Imperial Oil (HAM:IMP) Change In Receivables: €-1,199 Mil (TTM As of Mar. 2026)

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HAM:IMP Imperial Oil Ltd HAM:IMP
77 GF Score
Price €111.60
GF Value €71.01
! 7 Warning Signs
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What is Imperial Oil Change In Receivables?

Imperial Oil HAM:IMP -1.06% 77 Change In Receivables is €-1,199 Mil as of Mar. 2026. GuruFocus rates HAM:IMP with a GF Score™ of 77/100 and a GF Value™ of €71.01. The stock has 7 warning signs investors should review.

Imperial Oil's change in receivables for the quarter that ended in Mar. 2026 was €-2,067 Mil. It means Imperial Oil's Accounts Receivable increased by €2,067 Mil from Dec. 2025 to Mar. 2026 .

Imperial Oil's change in receivables for the fiscal year that ended in Dec. 2025 was €859 Mil. It means Imperial Oil's Accounts Receivable declined by €859 Mil from Dec. 2024 to Dec. 2025 .

Imperial Oil's Accounts Receivable for the quarter that ended in Mar. 2026 was €4,822 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. Imperial Oil's Days Sales Outstanding for the three months ended in Mar. 2026 was 57.84.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Imperial Oil's liquidation value for the three months ended in Mar. 2026 was €-9,154 Mil.


Imperial Oil  (HAM:IMP) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=4822.438/7608.469*91
=57.84

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

Imperial Oil'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)
=648.75-14314.741+0.75 * 4822.438+0.5 * 1791.155
=-9,154

* 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.


Imperial Oil Change In Receivables Related Terms


Imperial Oil Change In Receivables Historical Data

* Premium members only.

The historical data trend for Imperial Oil'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.

Imperial Oil Change In Receivables Chart

Imperial Oil 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 -1,348.24 -598.99 161.99 -855.32 858.64

Imperial Oil 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 -7.73 106.57 273.45 487.20 -2,066.67
HAM:IMP
77GF Score
Imperial Oil Ltd HAM:IMP
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Imperial Oil 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 €-1,199 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 €-1,199 Mil mean?
Imperial Oil (HAM:IMP) has a Change In Receivables of €-1,199 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Imperial Oil and its competitors.
Is Imperial Oil's Change In Receivables too high?
Imperial Oil's current Change In Receivables is €-1,199 Mil. Overall, Imperial Oil has a GF Score™ of 77/100, reflecting its overall financial health beyond just this single metric.
How does Imperial Oil's Change In Receivables compare to XOM and CVX?
Imperial Oil's Change In Receivables of €-1,199 Mil can be compared against companies in the Oil & Gas 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 an Oil & Gas company?
A good Change In Receivables depends on the Oil & Gas 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 Imperial Oil and its competitors. Imperial Oil's current Change In Receivables is €-1,199 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Imperial Oil stock overvalued right now?
Imperial Oil (HAM:IMP) has a current Change In Receivables of €-1,199 Mil. The stock's GF Value™ is €71.01, compared to a current price of €111.60 — trading 57.2% above its estimated fair value. The current Change In Receivables is €-1,199 Mil. Imperial Oil's overall GF Score™ is 77/100 with 7 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 Imperial Oil (HAM:IMP), the current Change In Receivables is €-1,199 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 Imperial Oil (HAM:IMP) Overvalued in 2026?

Based on GuruFocus' analysis, Imperial Oil stock appears to be overvalued. The current stock price of €111.60 is trading 57.2% above its estimated GF Value™ of €71.01.

Key valuation signals for HAM:IMP:

  • Change In Receivables: €-1,199 Mil
  • GF Value™: €71.01 vs. price of €111.60 (57.2% above fair value)
  • GF Score™: 77/100 with 7 warning signs

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


Imperial Oil Business Description

Industry EnergyOil & Gas
Address 505 Quarry Park Boulevard S.E, Calgary, AB, CAN, T2C 5N1
Imperial Oil Ltd is an integrated oil company active in all phases of the petroleum industry in Canada, including the exploration for, and production and sale of, crude oil, natural gas, petroleum products, and petrochemicals. It also pursues lower-emission business opportunities, including carbon capture and storage, hydrogen, lower-emission fuels, and lithium. The company's reportable segments are Upstream, Downstream, and Chemical. Maximum revenue for the company is generated from its Downstream segment, which refines crude oil into petroleum products and distributes and market these products. The Upstream segment explores and produces crude oil, its equivalents, and natural gas, and the Chemical segment manufactures and markets hydrocarbon-based chemicals and chemical products.
77GF Score

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

€111.60
Price
€71.01
GF Value