CINF (Cincinnati Financial) Change In Receivables: $-4 Mil (TTM As of Jun. 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.

CINF Cincinnati Financial Corp CINF
74 GF Score
Price $177.73
GF Value $175.88
Valuation Fairly Valued
! 4 Warning Signs
View Full Analysis

What is Cincinnati Financial Change In Receivables?

Cincinnati Financial CINF +1.67% 74 Change In Receivables is $-4 Mil as of Jun. 2026. GuruFocus rates CINF with a GF Score™ of 74/100 and a GF Value™ of $175.88 (Fairly Valued). The stock has 4 warning signs investors should review.

Cincinnati Financial's change in receivables for the quarter that ended in Jun. 2026 was $-260 Mil. It means Cincinnati Financial's Accounts Receivable increased by $260 Mil from Mar. 2026 to Jun. 2026 .

Cincinnati Financial's change in receivables for the fiscal year that ended in Dec. 2025 was $-306 Mil. It means Cincinnati Financial's Accounts Receivable increased by $306 Mil from Dec. 2024 to Dec. 2025 .

Cincinnati Financial's Accounts Receivable for the quarter that ended in Jun. 2026 was $4,179 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. Cincinnati Financial's Days Sales Outstanding for the three months ended in Jun. 2026 was 89.22.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Cincinnati Financial's liquidation value for the three months ended in Jun. 2026 was $-20,824 Mil.


Cincinnati Financial  (NAS:CINF) 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.

Cincinnati Financial's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=4179/4274*91
=89.22

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

Cincinnati Financial's liquidation value for the quarter that ended in Jun. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=2602-26560+0.75 * 4179+0.5 * 0
=-20,824

* 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.


Cincinnati Financial Change In Receivables Related Terms


Cincinnati Financial Change In Receivables Historical Data

* Premium members only.

The historical data trend for Cincinnati Financial'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.

Cincinnati Financial Change In Receivables Chart

Cincinnati Financial 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 -240.00 -340.00 -264.00 -266.00 -306.00

Cincinnati Financial Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 -235.00 213.00 218.00 -175.00 -260.00
CINF
74GF Score
Cincinnati Financial Corp CINF
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Cincinnati Financial 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 Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was $-4 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 $-4 Mil mean?
Cincinnati Financial (CINF) has a Change In Receivables of $-4 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Cincinnati Financial and its competitors.
Is Cincinnati Financial's Change In Receivables too high?
Cincinnati Financial's current Change In Receivables is $-4 Mil. Overall, Cincinnati Financial has a GF Score™ of 74/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Cincinnati Financial's Change In Receivables compare to WRB and MKL?
Cincinnati Financial's Change In Receivables of $-4 Mil can be compared against companies in the Insurance 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 an Insurance company?
A good Change In Receivables depends on the Insurance 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 Cincinnati Financial and its competitors. Cincinnati Financial's current Change In Receivables is $-4 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cincinnati Financial stock overvalued right now?
Based on GuruFocus' analysis, Cincinnati Financial (CINF) is currently considered Fairly Valued. The stock's GF Value™ is $175.88, compared to a current price of $177.73 — trading 1.1% above its estimated fair value. The current Change In Receivables is $-4 Mil. Cincinnati Financial's overall GF Score™ is 74/100 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 Cincinnati Financial (CINF), the current Change In Receivables is $-4 Mil as of Jun. 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.

Is Cincinnati Financial (CINF) Overvalued in 2026?

Based on GuruFocus' analysis, Cincinnati Financial stock appears to be overvalued. The current stock price of $177.73 is trading 1.1% above its estimated GF Value™ of $175.88. GuruFocus considers Cincinnati Financial to be Fairly Valued.

Key valuation signals for CINF:

  • Change In Receivables: $-4 Mil
  • GF Value™: $175.88 vs. price of $177.73 (1.1% above fair value)
  • GF Score™: 74/100 with 4 warning signs

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


Cincinnati Financial Business Description

Other Exchanges 0HYE:UKCCJ:Germany
Address 6200 S. Gilmore Road, Fairfield, OH, USA, 45014-5141
Cincinnati Financial Corp is a property and casualty insurance company that generates income through written premiums. A select group of independent agencies actively markets the company's business, home, and automotive insurance within their communities. These agents offer the company's personal lines as well as its standard market, excess, and surplus commercial line policies in many regions in the United States. Cincinnati Financial also offers leasing and financing services. The company operates in segments: Commercial lines insurance, Personal lines insurance, Excess and surplus lines insurance, Life insurance, and Investments. The vast majority of the company's revenue is generated through commercial lines, followed by personal lines.
74GF Score

Get the complete analysis for CINF

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

$177.73
Price
$175.88
GF Value