LGCL (Lucas GC) Change In Receivables: $0.0 Mil (TTM As of Dec. 2025)

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.

LGCL Lucas GC Ltd LGCL
41 GF Score
Price $1.35
! 5 Warning Signs
View Full Analysis

What is Lucas GC Change In Receivables?

Lucas GC LGCL +0.75% 41 Change In Receivables is $0.0 Mil as of Dec. 2025. GuruFocus rates LGCL with a GF Score™ of 41/100. The stock has 5 warning signs investors should review.

Lucas GC's change in receivables for the quarter that ended in Dec. 2025 was $0.0 Mil. It means Lucas GC's Accounts Receivable stayed the same from Jun. 2025 to Dec. 2025 .

Lucas GC's change in receivables for the fiscal year that ended in Dec. 2025 was $4.1 Mil. It means Lucas GC's Accounts Receivable declined by $4.1 Mil from Dec. 2024 to Dec. 2025 .

Lucas GC's Accounts Receivable for the quarter that ended in Dec. 2025 was $4.4 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. Lucas GC's Days Sales Outstanding for the six months ended in Dec. 2025 was 8.56.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Lucas GC's liquidation value for the six months ended in Dec. 2025 was $-11.6 Mil.


Lucas GC  (NAS:LGCL) 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.

Lucas GC's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=4.363/93.052*91
=8.56

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

Lucas GC's liquidation value for the quarter that ended in Dec. 2025 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=4.986-19.84+0.75 * 4.363+0.5 * 0
=-11.6

* 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.


Lucas GC Change In Receivables Related Terms


Lucas GC Change In Receivables Historical Data

* Premium members only.

The historical data trend for Lucas GC'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.

Lucas GC Change In Receivables Chart

Lucas GC Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial -3.59 -6.44 8.92 -3.92 4.05

Lucas GC Semi-Annual Data
Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Change In Receivables Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00
LGCL
41GF Score
Lucas GC Ltd LGCL
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Lucas GC 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 Dec. 2025 adds up the semi-annually data reported by the company within the most recent 12 months, which was $0.0 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 $0.0 Mil mean?
Lucas GC (LGCL) has a Change In Receivables of $0.0 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Lucas GC and its competitors.
Is Lucas GC's Change In Receivables too high?
Lucas GC's current Change In Receivables is $0.0 Mil. Overall, Lucas GC has a GF Score™ of 41/100, reflecting its overall financial health beyond just this single metric.
How does Lucas GC's Change In Receivables compare to NTWK and ATHR?
Lucas GC's Change In Receivables of $0.0 Mil can be compared against companies in the Software 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 Software company?
A good Change In Receivables depends on the Software 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 Lucas GC and its competitors. Lucas GC's current Change In Receivables is $0.0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lucas GC stock overvalued right now?
Lucas GC (LGCL) has a current Change In Receivables of $0.0 Mil. The current Change In Receivables is $0.0 Mil. Lucas GC's overall GF Score™ is 41/100 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 Lucas GC (LGCL), the current Change In Receivables is $0.0 Mil as of Dec. 2025. 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.

Lucas GC Business Description

Address No. 8 Wangjing Street, Room 1109, 11/Floor, Tower A, Star Plaza, Chaoyang District, Beijing, CHN, 100102
Lucas GC Ltd is a technology-driven online agent-centric human capital management service provider targeting professionals based on PaaS in China. Its business segments consist of recruitment services, outsourcing services, and other services, which include information technology services and training services.
41GF Score

Get the complete analysis for LGCL

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

$1.35
Price