EFTY (Etoiles Capital Group Co) Change In Receivables: $-0.23 Mil (TTM As of Dec. 2025)

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.

EFTY Etoiles Capital Group Co Ltd EFTY
26 GF Score
Price $15.02
! 3 Warning Signs
View Full Analysis

What is Etoiles Capital Group Co Change In Receivables?

Etoiles Capital Group Co EFTY -1.51% 26 Change In Receivables is $-0.23 Mil as of Dec. 2025. GuruFocus rates EFTY with a GF Score™ of 26/100. The stock has 3 warning signs investors should review.

Etoiles Capital Group Co's change in receivables for the quarter that ended in Dec. 2025 was $-0.33 Mil. It means Etoiles Capital Group Co's Accounts Receivable increased by $0.33 Mil from Jun. 2025 to Dec. 2025 .

Etoiles Capital Group Co's change in receivables for the fiscal year that ended in Dec. 2025 was $-0.23 Mil. It means Etoiles Capital Group Co's Accounts Receivable increased by $0.23 Mil from Dec. 2024 to Dec. 2025 .

Etoiles Capital Group Co's Accounts Receivable for the quarter that ended in Dec. 2025 was $0.24 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. Etoiles Capital Group Co's Days Sales Outstanding for the six months ended in Dec. 2025 was 30.67.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Etoiles Capital Group Co's liquidation value for the six months ended in Dec. 2025 was $2.65 Mil.


Etoiles Capital Group Co  (NAS:EFTY) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0.239/1.422*91
=30.67

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

Etoiles Capital Group Co'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)
=5.427-2.96+0.75 * 0.239+0.5 * 0
=2.65

* 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.


Etoiles Capital Group Co Change In Receivables Related Terms


Etoiles Capital Group Co Change In Receivables Historical Data

* Premium members only.

The historical data trend for Etoiles Capital Group Co'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.

Etoiles Capital Group Co Change In Receivables Chart

Etoiles Capital Group Co Annual Data
Trend Dec23 Dec24 Dec25
Change In Receivables
0.03 -0.35 -0.23

Etoiles Capital Group Co Semi-Annual Data
Dec23 Jun24 Dec24 Jun25 Dec25
Change In Receivables 0.00 -0.39 0.04 0.10 -0.33
EFTY
26GF Score
Etoiles Capital Group Co Ltd EFTY
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Etoiles Capital Group Co 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 $-0.23 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 $-0.23 Mil mean?
Etoiles Capital Group Co (EFTY) has a Change In Receivables of $-0.23 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Etoiles Capital Group Co and its competitors.
Is Etoiles Capital Group Co's Change In Receivables too high?
Etoiles Capital Group Co's current Change In Receivables is $-0.23 Mil. Overall, Etoiles Capital Group Co has a GF Score™ of 26/100, reflecting its overall financial health beyond just this single metric.
How does Etoiles Capital Group Co's Change In Receivables compare to EUBG and SBC?
Etoiles Capital Group Co's Change In Receivables of $-0.23 Mil can be compared against companies in the Business 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 Business Services company?
A good Change In Receivables depends on the Business 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 Etoiles Capital Group Co and its competitors. Etoiles Capital Group Co's current Change In Receivables is $-0.23 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Etoiles Capital Group Co stock overvalued right now?
Etoiles Capital Group Co (EFTY) has a current Change In Receivables of $-0.23 Mil. The current Change In Receivables is $-0.23 Mil. Etoiles Capital Group Co's overall GF Score™ is 26/100 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 Etoiles Capital Group Co (EFTY), the current Change In Receivables is $-0.23 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.

Etoiles Capital Group Co Business Description

Address 183 Queen’s Road Central, Unit 03-04, 25th Floor, Cosco Tower, Sheung Wan, Hong Kong, HKG
Etoiles Capital Group Co Ltd is engaged in providing integrated investor relations services in Hong Kong and provides one-stop solutions for managing institutional relations, stakeholder engagement, and navigating the financial landscape. Its services include Investor Relations Management, such as preparing investor relation documents and organizing shareholder meetings; Tailored Due Diligence Exercise, including reviewing records, conducting site visits, and preparing reports; Management of Public Relation, including promotional plans, corporate presentations, investor relation websites, publicity materials, roadshows, and crisis support; and Ancillary Services such as website design enhancement and promotional video production. It generates a majority of revenue from Hong Kong.
26GF Score

Get the complete analysis for EFTY

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

$15.02
Price