ATC Music Group (LSE:ATC) Change In Receivables: £-6.17 Mil (TTM As of Dec. 2025)

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LSE:ATC ATC Music Group PLC LSE:ATC
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What is ATC Music Group Change In Receivables?

ATC Music Group LSE:ATC 32 Change In Receivables is £-6.17 Mil as of Dec. 2025. GuruFocus rates LSE:ATC with a GF Score™ of 32/100. The stock has 7 warning signs investors should review.

ATC Music Group's change in receivables for the quarter that ended in Dec. 2025 was £-3.30 Mil. It means ATC Music Group's Accounts Receivable increased by £3.30 Mil from Jun. 2025 to Dec. 2025 .

ATC Music Group's change in receivables for the fiscal year that ended in Dec. 2025 was £-6.17 Mil. It means ATC Music Group's Accounts Receivable increased by £6.17 Mil from Dec. 2024 to Dec. 2025 .

ATC Music Group's Accounts Receivable for the quarter that ended in Dec. 2025 was £7.41 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. ATC Music Group's Days Sales Outstanding for the six months ended in Dec. 2025 was 29.80.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. ATC Music Group's liquidation value for the six months ended in Dec. 2025 was £-14.55 Mil.


ATC Music Group  (LSE:ATC) 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.

ATC Music Group's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=7.409/45.38*91
=29.80

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

ATC Music Group'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)
=18.851-39.496+0.75 * 7.409+0.5 * 1.085
=-14.55

* 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.


ATC Music Group Change In Receivables Related Terms


ATC Music Group Change In Receivables Historical Data

* Premium members only.

The historical data trend for ATC Music Group'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.

ATC Music Group Change In Receivables Chart

ATC Music Group Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial -0.48 -0.39 2.40 -3.34 -6.17

ATC Music Group 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 1.71 -1.58 -1.76 -2.87 -3.30
LSE:ATC
32GF Score
ATC Music Group PLC LSE:ATC
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ATC Music Group 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 £-6.17 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 £-6.17 Mil mean?
ATC Music Group (LSE:ATC) has a Change In Receivables of £-6.17 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for ATC Music Group and its competitors.
Is ATC Music Group's Change In Receivables too high?
ATC Music Group's current Change In Receivables is £-6.17 Mil. Overall, ATC Music Group has a GF Score™ of 32/100, reflecting its overall financial health beyond just this single metric.
How does ATC Music Group's Change In Receivables compare to NFLX and DIS?
ATC Music Group's Change In Receivables of £-6.17 Mil can be compared against companies in the Media - Diversified 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 Media - Diversified company?
A good Change In Receivables depends on the Media - Diversified 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 ATC Music Group and its competitors. ATC Music Group's current Change In Receivables is £-6.17 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ATC Music Group stock overvalued right now?
ATC Music Group (LSE:ATC) has a current Change In Receivables of £-6.17 Mil. The current Change In Receivables is £-6.17 Mil. ATC Music Group's overall GF Score™ is 32/100 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 ATC Music Group (LSE:ATC), the current Change In Receivables is £-6.17 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.

ATC Music Group Business Description

Address 166-168 Camden Street, The Hat Factory, London, GBR, NW1 9PT
ATC Music Group PLC principal activities during the year are that of an independent music business encompassing artist representation, end-to-end direct to fan services, merchandise, live events and rights. It is a progressive independent music company providing integrated artist services across the music value chain. The Group operates through three core segments - Representation, Services, and Events - supporting artists throughout their creative and commercial careers. It generates majority of revenue from Services which includes merchandising and e-commerce, promotion, placement and technology solutions(Sandbag, ATC Media, Circa, Driift). It has presence in United Kingdom, Europe, United States of America, and Rest of the world of which majority of revenue comes from UK.
32GF Score

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

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