Diageo (HAM:GUI) Change In Receivables: €97 Mil (TTM As of Dec. 2025)


HAM:GUI Diageo PLC HAM:GUI
64 GF Score
Price €17.29
GF Value €28.32
Valuation Significantly Undervalued
! 5 Warning Signs
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What is Diageo Change In Receivables?

Diageo HAM:GUI -2.34% 64 Change In Receivables is €97 Mil as of Dec. 2025. GuruFocus rates HAM:GUI with a GF Score™ of 64/100 and a GF Value™ of €28.32 (Significantly Undervalued). The stock has 5 warning signs investors should review.

Diageo's change in receivables for the quarter that ended in Dec. 2025 was €-885 Mil. It means Diageo's Accounts Receivable increased by €885 Mil from Jun. 2025 to Dec. 2025 .

Diageo's change in receivables for the fiscal year that ended in Jun. 2025 was €-42 Mil. It means Diageo's Accounts Receivable increased by €42 Mil from Jun. 2024 to Jun. 2025 .

Diageo's Accounts Receivable for the quarter that ended in Dec. 2025 was €3,719 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. Diageo's Days Sales Outstanding for the six months ended in Dec. 2025 was 75.98.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Diageo's liquidation value for the six months ended in Dec. 2025 was €-21,641 Mil.

Diageo  (HAM:GUI) 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.

Diageo's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=3719.17/8932.84*91
=75.98

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

Diageo'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)
=2299.822-31237.612+0.75 * 3719.17+0.5 * 9014.824
=-21,641

* 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.

Diageo Change In Receivables Related Terms

Diageo Change In Receivables Historical Data

* Premium members only.

The historical data trend for Diageo'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.

Diageo Change In Receivables Chart

Diageo Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only -512.33 -474.89 131.07 -61.31 -42.48

Diageo 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 -1,014.20 966.16 -1,127.86 981.44 -884.74
HAM:GUI
64GF Score
Diageo PLC HAM:GUI
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Diageo 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 €97 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 €97 Mil mean?
Diageo (HAM:GUI) has a Change In Receivables of €97 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Diageo and its competitors.
Is Diageo's Change In Receivables too high?
Diageo's current Change In Receivables is €97 Mil. Overall, Diageo has a GF Score™ of 64/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Diageo's Change In Receivables compare to BF.B?
Diageo's Change In Receivables of €97 Mil can be compared against companies in the Beverages - Alcoholic 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 Beverages - Alcoholic company?
A good Change In Receivables depends on the Beverages - Alcoholic 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 Diageo and its competitors. Diageo's current Change In Receivables is €97 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Diageo stock overvalued right now?
Based on GuruFocus' analysis, Diageo (HAM:GUI) is currently considered Significantly Undervalued. The stock's GF Value™ is €28.32, compared to a current price of €17.29 — trading 38.9% below its estimated fair value. The current Change In Receivables is €97 Mil. Diageo's overall GF Score™ is 64/100 with 5 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 Diageo (HAM:GUI), the current Change In Receivables is €97 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 Diageo (HAM:GUI) Overvalued in 2026?

Based on GuruFocus' analysis, Diageo stock appears to be undervalued. The current stock price of €17.29 is trading 38.9% below its estimated GF Value™ of €28.32. GuruFocus considers Diageo to be Significantly Undervalued.

Key valuation signals for HAM:GUI:

  • Change In Receivables: €97 Mil
  • GF Value™: €28.32 vs. price of €17.29 (38.9% below fair value)
  • GF Score™: 64/100 with 5 warning signs

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

Diageo Business Description

Address 16 Great Marlborough Street, London, GBR, W1F 7HS
Formed in 1997 through the merger of Grand Metropolitan and Guinness, Diageo is the largest distiller globally by sales. Diageo acquired some of the Seagram assets in 2001, which gave it brands such as Captain Morgan rum and Crown Royal Canadian whisky. Since then, mergers and acquisitions have mostly been bolt-on in nature, plugging gaps in the company's product and geographic portfolio.
64GF Score

Get the complete analysis for HAM:GUI

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

€17.29
Price
€28.32
GF Value