PT Essa Industries Indonesia Tbk (ISX:ESSA) Change In Receivables: Rp0 Mil (TTM As of Mar. 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:ESSA PT Essa Industries Indonesia Tbk ISX:ESSA
75 GF Score
Price Rp710.00
GF Value Rp675.91
Valuation Fairly Valued
! 2 Warning Signs
View Full Analysis

What is PT Essa Industries Indonesia Tbk Change In Receivables?

PT Essa Industries Indonesia Tbk ISX:ESSA +2.16% 75 Change In Receivables is Rp0 Mil as of Mar. 2026. GuruFocus rates ISX:ESSA with a GF Score™ of 75/100 and a GF Value™ of Rp675.91 (Fairly Valued). The stock has 2 warning signs investors should review.

PT Essa Industries Indonesia Tbk's change in receivables for the quarter that ended in Mar. 2026 was Rp0 Mil. It means PT Essa Industries Indonesia Tbk's Accounts Receivable stayed the same from Dec. 2025 to Mar. 2026 .

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

PT Essa Industries Indonesia Tbk's Accounts Receivable for the quarter that ended in Mar. 2026 was Rp534,409 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 Essa Industries Indonesia Tbk's Days Sales Outstanding for the three months ended in Mar. 2026 was 30.25.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. PT Essa Industries Indonesia Tbk's liquidation value for the three months ended in Mar. 2026 was Rp2,304,055 Mil.


PT Essa Industries Indonesia Tbk  (ISX:ESSA) 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 Essa Industries Indonesia Tbk's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=534408.912/1611911.493*91
=30.25

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

PT Essa Industries Indonesia Tbk'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)
=2785877.533-1225617.498+0.75 * 534408.912+0.5 * 685977.416
=2,304,055

* 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 Essa Industries Indonesia Tbk Change In Receivables Related Terms


PT Essa Industries Indonesia Tbk Change In Receivables Historical Data

* Premium members only.

The historical data trend for PT Essa Industries Indonesia 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 Essa Industries Indonesia Tbk Change In Receivables Chart

PT Essa Industries Indonesia 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 Essa Industries Indonesia Tbk 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 0.00 0.00 0.00 0.00 0.00
ISX:ESSA
75GF Score
PT Essa Industries Indonesia Tbk ISX:ESSA
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

PT Essa Industries Indonesia 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 Mar. 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 Essa Industries Indonesia Tbk (ISX:ESSA) has a Change In Receivables of Rp0 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for PT Essa Industries Indonesia Tbk and its competitors.
Is PT Essa Industries Indonesia Tbk's Change In Receivables too high?
PT Essa Industries Indonesia Tbk's current Change In Receivables is Rp0 Mil. Overall, PT Essa Industries Indonesia Tbk has a GF Score™ of 75/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does PT Essa Industries Indonesia Tbk's Change In Receivables compare to DOW?
PT Essa Industries Indonesia Tbk's Change In Receivables of Rp0 Mil can be compared against companies in the Chemicals 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 Chemicals company?
A good Change In Receivables depends on the Chemicals 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 Essa Industries Indonesia Tbk and its competitors. PT Essa Industries Indonesia 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 Essa Industries Indonesia Tbk stock overvalued right now?
Based on GuruFocus' analysis, PT Essa Industries Indonesia Tbk (ISX:ESSA) is currently considered Fairly Valued. The stock's GF Value™ is Rp675.91, compared to a current price of Rp710.00 — trading 5% above its estimated fair value. The current Change In Receivables is Rp0 Mil. PT Essa Industries Indonesia Tbk's overall GF Score™ is 75/100 with 2 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 Essa Industries Indonesia Tbk (ISX:ESSA), the current Change In Receivables is Rp0 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 PT Essa Industries Indonesia Tbk (ISX:ESSA) Overvalued in 2026?

Based on GuruFocus' analysis, PT Essa Industries Indonesia Tbk stock appears to be overvalued. The current stock price of Rp710.00 is trading 5% above its estimated GF Value™ of Rp675.91. GuruFocus considers PT Essa Industries Indonesia Tbk to be Fairly Valued.

Key valuation signals for ISX:ESSA:

  • Change In Receivables: Rp0 Mil
  • GF Value™: Rp675.91 vs. price of Rp710.00 (5% above fair value)
  • GF Score™: 75/100 with 2 warning signs

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


PT Essa Industries Indonesia Tbk Business Description

Address Jalan Prof. Dr. Satrio, Kav. 3-5, DBS Bank Tower, 18th Floor, Ciputra World 1 Jakarta, Jakarta, IDN, 12940
PT Essa Industries Indonesia Tbk owns and operates privately owned domestic liquefied petroleum gas (LPG) refinery in Indonesia. Its main business is the refining and processing of natural gas to produce LPG (mixture of Propane and Butane), condensate, methanol, carbonation and gasification of coal, or other hydrocarbon materials. The principal products of the company include LPG, Condensate and Ammonia. It is also engaged in other activities such as crude oil mining, Wholesale trade in gas, liquid and solid fuels and similar products, Gas distribution and supporting service activities related to oil and gas mining carried out on a fee or contract basis. The company's segments are; LPG refinery, Ammonia which generates key revenue, and others.
75GF Score

Get the complete analysis for ISX:ESSA

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

Rp710.00
Price
Rp675.91
GF Value