNL

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

£3.25
Price