Pakistan Aluminium Beverage Cans (KAR:PABC) Change In Receivables: ₨189 Mil (TTM As of Jun. 2026)

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KAR:PABC Pakistan Aluminium Beverage Cans Ltd KAR:PABC
94 GF Score
Price ₨101.67
GF Value ₨82.83
Valuation Modestly Overvalued
! 8 Warning Signs
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What is Pakistan Aluminium Beverage Cans Change In Receivables?

Pakistan Aluminium Beverage Cans KAR:PABC -0.30% 94 Change In Receivables is ₨189 Mil as of Jun. 2026. GuruFocus rates KAR:PABC with a GF Score™ of 94/100 and a GF Value™ of ₨82.83 (Modestly Overvalued). The stock has 8 warning signs investors should review.

Pakistan Aluminium Beverage Cans's change in receivables for the quarter that ended in Jun. 2026 was ₨335 Mil. It means Pakistan Aluminium Beverage Cans's Accounts Receivable declined by ₨335 Mil from Mar. 2026 to Jun. 2026 .

Pakistan Aluminium Beverage Cans's change in receivables for the fiscal year that ended in Dec. 2025 was ₨167 Mil. It means Pakistan Aluminium Beverage Cans's Accounts Receivable declined by ₨167 Mil from Dec. 2024 to Dec. 2025 .

Pakistan Aluminium Beverage Cans's Accounts Receivable for the quarter that ended in Jun. 2026 was ₨1,329 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. Pakistan Aluminium Beverage Cans's Days Sales Outstanding for the three months ended in Jun. 2026 was 31.80.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Pakistan Aluminium Beverage Cans's liquidation value for the three months ended in Jun. 2026 was ₨11,867 Mil.

Pakistan Aluminium Beverage Cans  (KAR:PABC) 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.

Pakistan Aluminium Beverage Cans's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1329.244/3814.163*91
=31.80

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

Pakistan Aluminium Beverage Cans's liquidation value for the quarter that ended in Jun. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=21472.735-13913.194+0.75 * 1329.244+0.5 * 6621.383
=11,867

* 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.

Pakistan Aluminium Beverage Cans Change In Receivables Related Terms

Pakistan Aluminium Beverage Cans Change In Receivables Historical Data

* Premium members only.

The historical data trend for Pakistan Aluminium Beverage Cans'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.

Pakistan Aluminium Beverage Cans Change In Receivables Chart

Pakistan Aluminium Beverage Cans Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial -119.10 -399.92 472.38 -420.66 167.36

Pakistan Aluminium Beverage Cans Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 -377.36 650.93 157.01 -954.58 335.40
KAR:PABC
94GF Score
Pakistan Aluminium Beverage Cans Ltd KAR:PABC
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Pakistan Aluminium Beverage Cans 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 Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was ₨189 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 ₨189 Mil mean?
Pakistan Aluminium Beverage Cans (KAR:PABC) has a Change In Receivables of ₨189 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Pakistan Aluminium Beverage Cans and its competitors.
Is Pakistan Aluminium Beverage Cans' Change In Receivables too high?
Pakistan Aluminium Beverage Cans' current Change In Receivables is ₨189 Mil. Overall, Pakistan Aluminium Beverage Cans has a GF Score™ of 94/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Pakistan Aluminium Beverage Cans' Change In Receivables compare to SW and PKG?
Pakistan Aluminium Beverage Cans' Change In Receivables of ₨189 Mil can be compared against companies in the Packaging & Containers 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 Packaging & Containers company?
A good Change In Receivables depends on the Packaging & Containers 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 Pakistan Aluminium Beverage Cans and its competitors. Pakistan Aluminium Beverage Cans's current Change In Receivables is ₨189 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pakistan Aluminium Beverage Cans stock overvalued right now?
Based on GuruFocus' analysis, Pakistan Aluminium Beverage Cans (KAR:PABC) is currently considered Modestly Overvalued. The stock's GF Value™ is ₨82.83, compared to a current price of ₨101.67 — trading 22.7% above its estimated fair value. The current Change In Receivables is ₨189 Mil. Pakistan Aluminium Beverage Cans' overall GF Score™ is 94/100 with 8 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 Pakistan Aluminium Beverage Cans (KAR:PABC), the current Change In Receivables is ₨189 Mil as of Jun. 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 Pakistan Aluminium Beverage Cans (KAR:PABC) Overvalued in 2026?

Based on GuruFocus' analysis, Pakistan Aluminium Beverage Cans stock appears to be overvalued. The current stock price of ₨101.67 is trading 22.7% above its estimated GF Value™ of ₨82.83. GuruFocus considers Pakistan Aluminium Beverage Cans to be Modestly Overvalued.

Key valuation signals for KAR:PABC:

  • Change In Receivables: ₨189 Mil
  • GF Value™: ₨82.83 vs. price of ₨101.67 (22.7% above fair value)
  • GF Score™: 94/100 with 8 warning signs

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

Pakistan Aluminium Beverage Cans Business Description

Address G-8/4, Block No. 12, PHA Flat No. 04, Islamabad, PAK
Pakistan Aluminium Beverage Cans Ltd is engaged in the manufacturing and sale of aluminum cans. Its products include various sizes and varieties of beverage cans. Geographically, the company generates revenue from Pakistan, Afghanistan, Bangladesh, Uzbekistan, Tajikistan, and other regions.
94GF Score

Get the complete analysis for KAR:PABC

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

₨101.67
Price
₨82.83
GF Value