JSCIF (Judges Scientific) Change In Receivables: $3.4 Mil (TTM As of Dec. 2025)

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JSCIF Judges Scientific PLC JSCIF
77 GF Score
Price $62.50
GF Value $126.69
Valuation Significantly Undervalued
! 3 Warning Signs
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What is Judges Scientific Change In Receivables?

Judges Scientific JSCIF 77 Change In Receivables is $3.4 Mil as of Dec. 2025. GuruFocus rates JSCIF with a GF Score™ of 77/100 and a GF Value™ of $126.69 (Significantly Undervalued). The stock has 3 warning signs investors should review.

Judges Scientific's change in receivables for the quarter that ended in Dec. 2025 was $0.7 Mil. It means Judges Scientific's Accounts Receivable declined by $0.7 Mil from Jun. 2025 to Dec. 2025 .

Judges Scientific's change in receivables for the fiscal year that ended in Dec. 2025 was $3.3 Mil. It means Judges Scientific's Accounts Receivable declined by $3.3 Mil from Dec. 2024 to Dec. 2025 .

Judges Scientific's Accounts Receivable for the quarter that ended in Dec. 2025 was $24.2 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. Judges Scientific's Days Sales Outstanding for the six months ended in Dec. 2025 was 43.69.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Judges Scientific's liquidation value for the six months ended in Dec. 2025 was $-79.0 Mil.

Judges Scientific  (OTCPK:JSCIF) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=24.23/101.205*91
=43.69

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

Judges Scientific'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)
=25.971-139.759+0.75 * 24.23+0.5 * 33.199
=-79.0

* 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.

Judges Scientific Change In Receivables Related Terms

Judges Scientific Change In Receivables Historical Data

* Premium members only.

The historical data trend for Judges Scientific'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.

Judges Scientific Change In Receivables Chart

Judges Scientific 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 -3.73 -3.78 -0.38 -3.54 3.35

Judges Scientific 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 -2.15 -1.53 -2.02 2.71 0.67
JSCIF
77GF Score
Judges Scientific PLC JSCIF
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Judges Scientific 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 $3.4 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 $3.4 Mil mean?
Judges Scientific (JSCIF) has a Change In Receivables of $3.4 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Judges Scientific and its competitors.
Is Judges Scientific's Change In Receivables too high?
Judges Scientific's current Change In Receivables is $3.4 Mil. Overall, Judges Scientific has a GF Score™ of 77/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Judges Scientific's Change In Receivables compare to COHR and KEYS?
Judges Scientific's Change In Receivables of $3.4 Mil can be compared against companies in the Hardware 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 Hardware company?
A good Change In Receivables depends on the Hardware 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 Judges Scientific and its competitors. Judges Scientific's current Change In Receivables is $3.4 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Judges Scientific stock overvalued right now?
Based on GuruFocus' analysis, Judges Scientific (JSCIF) is currently considered Significantly Undervalued. The stock's GF Value™ is $126.69, compared to a current price of $62.50 — trading 50.7% below its estimated fair value. The current Change In Receivables is $3.4 Mil. Judges Scientific's overall GF Score™ is 77/100 with 3 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 Judges Scientific (JSCIF), the current Change In Receivables is $3.4 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 Judges Scientific (JSCIF) Overvalued in 2026?

Based on GuruFocus' analysis, Judges Scientific stock appears to be undervalued. The current stock price of $62.50 is trading 50.7% below its estimated GF Value™ of $126.69. GuruFocus considers Judges Scientific to be Significantly Undervalued.

Key valuation signals for JSCIF:

  • Change In Receivables: $3.4 Mil
  • GF Value™: $126.69 vs. price of $62.50 (50.7% below fair value)
  • GF Score™: 77/100 with 3 warning signs

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

Judges Scientific Business Description

Other Exchanges JDG:UKIUF:Germany
Address 52c Borough High Street, London, GBR, SE1 1XN
Judges Scientific PLC is engaged in the designing, manufacturing, and sale of scientific instruments. The company operates in two main segments namely Materials Sciences and Vacuum. The firm specializes in the acquisition and development of a portfolio of scientific instrument businesses. The company has operational footprints across the United Kingdom, the Rest of Europe, North America, and the Rest of the world.
77GF Score

Get the complete analysis for JSCIF

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

$62.50
Price
$126.69
GF Value