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.
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.
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.
Guardforce AI Co's Days Sales Outstanding for the
six
months ended in Dec. 2025 was 53.03.
In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Guardforce AI Co's liquidation value for the
six
months ended in Dec. 2025 was $13.42 Mil.
Guardforce AI Co (NAS:GFAI) 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.
Guardforce AI Co's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:
* 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.
Guardforce AI Co Change In Receivables Related Terms
Guardforce AI Co Change In Receivables Historical Data
* Premium members only.
The historical data trend for Guardforce AI 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.
Guardforce AI 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 $-0.04 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.
What does a Change In Receivables of $-0.04 Mil mean?
Guardforce AI Co (GFAI) has a Change In Receivables of $-0.04 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Guardforce AI Co and its competitors.
Is Guardforce AI Co's Change In Receivables too high?
Guardforce AI Co's current Change In Receivables is $-0.04 Mil. Overall, Guardforce AI Co has a GF Score™ of 33/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Guardforce AI Co's Change In Receivables compare to VRME and BKYI?
Guardforce AI Co's Change In Receivables of $-0.04 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 Guardforce AI Co and its competitors. Guardforce AI Co's current Change In Receivables is $-0.04 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Guardforce AI Co stock overvalued right now?
Based on GuruFocus' analysis, Guardforce AI Co (GFAI) is currently considered Possible Value Trap. The stock's GF Value™ is $0.62, compared to a current price of $0.39 — trading 37.8% below its estimated fair value. The current Change In Receivables is $-0.04 Mil. Guardforce AI Co's overall GF Score™ is 33/100 with 4 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 Guardforce AI Co (GFAI), the current Change In Receivables is $-0.04 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 Guardforce AI Co (GFAI) Overvalued in 2026?
Based on GuruFocus' analysis, Guardforce AI Co stock appears to be undervalued.
The current stock price of $0.39 is trading 37.8% below its estimated GF Value™ of $0.62.
GuruFocus considers Guardforce AI Co to be Possible Value Trap.
Key valuation signals for GFAI:
Change In Receivables: $-0.04 Mil
GF Value™: $0.62 vs. price of $0.39 (37.8% below fair value)
No single metric tells the full story. See the GFAI stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Guardforce AI Co Ltd is an integrated solution provider, specializing in security solutions, and also focuses on implementing AI and robotics solutions to improve business operational efficiency and sales and marketing processes, especially for the retail and travel industry in the Asia Pacific region. The company's operating business segments include Secured Logistics, AI & Robotics Solution Business, and Corporate and others. The majority of its revenue is generated from the Secured Logistics segment, which includes services like cash-in-transit, dedicated vehicles to banks, ATM management, cash center operations, cash processing, coin processing, cheque center, and cash deposit machine solutions. Geographically, the company generates maximum revenue from Thailand.
33GF Score
Get the complete analysis for GFAI
Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
GFAI has been successfully added to your 
