CMPNF (Champion Real Estate Investment Trust) Change In Receivables: $2.9 Mil (TTM As of Dec. 2025)


CMPNF Champion Real Estate Investment Trust CMPNF
33 GF Score
Price $0.34
GF Value $0.20
Valuation Significantly Overvalued
! 6 Warning Signs
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What is Champion Real Estate Investment Trust Change In Receivables?

Champion Real Estate Investment Trust CMPNF 33 Change In Receivables is $2.9 Mil as of Dec. 2025. GuruFocus rates CMPNF with a GF Score™ of 33/100 and a GF Value™ of $0.20 (Significantly Overvalued). The stock has 6 warning signs investors should review.

Champion Real Estate Investment Trust's change in receivables for the quarter that ended in Dec. 2025 was $4.6 Mil. It means Champion Real Estate Investment Trust's Accounts Receivable declined by $4.6 Mil from Jun. 2025 to Dec. 2025 .

Champion Real Estate Investment Trust's change in receivables for the fiscal year that ended in Dec. 2025 was $2.9 Mil. It means Champion Real Estate Investment Trust's Accounts Receivable declined by $2.9 Mil from Dec. 2024 to Dec. 2025 .

Champion Real Estate Investment Trust's Accounts Receivable for the quarter that ended in Dec. 2025 was $1.7 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. Champion Real Estate Investment Trust's Days Sales Outstanding for the six months ended in Dec. 2025 was 2.20.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Champion Real Estate Investment Trust's liquidation value for the six months ended in Dec. 2025 was $-2,193.5 Mil.


Champion Real Estate Investment Trust  (OTCPK:CMPNF) 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.

Champion Real Estate Investment Trust's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1.689/140.229*91
=2.20

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

Champion Real Estate Investment Trust'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)
=80.399-2275.198+0.75 * 1.689+0.5 * 0
=-2,193.5

* 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.


Champion Real Estate Investment Trust Change In Receivables Related Terms


Champion Real Estate Investment Trust Change In Receivables Historical Data

* Premium members only.

The historical data trend for Champion Real Estate Investment Trust'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.

Champion Real Estate Investment Trust Change In Receivables Chart

Champion Real Estate Investment Trust 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 1.17 5.32 4.98 -0.64 2.86

Champion Real Estate Investment Trust 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 3.67 -1.87 1.24 -1.68 4.56
CMPNF
33GF Score
Champion Real Estate Investment Trust CMPNF
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Champion Real Estate Investment Trust 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 $2.9 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 $2.9 Mil mean?
Champion Real Estate Investment Trust (CMPNF) has a Change In Receivables of $2.9 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Champion Real Estate Investment Trust and its competitors.
Is Champion Real Estate Investment Trust's Change In Receivables too high?
Champion Real Estate Investment Trust's current Change In Receivables is $2.9 Mil. Overall, Champion Real Estate Investment Trust has a GF Score™ of 33/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Champion Real Estate Investment Trust's Change In Receivables compare to SPG and O?
Champion Real Estate Investment Trust's Change In Receivables of $2.9 Mil can be compared against companies in the REITs 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 REITs company?
A good Change In Receivables depends on the REITs 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 Champion Real Estate Investment Trust and its competitors. Champion Real Estate Investment Trust's current Change In Receivables is $2.9 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Champion Real Estate Investment Trust stock overvalued right now?
Based on GuruFocus' analysis, Champion Real Estate Investment Trust (CMPNF) is currently considered Significantly Overvalued. The stock's GF Value™ is $0.20, compared to a current price of $0.34 — trading 71% above its estimated fair value. The current Change In Receivables is $2.9 Mil. Champion Real Estate Investment Trust's overall GF Score™ is 33/100 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 Champion Real Estate Investment Trust (CMPNF), the current Change In Receivables is $2.9 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 Champion Real Estate Investment Trust (CMPNF) Overvalued in 2026?

Based on GuruFocus' analysis, Champion Real Estate Investment Trust stock appears to be overvalued. The current stock price of $0.34 is trading 71% above its estimated GF Value™ of $0.20. GuruFocus considers Champion Real Estate Investment Trust to be Significantly Overvalued.

Key valuation signals for CMPNF:

  • Change In Receivables: $2.9 Mil
  • GF Value™: $0.20 vs. price of $0.34 (71% above fair value)
  • GF Score™: 33/100 with 6 warning signs

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


Champion Real Estate Investment Trust Business Description

Industry Real EstateREITs
Other Exchanges 02778:Hong KongQ9S:Germany
Address Great Eagle Centre, 23 Harbour Road, Suite 3008, 30th Floor, Wanchai, Hong Kong, HKG
Champion Real Estate Investment Trust, or Champion REIT, owns and invests in income-producing office and retail properties, with a focus on Grade A commercial properties in prime locations. The company has three segment Three Garden Road, Langham Place Office Tower and Langham Place Mall. The majority revenue is earn from Three Garden Road.
33GF Score

Get the complete analysis for CMPNF

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

$0.34
Price
$0.20
GF Value