Gamma Communications (CHIX:GAMAL) Change In Receivables: £-6.8 Mil (TTM As of Dec. 2025)

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CHIX:GAMAL Gamma Communications PLC CHIX:GAMAL
67 GF Score
Price £9.79
GF Value £15.86
Valuation Significantly Undervalued
! 4 Warning Signs
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What is Gamma Communications Change In Receivables?

Gamma Communications CHIX:GAMAL +2.73% 67 Change In Receivables is £-6.8 Mil as of Dec. 2025. GuruFocus rates CHIX:GAMAL with a GF Score™ of 67/100 and a GF Value™ of £15.86 (Significantly Undervalued). The stock has 4 warning signs investors should review.

Gamma Communications's change in receivables for the quarter that ended in Dec. 2025 was £8.7 Mil. It means Gamma Communications's Accounts Receivable declined by £8.7 Mil from Jun. 2025 to Dec. 2025 .

Gamma Communications's change in receivables for the fiscal year that ended in Dec. 2025 was £-6.8 Mil. It means Gamma Communications's Accounts Receivable increased by £6.8 Mil from Dec. 2024 to Dec. 2025 .

Gamma Communications's Accounts Receivable for the quarter that ended in Dec. 2025 was £78.4 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. Gamma Communications's Days Sales Outstanding for the six months ended in Dec. 2025 was 43.46.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Gamma Communications's liquidation value for the six months ended in Dec. 2025 was £-150.1 Mil.


Gamma Communications  (CHIX:GAMAl) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=78.4/329.2*91
=43.46

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

Gamma Communications'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)
=23.7-236.3+0.75 * 78.4+0.5 * 7.5
=-150.1

* 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.


Gamma Communications Change In Receivables Related Terms


Gamma Communications Change In Receivables Historical Data

* Premium members only.

The historical data trend for Gamma Communications'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.

Gamma Communications Change In Receivables Chart

Gamma Communications 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 -5.40 -10.10 6.70 -1.70 -6.80

Gamma Communications 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 3.20 -7.90 6.20 -15.50 8.70
CHIX:GAMAL
67GF Score
Gamma Communications PLC CHIX:GAMAL
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Gamma Communications 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 £-6.8 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 £-6.8 Mil mean?
Gamma Communications (CHIX:GAMAL) has a Change In Receivables of £-6.8 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Gamma Communications and its competitors.
Is Gamma Communications' Change In Receivables too high?
Gamma Communications' current Change In Receivables is £-6.8 Mil. Overall, Gamma Communications has a GF Score™ of 67/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Gamma Communications' Change In Receivables compare to VZ and TMUS?
Gamma Communications' Change In Receivables of £-6.8 Mil can be compared against companies in the Telecommunication 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 Telecommunication Services company?
A good Change In Receivables depends on the Telecommunication 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 Gamma Communications and its competitors. Gamma Communications's current Change In Receivables is £-6.8 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gamma Communications stock overvalued right now?
Based on GuruFocus' analysis, Gamma Communications (CHIX:GAMAL) is currently considered Significantly Undervalued. The stock's GF Value™ is £15.86, compared to a current price of £9.79 — trading 38.3% below its estimated fair value. The current Change In Receivables is £-6.8 Mil. Gamma Communications' overall GF Score™ is 67/100 with 4 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 Gamma Communications (CHIX:GAMAL), the current Change In Receivables is £-6.8 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 Gamma Communications (CHIX:GAMAL) Overvalued in 2026?

Based on GuruFocus' analysis, Gamma Communications stock appears to be undervalued. The current stock price of £9.79 is trading 38.3% below its estimated GF Value™ of £15.86. GuruFocus considers Gamma Communications to be Significantly Undervalued.

Key valuation signals for CHIX:GAMAL:

  • Change In Receivables: £-6.8 Mil
  • GF Value™: £15.86 vs. price of £9.79 (38.3% below fair value)
  • GF Score™: 67/100 with 4 warning signs

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


Gamma Communications Business Description

Other Exchanges GAMA:UK6GC:Germany
Address 63 Saint Mary Axe, 3rd Floor, London, Berkshire, GBR, EC3A 8AA
Gamma Communications PLC is a supplier of Unified Communications as a Service (UCaaS) in the United Kingdom and other markets, supplying communication solutions directly and via its network of trusted channel partners. The company offers various products across categories including Unified Communications, Voice Enablement, and Connectivity. The company also offers cybersecurity and managed enterprise solutions. Its operating segments are Gamma Business, Gamma Enterprise, Europe, and Central Functions. The majority of the company's revenue is generated from the Gamma Business segment which sells its products to smaller businesses in the UK. Geographically, the company generates a majority of its revenue from the United Kingdom and the rest from Europe.
67GF Score

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

£9.79
Price
£15.86
GF Value