CSSPF (NIOX Group) Change In Receivables: $0.66 Mil (TTM As of Dec. 2025)


CSSPF NIOX Group PLC CSSPF
77 GF Score
Price $0.75
GF Value $1.12
Valuation Significantly Undervalued
! 1 Warning Sign
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What is NIOX Group Change In Receivables?

NIOX Group CSSPF 77 Change In Receivables is $0.66 Mil as of Dec. 2025. GuruFocus rates CSSPF with a GF Score™ of 77/100 and a GF Value™ of $1.12 (Significantly Undervalued). The stock has 1 warning sign investors should review.

NIOX Group's change in receivables for the quarter that ended in Dec. 2025 was $1.07 Mil. It means NIOX Group's Accounts Receivable declined by $1.07 Mil from Jun. 2025 to Dec. 2025 .

NIOX Group's change in receivables for the fiscal year that ended in Dec. 2025 was $0.67 Mil. It means NIOX Group's Accounts Receivable declined by $0.67 Mil from Dec. 2024 to Dec. 2025 .

NIOX Group's Accounts Receivable for the quarter that ended in Dec. 2025 was $5.89 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. NIOX Group's Days Sales Outstanding for the six months ended in Dec. 2025 was 34.17.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. NIOX Group's liquidation value for the six months ended in Dec. 2025 was $22.89 Mil.

NIOX Group  (OTCPK:CSSPF) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=5.89/31.459*91
=34.17

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

NIOX Group'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)
=26.64-11.513+0.75 * 5.89+0.5 * 6.693
=22.89

* 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.

NIOX Group Change In Receivables Related Terms

NIOX Group Change In Receivables Historical Data

* Premium members only.

The historical data trend for NIOX Group'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.

NIOX Group Change In Receivables Chart

NIOX Group 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 17.82 -8.16 3.42 3.54 0.67

NIOX Group 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 -0.13 3.67 -0.41 1.07
CSSPF
77GF Score
NIOX Group PLC CSSPF
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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NIOX Group 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 $0.66 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 $0.66 Mil mean?
NIOX Group (CSSPF) has a Change In Receivables of $0.66 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for NIOX Group and its competitors.
Is NIOX Group's Change In Receivables too high?
NIOX Group's current Change In Receivables is $0.66 Mil. Overall, NIOX Group has a GF Score™ of 77/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does NIOX Group's Change In Receivables compare to ABT and SYK?
NIOX Group's Change In Receivables of $0.66 Mil can be compared against companies in the Medical Devices & Instruments 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 Medical Devices & Instruments company?
A good Change In Receivables depends on the Medical Devices & Instruments 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 NIOX Group and its competitors. NIOX Group's current Change In Receivables is $0.66 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is NIOX Group stock overvalued right now?
Based on GuruFocus' analysis, NIOX Group (CSSPF) is currently considered Significantly Undervalued. The stock's GF Value™ is $1.12, compared to a current price of $0.75 — trading 33% below its estimated fair value. The current Change In Receivables is $0.66 Mil. NIOX Group's overall GF Score™ is 77/100 with 1 warning sign 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 NIOX Group (CSSPF), the current Change In Receivables is $0.66 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 NIOX Group (CSSPF) Overvalued in 2026?

Based on GuruFocus' analysis, NIOX Group stock appears to be undervalued. The current stock price of $0.75 is trading 33% below its estimated GF Value™ of $1.12. GuruFocus considers NIOX Group to be Significantly Undervalued.

Key valuation signals for CSSPF:

  • Change In Receivables: $0.66 Mil
  • GF Value™: $1.12 vs. price of $0.75 (33% below fair value)
  • GF Score™: 77/100 with 1 warning sign

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

NIOX Group Business Description

Other Exchanges NIOXl:UKNIOX:UK82C:Germany
Address 1 Robert Robinson Avenue, Magdalen Centre, The Oxford Science Park, Oxford, GBR, OX4 4GA
NIOX Group PLC is engaged in improving the diagnosis, monitoring and management of both asthma and COPD by providing greater patient access to FeNO testing. The company is engaged in the design, development, and commercialization of medical devices for the measurement of FeNO, a precise biomarker for type 2 inflammation which is present in asthma and COPD. Its device, NIOX VERO, is increasingly recognised by healthcare professionals as an important tool to improve the diagnosis, monitoring and management of asthma and COPD. It operates in single segment of NIOX relates to the portfolio of products used to improve asthma diagnosis, monitoring and management by measuring fractional exhaled nitric oxide (FeNO).
77GF Score

Get the complete analysis for CSSPF

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

$0.75
Price
$1.12
GF Value