Ghani Chemical Industries (KAR:GCIL) Change In Receivables: ₨-1,139 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:GCIL Ghani Chemical Industries Ltd KAR:GCIL
8 GF Score
Price ₨32.99
! 1 Warning Sign
View Full Analysis

What is Ghani Chemical Industries Change In Receivables?

Ghani Chemical Industries KAR:GCIL +6.11% 8 Change In Receivables is ₨-1,139 Mil as of Mar. 2026. GuruFocus rates KAR:GCIL with a GF Score™ of 8/100. The stock has 1 warning sign investors should review.

Ghani Chemical Industries's change in receivables for the quarter that ended in Mar. 2026 was ₨-752 Mil. It means Ghani Chemical Industries's Accounts Receivable increased by ₨752 Mil from Dec. 2025 to Mar. 2026 .

Ghani Chemical Industries's change in receivables for the fiscal year that ended in Jun. 2025 was ₨22 Mil. It means Ghani Chemical Industries's Accounts Receivable declined by ₨22 Mil from Jun. 2024 to Jun. 2025 .

Ghani Chemical Industries's Accounts Receivable for the quarter that ended in Mar. 2026 was ₨3,385 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. Ghani Chemical Industries's Days Sales Outstanding for the three months ended in Mar. 2026 was 144.55.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Ghani Chemical Industries's liquidation value for the three months ended in Mar. 2026 was ₨-4,947 Mil.

Ghani Chemical Industries  (KAR:GCIL) 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.

Ghani Chemical Industries's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=3384.745/2136.697*91
=144.55

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

Ghani Chemical Industries'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)
=664.171-8703.974+0.75 * 3384.745+0.5 * 1108.218
=-4,947

* 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.

Ghani Chemical Industries Change In Receivables Related Terms

Ghani Chemical Industries Change In Receivables Historical Data

* Premium members only.

The historical data trend for Ghani Chemical Industries'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.

Ghani Chemical Industries Change In Receivables Chart

Ghani Chemical Industries Annual Data
Trend Jun22 Jun23 Jun24 Jun25
Change In Receivables
-107.73 -199.89 -1,039.00 22.17

Ghani Chemical Industries Quarterly Data
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 -150.92 182.15 -262.62 -306.19 -752.08
KAR:GCIL
8GF Score
Ghani Chemical Industries Ltd KAR:GCIL
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Ghani Chemical Industries 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 ₨-1,139 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 ₨-1,139 Mil mean?
Ghani Chemical Industries (KAR:GCIL) has a Change In Receivables of ₨-1,139 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Ghani Chemical Industries and its competitors.
Is Ghani Chemical Industries' Change In Receivables too high?
Ghani Chemical Industries' current Change In Receivables is ₨-1,139 Mil. Overall, Ghani Chemical Industries has a GF Score™ of 8/100, reflecting its overall financial health beyond just this single metric.
How does Ghani Chemical Industries' Change In Receivables compare to LIN and SHW?
Ghani Chemical Industries' Change In Receivables of ₨-1,139 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 Ghani Chemical Industries and its competitors. Ghani Chemical Industries's current Change In Receivables is ₨-1,139 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ghani Chemical Industries stock overvalued right now?
Ghani Chemical Industries (KAR:GCIL) has a current Change In Receivables of ₨-1,139 Mil. The current Change In Receivables is ₨-1,139 Mil. Ghani Chemical Industries' overall GF Score™ is 8/100 with 1 warning sign 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 Ghani Chemical Industries (KAR:GCIL), the current Change In Receivables is ₨-1,139 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.

Ghani Chemical Industries Business Description

Address 10-N, Model Town Extension, Lahore, PB, PAK, 54000
Ghani Chemical Industries Ltd is engaged in the trading and manufacturing of Industrial and Medical Gases & Chemical products. Its product offerings comprise Liquid Oxygen, Liquid Nitrogen, Liquid Argon, Calcium Carbide, and Special Gases. The company operates in two reportable segments; Industrial Chemicals covers business of trading of chemicals; and Industrial and Medical Gases covers business with large-scale industrial consumers, typically in the oil, chemical, food and beverage, metal, glass sectors and medical customers in healthcare sectors.
8GF Score

Get the complete analysis for KAR:GCIL

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

₨32.99
Price