Serabi Gold (FRA:B9O2) Change In Receivables: €-5.1 Mil (TTM As of Mar. 2026)


FRA:B9O2 Serabi Gold PLC FRA:B9O2
84 GF Score
Price €2.82
GF Value €2.23
Valuation Modestly Overvalued
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What is Serabi Gold Change In Receivables?

Serabi Gold FRA:B9O2 -11.88% 84 Change In Receivables is €-5.1 Mil as of Mar. 2026. GuruFocus rates FRA:B9O2 with a GF Score™ of 84/100 and a GF Value™ of €2.23 (Modestly Overvalued).

Serabi Gold's change in receivables for the quarter that ended in Mar. 2026 was €4.5 Mil. It means Serabi Gold's Accounts Receivable declined by €4.5 Mil from Dec. 2025 to Mar. 2026 .

Serabi Gold's change in receivables for the fiscal year that ended in Dec. 2025 was €-10.5 Mil. It means Serabi Gold's Accounts Receivable increased by €10.5 Mil from Dec. 2024 to Dec. 2025 .

Serabi Gold's Accounts Receivable for the quarter that ended in Mar. 2026 was €4.4 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. Serabi Gold's Days Sales Outstanding for the three months ended in Mar. 2026 was 9.26.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Serabi Gold's liquidation value for the three months ended in Mar. 2026 was €43.0 Mil.


Serabi Gold  (FRA:B9O2) 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.

Serabi Gold's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=4.437/43.744*91
=9.26

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

Serabi Gold'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)
=55.739-25.614+0.75 * 4.437+0.5 * 19.089
=43.0

* 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.


Serabi Gold Change In Receivables Related Terms


Serabi Gold Change In Receivables Historical Data

* Premium members only.

The historical data trend for Serabi Gold'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.

Serabi Gold Change In Receivables Chart

Serabi Gold 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 -1.12 -6.10 1.48 -2.39 -10.53

Serabi Gold 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 -0.99 -0.19 -3.43 -5.98 4.50
FRA:B9O2
84GF Score
Serabi Gold PLC FRA:B9O2
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Serabi Gold 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 €-5.1 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 €-5.1 Mil mean?
Serabi Gold (FRA:B9O2) has a Change In Receivables of €-5.1 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Serabi Gold and its competitors.
Is Serabi Gold's Change In Receivables too high?
Serabi Gold's current Change In Receivables is €-5.1 Mil. Overall, Serabi Gold has a GF Score™ of 84/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Serabi Gold's Change In Receivables compare to NEM and AU?
Serabi Gold's Change In Receivables of €-5.1 Mil can be compared against companies in the Metals & Mining 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 Metals & Mining company?
A good Change In Receivables depends on the Metals & Mining 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 Serabi Gold and its competitors. Serabi Gold's current Change In Receivables is €-5.1 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Serabi Gold stock overvalued right now?
Based on GuruFocus' analysis, Serabi Gold (FRA:B9O2) is currently considered Modestly Overvalued. The stock's GF Value™ is €2.23, compared to a current price of €2.82 — trading 26.5% above its estimated fair value. The current Change In Receivables is €-5.1 Mil. Serabi Gold's overall GF Score™ is 84/100. 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 Serabi Gold (FRA:B9O2), the current Change In Receivables is €-5.1 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 Serabi Gold (FRA:B9O2) Overvalued in 2026?

Based on GuruFocus' analysis, Serabi Gold stock appears to be overvalued. The current stock price of €2.82 is trading 26.5% above its estimated GF Value™ of €2.23. GuruFocus considers Serabi Gold to be Modestly Overvalued.

Key valuation signals for FRA:B9O2:

  • Change In Receivables: €-5.1 Mil
  • GF Value™: €2.23 vs. price of €2.82 (26.5% above fair value)
  • GF Score™: 84/100

No single metric tells the full story. See the FRA:B9O2 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Serabi Gold Business Description

Other Exchanges SRBIF:USASRB:UKSBI:Canada
Address Cobham Park Road, The Long Barn, Downside, Surrey, GBR, KT11 3NE
Serabi Gold PLC is a holding and gold sales company and a provider of support and management services to its operating subsidiaries. Together with its subsidiaries it is involved in the development of gold and other metals mining projects in Brazil and the operation of the Palito gold mine in the Tapajos region of Brazil. The company has only one primary business activity namely the conduct of gold mining and exploration in Brazil. It has two separate segments, Brazil and UK. Copper/ gold concentrate is produced in Brazil and sales routed through the UK, whilst sales of gold bullion are conducted directly from Brazil.
84GF Score

Get the complete analysis for FRA:B9O2

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

€2.82
Price
€2.23
GF Value