Loews (L) Change In Receivables: $-161 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.

L Loews Corp L
67 GF Score
Price $114.59
GF Value $101.06
Valuation Modestly Overvalued
! 7 Warning Signs
View Full Analysis

What is Loews Change In Receivables?

Loews L +0.12% 67 Change In Receivables is $-161 Mil as of Mar. 2026. GuruFocus rates L with a GF Score™ of 67/100 and a GF Value™ of $101.06 (Modestly Overvalued). The stock has 7 warning signs investors should review.

Loews's change in receivables for the quarter that ended in Mar. 2026 was $1 Mil. It means Loews's Accounts Receivable declined by $1 Mil from Dec. 2025 to Mar. 2026 .

Loews's change in receivables for the fiscal year that ended in Dec. 2025 was $-408 Mil. It means Loews's Accounts Receivable increased by $408 Mil from Dec. 2024 to Dec. 2025 .

Loews's Accounts Receivable for the quarter that ended in Mar. 2026 was $10,990 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. Loews's Days Sales Outstanding for the three months ended in Mar. 2026 was 222.85.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Loews's liquidation value for the three months ended in Mar. 2026 was $-50,305 Mil.

Loews  (NYSE:L) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=10990/4500*91
=222.85

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

Loews'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)
=7514-66061+0.75 * 10990+0.5 * 0
=-50,305

* 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.

Loews Change In Receivables Related Terms

Loews Change In Receivables Historical Data

* Premium members only.

The historical data trend for Loews'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.

Loews Change In Receivables Chart

Loews 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 -1,409.00 -316.00 -268.00 -929.00 -408.00

Loews 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 -246.00 -427.00 330.00 -65.00 1.00
L
67GF Score
Loews Corp L
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Loews 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 $-161 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 $-161 Mil mean?
Loews (L) has a Change In Receivables of $-161 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Loews and its competitors.
Is Loews' Change In Receivables too high?
Loews' current Change In Receivables is $-161 Mil. Overall, Loews has a GF Score™ of 67/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Loews' Change In Receivables compare to MKL and WRB?
Loews' Change In Receivables of $-161 Mil can be compared against companies in the Insurance 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 an Insurance company?
A good Change In Receivables depends on the Insurance 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 Loews and its competitors. Loews's current Change In Receivables is $-161 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Loews stock overvalued right now?
Based on GuruFocus' analysis, Loews (L) is currently considered Modestly Overvalued. The stock's GF Value™ is $101.06, compared to a current price of $114.59 — trading 13.4% above its estimated fair value. The current Change In Receivables is $-161 Mil. Loews' overall GF Score™ is 67/100 with 7 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 Loews (L), the current Change In Receivables is $-161 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 Loews (L) Overvalued in 2026?

Based on GuruFocus' analysis, Loews stock appears to be overvalued. The current stock price of $114.59 is trading 13.4% above its estimated GF Value™ of $101.06. GuruFocus considers Loews to be Modestly Overvalued.

Key valuation signals for L:

  • Change In Receivables: $-161 Mil
  • GF Value™: $101.06 vs. price of $114.59 (13.4% above fair value)
  • GF Score™: 67/100 with 7 warning signs

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

Loews Business Description

Address 9 West 57th Street, New York, NY, USA, 10019-2714
Loews Corp is a holding company along with its subsidiary engaged in commercial property and casualty insurance, transportation and storage of natural gas and natural gas liquids, operation of a chain of hotels, and also in the manufacture of rigid plastic packaging solutions. It has four reportable segments comprised of three individual consolidated operating subsidiaries, CNA Financial Corporation, Boardwalk Pipeline Partners, LP and Loews Hotels Holding Corporation; and the Corporate segment.
67GF Score

Get the complete analysis for L

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

$114.59
Price
$101.06
GF Value