Atlas Battery (KAR:ATBA) Change In Receivables: ₨-351 Mil (TTM As of Mar. 2026)

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KAR:ATBA Atlas Battery Ltd KAR:ATBA
69 GF Score
Price ₨203.63
GF Value ₨250.65
Valuation Modestly Undervalued
! 5 Warning Signs
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What is Atlas Battery Change In Receivables?

Atlas Battery KAR:ATBA +1.31% 69 Change In Receivables is ₨-351 Mil as of Mar. 2026. GuruFocus rates KAR:ATBA with a GF Score™ of 69/100 and a GF Value™ of ₨250.65 (Modestly Undervalued). The stock has 5 warning signs investors should review.

Atlas Battery's change in receivables for the quarter that ended in Mar. 2026 was ₨25 Mil. It means Atlas Battery's Accounts Receivable declined by ₨25 Mil from Dec. 2025 to Mar. 2026 .

Atlas Battery's change in receivables for the fiscal year that ended in Jun. 2025 was ₨473 Mil. It means Atlas Battery's Accounts Receivable declined by ₨473 Mil from Jun. 2024 to Jun. 2025 .

Atlas Battery's Accounts Receivable for the quarter that ended in Mar. 2026 was ₨3,603 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. Atlas Battery's Days Sales Outstanding for the three months ended in Mar. 2026 was 40.63.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Atlas Battery's liquidation value for the three months ended in Mar. 2026 was ₨-5,423 Mil.


Atlas Battery  (KAR:ATBA) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=3602.773/8090.906*91
=40.63

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

Atlas Battery'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)
=1932.118-15638.942+0.75 * 3602.773+0.5 * 11164.448
=-5,423

* 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.


Atlas Battery Change In Receivables Related Terms


Atlas Battery Change In Receivables Historical Data

* Premium members only.

The historical data trend for Atlas Battery'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.

Atlas Battery Change In Receivables Chart

Atlas Battery 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 -615.13 258.19 -1,830.24 -627.58 472.85

Atlas Battery 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 -127.16 784.90 -1,236.03 75.30 24.81
KAR:ATBA
69GF Score
Atlas Battery Ltd KAR:ATBA
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Atlas Battery 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 ₨-351 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 ₨-351 Mil mean?
Atlas Battery (KAR:ATBA) has a Change In Receivables of ₨-351 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Atlas Battery and its competitors.
Is Atlas Battery's Change In Receivables too high?
Atlas Battery's current Change In Receivables is ₨-351 Mil. Overall, Atlas Battery has a GF Score™ of 69/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Atlas Battery's Change In Receivables compare to ORLY and AZO?
Atlas Battery's Change In Receivables of ₨-351 Mil can be compared against companies in the Vehicles & Parts 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 Vehicles & Parts company?
A good Change In Receivables depends on the Vehicles & Parts 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 Atlas Battery and its competitors. Atlas Battery's current Change In Receivables is ₨-351 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Atlas Battery stock overvalued right now?
Based on GuruFocus' analysis, Atlas Battery (KAR:ATBA) is currently considered Modestly Undervalued. The stock's GF Value™ is ₨250.65, compared to a current price of ₨203.63 — trading 18.8% below its estimated fair value. The current Change In Receivables is ₨-351 Mil. Atlas Battery's overall GF Score™ is 69/100 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 Atlas Battery (KAR:ATBA), the current Change In Receivables is ₨-351 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 Atlas Battery (KAR:ATBA) Overvalued in 2026?

Based on GuruFocus' analysis, Atlas Battery stock appears to be undervalued. The current stock price of ₨203.63 is trading 18.8% below its estimated GF Value™ of ₨250.65. GuruFocus considers Atlas Battery to be Modestly Undervalued.

Key valuation signals for KAR:ATBA:

  • Change In Receivables: ₨-351 Mil
  • GF Value™: ₨250.65 vs. price of ₨203.63 (18.8% below fair value)
  • GF Score™: 69/100 with 5 warning signs

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


Atlas Battery Business Description

Address D-181, Central Avenue, S.I.T.E., Karachi, SD, PAK, 75730
Atlas Battery Ltd is engaged in the manufacturing and sale of automotive, motorcycle and energy storage batteries and their allied products. Its products are mainly categorized in light, medium and heavy batteries for automotive, motorcycle batteries, energy storage batteries and distilled water. The company serves various segments including Original Equipment Manufacturers (OEMs), domestic appliances, industrial equipment and replacement market through nationwide dealership network. The usage of batteries includes vehicles, motorcycles, heavy vehicles including tractors, buses and energy backup solution such as UPS (Uninterrupted Power Supply equipment), Solar Panels and Gensets.
69GF Score

Get the complete analysis for KAR:ATBA

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

₨203.63
Price
₨250.65
GF Value