GYYMF (Gym Group (The)) Change In Receivables: $-0.6 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.

GYYMF Gym Group (The) PLC GYYMF
77 GF Score
Price $2.67
GF Value $1.93
Valuation Significantly Overvalued
! 8 Warning Signs
View Full Analysis

What is Gym Group (The) Change In Receivables?

Gym Group (The) GYYMF 77 Change In Receivables is $-0.6 Mil as of Dec. 2025. GuruFocus rates GYYMF with a GF Score™ of 77/100 and a GF Value™ of $1.93 (Significantly Overvalued). The stock has 8 warning signs investors should review.

Gym Group (The)'s change in receivables for the quarter that ended in Dec. 2025 was $-5.8 Mil. It means Gym Group (The)'s Accounts Receivable increased by $5.8 Mil from Jun. 2025 to Dec. 2025 .

Gym Group (The)'s change in receivables for the fiscal year that ended in Dec. 2025 was $-0.7 Mil. It means Gym Group (The)'s Accounts Receivable increased by $0.7 Mil from Dec. 2024 to Dec. 2025 .

Gym Group (The)'s Accounts Receivable for the quarter that ended in Dec. 2025 was $1.3 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. Gym Group (The)'s Days Sales Outstanding for the six months ended in Dec. 2025 was 1.47.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Gym Group (The)'s liquidation value for the six months ended in Dec. 2025 was $-629.4 Mil.


Gym Group (The)  (OTCPK:GYYMF) 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.

Gym Group (The)'s Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1.339/165.863*91
=1.47

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

Gym Group (The)'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)
=4.016-634.806+0.75 * 1.339+0.5 * 0.803
=-629.4

* 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.


Gym Group (The) Change In Receivables Related Terms


Gym Group (The) Change In Receivables Historical Data

* Premium members only.

The historical data trend for Gym Group (The)'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.

Gym Group (The) Change In Receivables Chart

Gym Group (The) 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 -0.40 -3.78 -2.79 2.91 -0.67

Gym Group (The) 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 -7.72 4.45 -1.52 5.16 -5.76
GYYMF
77GF Score
Gym Group (The) PLC GYYMF
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Gym Group (The) 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 $-0.6 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 $-0.6 Mil mean?
Gym Group (The) (GYYMF) has a Change In Receivables of $-0.6 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Gym Group (The) and its competitors.
Is Gym Group (The)'s Change In Receivables too high?
Gym Group (The)'s current Change In Receivables is $-0.6 Mil. Overall, Gym Group (The) has a GF Score™ of 77/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Gym Group (The)'s Change In Receivables compare to AS and HAS?
Gym Group (The)'s Change In Receivables of $-0.6 Mil can be compared against companies in the Travel & Leisure 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 Travel & Leisure company?
A good Change In Receivables depends on the Travel & Leisure 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 Gym Group (The) and its competitors. Gym Group (The)'s current Change In Receivables is $-0.6 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gym Group (The) stock overvalued right now?
Based on GuruFocus' analysis, Gym Group (The) (GYYMF) is currently considered Significantly Overvalued. The stock's GF Value™ is $1.93, compared to a current price of $2.67 — trading 38.3% above its estimated fair value. The current Change In Receivables is $-0.6 Mil. Gym Group (The)'s overall GF Score™ is 77/100 with 8 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 Gym Group (The) (GYYMF), the current Change In Receivables is $-0.6 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 Gym Group (The) (GYYMF) Overvalued in 2026?

Based on GuruFocus' analysis, Gym Group (The) stock appears to be overvalued. The current stock price of $2.67 is trading 38.3% above its estimated GF Value™ of $1.93. GuruFocus considers Gym Group (The) to be Significantly Overvalued.

Key valuation signals for GYYMF:

  • Change In Receivables: $-0.6 Mil
  • GF Value™: $1.93 vs. price of $2.67 (38.3% above fair value)
  • GF Score™: 77/100 with 8 warning signs

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


Gym Group (The) Business Description

Other Exchanges GYMl:UKGYM:UK4GY:Germany
Address 7 St. John's Road, 2nd Floor, Arding & Hobbs, London, GBR, SW11 1QN
Gym Group (The) PLC is a provider of high value, low cost gym facilities offering 24/7, no contract memberships with a simple and scalable business model and a data-driven and tech-enabled approach to growth. The company provides low cost gym memberships with access to high quality gym equipment, exercise facilities, free group exercise classes, personal trainers, flexible membership options and a mobile app, along with ancillary services such as rental income from trainers, vending sales, advertising and day passes.
77GF Score

Get the complete analysis for GYYMF

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

$2.67
Price
$1.93
GF Value