LRLCF (L'Oreal) Change In Receivables: $0 Mil (TTM As of Dec. 2025)

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LRLCF L'Oreal SA LRLCF
95 GF Score
Price $422.56
GF Value $506.33
Valuation Modestly Undervalued
! 2 Warning Signs
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What is L'Oreal Change In Receivables?

L'Oreal LRLCF -0.39% 95 Change In Receivables is $0 Mil as of Dec. 2025. GuruFocus rates LRLCF with a GF Score™ of 95/100 and a GF Value™ of $506.33 (Modestly Undervalued). The stock has 2 warning signs investors should review.

L'Oreal's change in receivables for the quarter that ended in Dec. 2025 was $0 Mil. It means L'Oreal's Accounts Receivable stayed the same from Jun. 2025 to Dec. 2025 .

L'Oreal's change in receivables for the fiscal year that ended in Dec. 2025 was $-179 Mil. It means L'Oreal's Accounts Receivable increased by $179 Mil from Dec. 2024 to Dec. 2025 .

L'Oreal's Accounts Receivable for the quarter that ended in Dec. 2025 was $6,441 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. L'Oreal's Days Sales Outstanding for the six months ended in Dec. 2025 was 46.52.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. L'Oreal's liquidation value for the six months ended in Dec. 2025 was $-12,324 Mil.

L'Oreal  (OTCPK:LRLCF) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=6440.632/25267.799*91
=46.52

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

L'Oreal'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)
=11588.056-31402.108+0.75 * 6440.632+0.5 * 5320.023
=-12,324

* 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.

L'Oreal Change In Receivables Related Terms

L'Oreal Change In Receivables Historical Data

* Premium members only.

The historical data trend for L'Oreal'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.

L'Oreal Change In Receivables Chart

L'Oreal 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 -460.00 -760.17 -465.98 -530.58 -178.69

L'Oreal Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 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 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 0.00 0.00 0.00 0.00 0.00
LRLCF
95GF Score
L'Oreal SA LRLCF
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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L'Oreal 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 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 Mil mean?
L'Oreal (LRLCF) has a Change In Receivables of $0 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for L'Oreal and its competitors.
Is L'Oreal's Change In Receivables too high?
L'Oreal's current Change In Receivables is $0 Mil. Overall, L'Oreal has a GF Score™ of 95/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does L'Oreal's Change In Receivables compare to PG and CL?
L'Oreal's Change In Receivables of $0 Mil can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Change In Receivables depends on the Consumer Packaged Goods 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 L'Oreal and its competitors. L'Oreal's current Change In Receivables is $0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is L'Oreal stock overvalued right now?
Based on GuruFocus' analysis, L'Oreal (LRLCF) is currently considered Modestly Undervalued. The stock's GF Value™ is $506.33, compared to a current price of $422.56 — trading 16.5% below its estimated fair value. The current Change In Receivables is $0 Mil. L'Oreal's overall GF Score™ is 95/100 with 2 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 L'Oreal (LRLCF), the current Change In Receivables is $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.

Is L'Oreal (LRLCF) Overvalued in 2026?

Based on GuruFocus' analysis, L'Oreal stock appears to be undervalued. The current stock price of $422.56 is trading 16.5% below its estimated GF Value™ of $506.33. GuruFocus considers L'Oreal to be Modestly Undervalued.

Key valuation signals for LRLCF:

  • Change In Receivables: $0 Mil
  • GF Value™: $506.33 vs. price of $422.56 (16.5% below fair value)
  • GF Score™: 95/100 with 2 warning signs

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

L'Oreal Business Description

Address 41, Rue Martre, Clichy Cedex, Paris, FRA, 92117
L'Oréal is the largest beauty product maker in the world, with consumer products (37% of sales) and luxury beauty (35%) the major segments, followed by derma skin care (16%) and professional products (12%). The firm also has a diversified geographic footprint, generating 34% of sales in Europe, 27% from North America, 23% in North Asia, and the rest from various emerging markets across South Asia, Latin America, and Africa. L'Oréal owns a mix of premium and mass beauty brands sold through a wide range of channels such as mass retail, drugstores, department stores, travel retail, e-commerce, hair salons, and medi-spas. Leading brands include Lancôme, Yves Saint Laurent, Maybelline, Kiehl's, L'Oréal Paris, Kerastase, CeraVe, Garnier, and Armani.
95GF Score

Get the complete analysis for LRLCF

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

$422.56
Price
$506.33
GF Value