PT Argha Karya Prima Industry Tbk (ISX:AKPI) Change In Receivables: Rp0 Mil (TTM As of Jun. 2026)

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.

ISX:AKPI PT Argha Karya Prima Industry Tbk ISX:AKPI
64 GF Score
Price Rp520.00
GF Value Rp652.38
Valuation Modestly Undervalued
! 7 Warning Signs
View Full Analysis

What is PT Argha Karya Prima Industry Tbk Change In Receivables?

PT Argha Karya Prima Industry Tbk ISX:AKPI +4.00% 64 Change In Receivables is Rp0 Mil as of Jun. 2026. GuruFocus rates ISX:AKPI with a GF Score™ of 64/100 and a GF Value™ of Rp652.38 (Modestly Undervalued). The stock has 7 warning signs investors should review.

PT Argha Karya Prima Industry Tbk's change in receivables for the quarter that ended in Jun. 2026 was Rp0 Mil. It means PT Argha Karya Prima Industry Tbk's Accounts Receivable stayed the same from Mar. 2026 to Jun. 2026 .

PT Argha Karya Prima Industry Tbk's change in receivables for the fiscal year that ended in Dec. 2025 was Rp0 Mil. It means PT Argha Karya Prima Industry Tbk's Accounts Receivable stayed the same from Dec. 2024 to Dec. 2025 .

PT Argha Karya Prima Industry Tbk's Accounts Receivable for the quarter that ended in Jun. 2026 was Rp969,186 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. PT Argha Karya Prima Industry Tbk's Days Sales Outstanding for the three months ended in Jun. 2026 was 85.51.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. PT Argha Karya Prima Industry Tbk's liquidation value for the three months ended in Jun. 2026 was Rp-1,173,489 Mil.


PT Argha Karya Prima Industry Tbk  (ISX:AKPI) 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.

PT Argha Karya Prima Industry Tbk's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=969185.549/1034196.049*91
=85.51

2. In Ben Graham's calculation of liquidation value, PT Argha Karya Prima Industry Tbk's accounts receivable are only considered to be worth 75% of book value:

PT Argha Karya Prima Industry Tbk's liquidation value for the quarter that ended in Jun. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=78049.441-2183216.436+0.75 * 969185.549+0.5 * 409577.574
=-1,173,489

* 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.


PT Argha Karya Prima Industry Tbk Change In Receivables Related Terms


PT Argha Karya Prima Industry Tbk Change In Receivables Historical Data

* Premium members only.

The historical data trend for PT Argha Karya Prima Industry Tbk'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.

PT Argha Karya Prima Industry Tbk Change In Receivables Chart

PT Argha Karya Prima Industry Tbk 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 0.00 0.00 0.00 0.00 0.00

PT Argha Karya Prima Industry Tbk Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 0.00 0.00 0.00 0.00 0.00
ISX:AKPI
64GF Score
PT Argha Karya Prima Industry Tbk ISX:AKPI
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

PT Argha Karya Prima Industry Tbk 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 Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was Rp0 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 Rp0 Mil mean?
PT Argha Karya Prima Industry Tbk (ISX:AKPI) has a Change In Receivables of Rp0 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for PT Argha Karya Prima Industry Tbk and its competitors.
Is PT Argha Karya Prima Industry Tbk's Change In Receivables too high?
PT Argha Karya Prima Industry Tbk's current Change In Receivables is Rp0 Mil. Overall, PT Argha Karya Prima Industry Tbk has a GF Score™ of 64/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does PT Argha Karya Prima Industry Tbk's Change In Receivables compare to SW and AMCR?
PT Argha Karya Prima Industry Tbk's Change In Receivables of Rp0 Mil can be compared against companies in the Packaging & Containers 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 Packaging & Containers company?
A good Change In Receivables depends on the Packaging & Containers 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 PT Argha Karya Prima Industry Tbk and its competitors. PT Argha Karya Prima Industry Tbk's current Change In Receivables is Rp0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT Argha Karya Prima Industry Tbk stock overvalued right now?
Based on GuruFocus' analysis, PT Argha Karya Prima Industry Tbk (ISX:AKPI) is currently considered Modestly Undervalued. The stock's GF Value™ is Rp652.38, compared to a current price of Rp520.00 — trading 20.3% below its estimated fair value. The current Change In Receivables is Rp0 Mil. PT Argha Karya Prima Industry Tbk's overall GF Score™ is 64/100 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 PT Argha Karya Prima Industry Tbk (ISX:AKPI), the current Change In Receivables is Rp0 Mil as of Jun. 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 PT Argha Karya Prima Industry Tbk (ISX:AKPI) Overvalued in 2026?

Based on GuruFocus' analysis, PT Argha Karya Prima Industry Tbk stock appears to be undervalued. The current stock price of Rp520.00 is trading 20.3% below its estimated GF Value™ of Rp652.38. GuruFocus considers PT Argha Karya Prima Industry Tbk to be Modestly Undervalued.

Key valuation signals for ISX:AKPI:

  • Change In Receivables: Rp0 Mil
  • GF Value™: Rp652.38 vs. price of Rp520.00 (20.3% below fair value)
  • GF Score™: 64/100 with 7 warning signs

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


PT Argha Karya Prima Industry Tbk Business Description

Address Jl. Jend Sudirman Kav. 52-53, Kelurahan Senayan, Kecamatan Kebayoran Baru, Prosperity Tower, Floor 51, District 8, SCBD Lot. 28, Jakarta Selatan, Jakarta, IDN, 12190
PT Argha Karya Prima Industry Tbk is engaged in the production and distribution of flexible packaging of Biaxially Oriented Poly Propylene (BOPP) film and Polyester (PET) film. It produces plastic films based on Polypropylene (PP) and Polyethylene Terephthalate (PET), which are marketed in the form of BOPP (Biaxially Oriented Polypropylene), BOPET (Biaxially Oriented Polyethylene Terephthalate), and CPP (Cast Polypropylene). The company markets its products under the trademarks ARLENE is used for BOPP products, ARETA for BOPET or polyester products, and ARCYLENE for CPP products. Its products are applied, among others, for food packaging, cigarette packaging, paper lamination, labels, as well as various other packaging needs. It operates in two segments manufacturing and distribution.
64GF Score

Get the complete analysis for ISX:AKPI

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

Rp520.00
Price
Rp652.38
GF Value