Union Properties PJSC (DFM:UPP) Change In Receivables: د.إ-50.2 Mil (TTM As of Mar. 2026)

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DFM:UPP Union Properties PJSC DFM:UPP
44 GF Score
Price د.إ0.64
GF Value د.إ0.77
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Union Properties PJSC Change In Receivables?

Union Properties PJSC DFM:UPP -1.69% 44 Change In Receivables is د.إ-50.2 Mil as of Mar. 2026. GuruFocus rates DFM:UPP with a GF Score™ of 44/100 and a GF Value™ of د.إ0.77 (Modestly Undervalued). The stock has 3 warning signs investors should review.

Union Properties PJSC's change in receivables for the quarter that ended in Mar. 2026 was د.إ-82.4 Mil. It means Union Properties PJSC's Accounts Receivable increased by د.إ82.4 Mil from Dec. 2025 to Mar. 2026 .

Union Properties PJSC's change in receivables for the fiscal year that ended in Dec. 2025 was د.إ203.2 Mil. It means Union Properties PJSC's Accounts Receivable declined by د.إ203.2 Mil from Dec. 2024 to Dec. 2025 .

Union Properties PJSC's Accounts Receivable for the quarter that ended in Mar. 2026 was د.إ254.7 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. Union Properties PJSC's Days Sales Outstanding for the three months ended in Mar. 2026 was 85.64.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Union Properties PJSC's liquidation value for the three months ended in Mar. 2026 was د.إ-374.9 Mil.


Union Properties PJSC  (DFM:UPP) 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.

Union Properties PJSC's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=254.738/271.417*91
=85.64

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

Union Properties PJSC's liquidation value for the quarter that ended in Mar. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=309.187-1165.139+0.75 * 254.738+0.5 * 580.078
=-374.9

* 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.


Union Properties PJSC Change In Receivables Related Terms


Union Properties PJSC Change In Receivables Historical Data

* Premium members only.

The historical data trend for Union Properties PJSC'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.

Union Properties PJSC Change In Receivables Chart

Union Properties PJSC 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 -1.00 19.88 -7.48 -4.97 203.25

Union Properties PJSC Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 171.08 0.14 53.10 -21.07 -82.38
DFM:UPP
44GF Score
Union Properties PJSC DFM:UPP
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Union Properties PJSC 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 Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was د.إ-50.2 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 د.إ-50.2 Mil mean?
Union Properties PJSC (DFM:UPP) has a Change In Receivables of د.إ-50.2 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Union Properties PJSC and its competitors.
Is Union Properties PJSC's Change In Receivables too high?
Union Properties PJSC's current Change In Receivables is د.إ-50.2 Mil. Overall, Union Properties PJSC has a GF Score™ of 44/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Union Properties PJSC's Change In Receivables compare to HON and MMM?
Union Properties PJSC's Change In Receivables of د.إ-50.2 Mil can be compared against companies in the Conglomerates 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 Conglomerates company?
A good Change In Receivables depends on the Conglomerates 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 Union Properties PJSC and its competitors. Union Properties PJSC's current Change In Receivables is د.إ-50.2 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Union Properties PJSC stock overvalued right now?
Based on GuruFocus' analysis, Union Properties PJSC (DFM:UPP) is currently considered Modestly Undervalued. The stock's GF Value™ is د.إ0.77, compared to a current price of د.إ0.64 — trading 17.1% below its estimated fair value. The current Change In Receivables is د.إ-50.2 Mil. Union Properties PJSC's overall GF Score™ is 44/100 with 3 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 Union Properties PJSC (DFM:UPP), the current Change In Receivables is د.إ-50.2 Mil as of Mar. 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 Union Properties PJSC (DFM:UPP) Overvalued in 2026?

Based on GuruFocus' analysis, Union Properties PJSC stock appears to be undervalued. The current stock price of د.إ0.64 is trading 17.1% below its estimated GF Value™ of د.إ0.77. GuruFocus considers Union Properties PJSC to be Modestly Undervalued.

Key valuation signals for DFM:UPP:

  • Change In Receivables: د.إ-50.2 Mil
  • GF Value™: د.إ0.77 vs. price of د.إ0.64 (17.1% below fair value)
  • GF Score™: 44/100 with 3 warning signs

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


Union Properties PJSC Business Description

Address Union Business Park 1, P.O. Box 24649, Green Community East, Dubai Investment Park 1, Dubai, ARE
Union Properties PJSC is a property development company in the United Arab Emirates. The company has a wide range of projects in its portfolio, including residential, industrial, and leisure development projects. The firm operates out of four segments: Real estate property management, Contracting, Housekeeping, and Sales of goods and services. Property development and sales, and property rentals, compose the Real Estate property management segment. The Contracting segment involves mechanical, electrical, and plumbing work, as well as interior architecture construction. In goods and services, the company offers facility management and maintenance services, motor racing services, and engages in the sale of goods. Maximum revenue is generated from the Sales of goods and services segment.
44GF Score

Get the complete analysis for DFM:UPP

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

د.إ0.64
Price
د.إ0.77
GF Value