Henry Boot (CHIX:BOOTL) Change In Receivables: £-34.5 Mil (TTM As of Dec. 2025)

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CHIX:BOOTL Henry Boot PLC CHIX:BOOTL
68 GF Score
Price £1.55
GF Value £1.74
Valuation Modestly Undervalued
! 7 Warning Signs
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What is Henry Boot Change In Receivables?

Henry Boot CHIX:BOOTL -0.64% 68 Change In Receivables is £-34.5 Mil as of Dec. 2025. GuruFocus rates CHIX:BOOTL with a GF Score™ of 68/100 and a GF Value™ of £1.74 (Modestly Undervalued). The stock has 7 warning signs investors should review.

Henry Boot's change in receivables for the quarter that ended in Dec. 2025 was £-29.6 Mil. It means Henry Boot's Accounts Receivable increased by £29.6 Mil from Jun. 2025 to Dec. 2025 .

Henry Boot's change in receivables for the fiscal year that ended in Dec. 2025 was £-34.5 Mil. It means Henry Boot's Accounts Receivable increased by £34.5 Mil from Dec. 2024 to Dec. 2025 .

Henry Boot's Accounts Receivable for the quarter that ended in Dec. 2025 was £69.9 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. Henry Boot's Days Sales Outstanding for the six months ended in Dec. 2025 was 101.98.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Henry Boot's liquidation value for the six months ended in Dec. 2025 was £10.6 Mil.


Henry Boot  (CHIX:BOOTl) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=69.92/125.125*91
=101.98

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

Henry Boot'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)
=8.399-234.231+0.75 * 69.92+0.5 * 368.065
=10.6

* 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.


Henry Boot Change In Receivables Related Terms


Henry Boot Change In Receivables Historical Data

* Premium members only.

The historical data trend for Henry Boot'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.

Henry Boot Change In Receivables Chart

Henry Boot 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 -16.87 -15.46 7.10 19.76 -34.55

Henry Boot 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 11.27 16.77 2.99 -4.95 -29.60
CHIX:BOOTL
68GF Score
Henry Boot PLC CHIX:BOOTL
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Henry Boot 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 £-34.5 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 £-34.5 Mil mean?
Henry Boot (CHIX:BOOTL) has a Change In Receivables of £-34.5 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Henry Boot and its competitors.
Is Henry Boot's Change In Receivables too high?
Henry Boot's current Change In Receivables is £-34.5 Mil. Overall, Henry Boot has a GF Score™ of 68/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Henry Boot's Change In Receivables compare to competitors?
Henry Boot's Change In Receivables of £-34.5 Mil can be compared against companies in the Real Estate 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 Real Estate company?
A good Change In Receivables depends on the Real Estate 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 Henry Boot and its competitors. Henry Boot's current Change In Receivables is £-34.5 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Henry Boot stock overvalued right now?
Based on GuruFocus' analysis, Henry Boot (CHIX:BOOTL) is currently considered Modestly Undervalued. The stock's GF Value™ is £1.74, compared to a current price of £1.55 — trading 11.2% below its estimated fair value. The current Change In Receivables is £-34.5 Mil. Henry Boot's overall GF Score™ is 68/100 with 7 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 Henry Boot (CHIX:BOOTL), the current Change In Receivables is £-34.5 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 Henry Boot (CHIX:BOOTL) Overvalued in 2026?

Based on GuruFocus' analysis, Henry Boot stock appears to be undervalued. The current stock price of £1.55 is trading 11.2% below its estimated GF Value™ of £1.74. GuruFocus considers Henry Boot to be Modestly Undervalued.

Key valuation signals for CHIX:BOOTL:

  • Change In Receivables: £-34.5 Mil
  • GF Value™: £1.74 vs. price of £1.55 (11.2% below fair value)
  • GF Score™: 68/100 with 7 warning signs

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


Henry Boot Business Description

Other Exchanges BOOT:UK
Address 4 Charles Street, Isaacs Building, Sheffield, GBR, S1 2HS
Henry Boot PLC is a United Kingdom-based company engaged in the real estate sector. The firm operates in three segments: Property Investment and Development, which is inclusive of property investment, property development, housebuilding, and associated trading activities; Home building, which is inclusive of housebuilding and related activities; Land Promotion, which includes land management, development, and trading activities; and Construction, inclusive of its PFI (Private Finance Initiative contract) company, and plant hire activities. It derives maximum revenue from the Land Promotion segment.
68GF Score

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

£1.55
Price
£1.74
GF Value