Century Paper & Board Mills (KAR:CEPB) Change In Receivables: ₨-1,234 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.

KAR:CEPB Century Paper & Board Mills Ltd KAR:CEPB
61 GF Score
Price ₨28.66
GF Value ₨26.82
Valuation Fairly Valued
! 6 Warning Signs
View Full Analysis

What is Century Paper & Board Mills Change In Receivables?

Century Paper & Board Mills KAR:CEPB -1.65% 61 Change In Receivables is ₨-1,234 Mil as of Mar. 2026. GuruFocus rates KAR:CEPB with a GF Score™ of 61/100 and a GF Value™ of ₨26.82 (Fairly Valued). The stock has 6 warning signs investors should review.

Century Paper & Board Mills's change in receivables for the quarter that ended in Mar. 2026 was ₨-1,234 Mil. It means Century Paper & Board Mills's Accounts Receivable increased by ₨1,234 Mil from Dec. 2025 to Mar. 2026 .

Century Paper & Board Mills's change in receivables for the fiscal year that ended in Jun. 2025 was ₨-289 Mil. It means Century Paper & Board Mills's Accounts Receivable increased by ₨289 Mil from Jun. 2024 to Jun. 2025 .

Century Paper & Board Mills's Accounts Receivable for the quarter that ended in Mar. 2026 was ₨6,632 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. Century Paper & Board Mills's Days Sales Outstanding for the three months ended in Mar. 2026 was 58.85.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Century Paper & Board Mills's liquidation value for the three months ended in Mar. 2026 was ₨-8,849 Mil.

Century Paper & Board Mills  (KAR:CEPB) 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.

Century Paper & Board Mills's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=6632.223/10284.106*91
=58.85

2. In Ben Graham's calculation of liquidation value, Century Paper & Board Mills's accounts receivable are only considered to be worth 75% of book value:

Century Paper & Board Mills'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)
=437.603-20270.647+0.75 * 6632.223+0.5 * 12020.235
=-8,849

* 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.

Century Paper & Board Mills Change In Receivables Related Terms

Century Paper & Board Mills Change In Receivables Historical Data

* Premium members only.

The historical data trend for Century Paper & Board Mills'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.

Century Paper & Board Mills Change In Receivables Chart

Century Paper & Board Mills 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 -395.58 -1,360.92 -599.85 124.19 -288.79

Century Paper & Board Mills 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 -17.27 297.72 -1,086.32 788.82 -1,234.17
KAR:CEPB
61GF Score
Century Paper & Board Mills Ltd KAR:CEPB
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Century Paper & Board Mills 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 ₨-1,234 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 ₨-1,234 Mil mean?
Century Paper & Board Mills (KAR:CEPB) has a Change In Receivables of ₨-1,234 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Century Paper & Board Mills and its competitors.
Is Century Paper & Board Mills' Change In Receivables too high?
Century Paper & Board Mills' current Change In Receivables is ₨-1,234 Mil. Overall, Century Paper & Board Mills has a GF Score™ of 61/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Century Paper & Board Mills' Change In Receivables compare to SLVM?
Century Paper & Board Mills' Change In Receivables of ₨-1,234 Mil can be compared against companies in the Forest Products 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 Forest Products company?
A good Change In Receivables depends on the Forest Products 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 Century Paper & Board Mills and its competitors. Century Paper & Board Mills's current Change In Receivables is ₨-1,234 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Century Paper & Board Mills stock overvalued right now?
Based on GuruFocus' analysis, Century Paper & Board Mills (KAR:CEPB) is currently considered Fairly Valued. The stock's GF Value™ is ₨26.82, compared to a current price of ₨28.66 — trading 6.9% above its estimated fair value. The current Change In Receivables is ₨-1,234 Mil. Century Paper & Board Mills' overall GF Score™ is 61/100 with 6 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 Century Paper & Board Mills (KAR:CEPB), the current Change In Receivables is ₨-1,234 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 Century Paper & Board Mills (KAR:CEPB) Overvalued in 2026?

Based on GuruFocus' analysis, Century Paper & Board Mills stock appears to be overvalued. The current stock price of ₨28.66 is trading 6.9% above its estimated GF Value™ of ₨26.82. GuruFocus considers Century Paper & Board Mills to be Fairly Valued.

Key valuation signals for KAR:CEPB:

  • Change In Receivables: ₨-1,234 Mil
  • GF Value™: ₨26.82 vs. price of ₨28.66 (6.9% above fair value)
  • GF Score™: 61/100 with 6 warning signs

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

Century Paper & Board Mills Business Description

Address Sarwar Shaheed Road, Lakson Square, Building No. 2, Karachi, SD, PAK, 74200
Century Paper & Board Mills Ltd is a Pakistan-based company engaged in the manufacturing and marketing of paper, board, and related products. Its product portfolio consists of Coated Brand, Uncoated Brand, MF Paper, MG Paper, Corrugated Boxes, and others.
61GF Score

Get the complete analysis for KAR:CEPB

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

₨28.66
Price
₨26.82
GF Value