ABC Transport (NSA:ABCTRANS) Change In Receivables: ₦-189 Mil (TTM As of Jun. 2026)

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What is ABC Transport Change In Receivables?

ABC Transport NSA:ABCTRANS Change In Receivables is ₦-189 Mil as of Jun. 2026.

ABC Transport's change in receivables for the quarter that ended in Jun. 2026 was ₦-87 Mil. It means ABC Transport's Accounts Receivable increased by ₦87 Mil from Mar. 2026 to Jun. 2026 .

ABC Transport's change in receivables for the fiscal year that ended in Dec. 2025 was ₦320 Mil. It means ABC Transport's Accounts Receivable declined by ₦320 Mil from Dec. 2024 to Dec. 2025 .

ABC Transport's Accounts Receivable for the quarter that ended in Jun. 2026 was ₦413 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. ABC Transport's Days Sales Outstanding for the three months ended in Jun. 2026 was 9.43.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. ABC Transport's liquidation value for the three months ended in Jun. 2026 was ₦-11,841 Mil.

ABC Transport  (NSA:ABCTRANS) 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.

ABC Transport's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=413.231/3998.636*91
=9.43

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

ABC Transport'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)
=865.305-13825.913+0.75 * 413.231+0.5 * 1619.641
=-11,841

* 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.

ABC Transport Change In Receivables Related Terms

ABC Transport Change In Receivables Historical Data

* Premium members only.

The historical data trend for ABC Transport'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.

ABC Transport Change In Receivables Chart

ABC Transport 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 117.83 34.22 -113.01 -356.98 319.78

ABC Transport 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 -30.06 56.25 84.20 -241.78 -87.45

ABC Transport 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?
ABC Transport (NSA:ABCTRANS) 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 ABC Transport and its competitors.
Is ABC Transport's Change In Receivables too high?
ABC Transport's current Change In Receivables is ₦-189 Mil.
How does ABC Transport's Change In Receivables compare to PATI?
ABC Transport's Change In Receivables of ₦-189 Mil can be compared against companies in the Transportation 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 Transportation company?
A good Change In Receivables depends on the Transportation 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 ABC Transport and its competitors. ABC Transport'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 ABC Transport stock overvalued right now?
ABC Transport (NSA:ABCTRANS) has a current Change In Receivables of ₦-189 Mil. The current Change In Receivables is ₦-189 Mil. 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 ABC Transport (NSA:ABCTRANS), 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.

ABC Transport Business Description

Address Km 5 MCC Uratta Road, Owerri, Imo State, NGA, 1111
ABC Transport PLC is engaged in road passenger transportation. The company's services include Executive Express, Shuttle Services, City Transit Inn, Coach West Africa, Cargo Express, ABC Haulage, and Sprinter Services. It operates in various cities, including Lagos, Aba, Owerri, Port Harcourt, Abuja, Enugu, Onitsha, Umuahia, Jos, Mbaise, Bolade, and Accra.