Chemical And Allied Products (NSA:CAPP) Change In Receivables: ₦-98 Mil (TTM As of Mar. 2026)

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NSA:CAPP Chemical And Allied Products PLC NSA:CAPP
68 GF Score
Price ₦142.45
GF Value ₦57.93
Valuation Significantly Overvalued
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What is Chemical And Allied Products Change In Receivables?

Chemical And Allied Products NSA:CAPP -9.61% 68 Change In Receivables is ₦-98 Mil as of Mar. 2026. GuruFocus rates NSA:CAPP with a GF Score™ of 68/100 and a GF Value™ of ₦57.93 (Significantly Overvalued).

Chemical And Allied Products's change in receivables for the quarter that ended in Mar. 2026 was ₦-298 Mil. It means Chemical And Allied Products's Accounts Receivable increased by ₦298 Mil from Dec. 2025 to Mar. 2026 .

Chemical And Allied Products's change in receivables for the fiscal year that ended in Dec. 2025 was ₦-270 Mil. It means Chemical And Allied Products's Accounts Receivable increased by ₦270 Mil from Dec. 2024 to Dec. 2025 .

Chemical And Allied Products's Accounts Receivable for the quarter that ended in Mar. 2026 was ₦960 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. Chemical And Allied Products's Days Sales Outstanding for the three months ended in Mar. 2026 was 7.56.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Chemical And Allied Products's liquidation value for the three months ended in Mar. 2026 was ₦6,317 Mil.

Chemical And Allied Products  (NSA:CAPP) 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.

Chemical And Allied Products's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=960.337/11591.675*91
=7.56

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

Chemical And Allied Products'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)
=12986.496-10579.805+0.75 * 960.337+0.5 * 6379.986
=6,317

* 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.

Chemical And Allied Products Change In Receivables Related Terms

Chemical And Allied Products Change In Receivables Historical Data

* Premium members only.

The historical data trend for Chemical And Allied Products'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.

Chemical And Allied Products Change In Receivables Chart

Chemical And Allied Products 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 188.22 -324.89 -88.17 -286.76 -270.39

Chemical And Allied Products 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 -470.36 299.95 -716.10 616.11 -298.19
NSA:CAPP
68GF Score
Chemical And Allied Products PLC NSA:CAPP
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Chemical And Allied Products 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 ₦-98 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 ₦-98 Mil mean?
Chemical And Allied Products (NSA:CAPP) has a Change In Receivables of ₦-98 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Chemical And Allied Products and its competitors.
Is Chemical And Allied Products' Change In Receivables too high?
Chemical And Allied Products' current Change In Receivables is ₦-98 Mil. Overall, Chemical And Allied Products has a GF Score™ of 68/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Chemical And Allied Products' Change In Receivables compare to LIN and SHW?
Chemical And Allied Products' Change In Receivables of ₦-98 Mil can be compared against companies in the Chemicals 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 Chemicals company?
A good Change In Receivables depends on the Chemicals 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 Chemical And Allied Products and its competitors. Chemical And Allied Products's current Change In Receivables is ₦-98 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Chemical And Allied Products stock overvalued right now?
Based on GuruFocus' analysis, Chemical And Allied Products (NSA:CAPP) is currently considered Significantly Overvalued. The stock's GF Value™ is ₦57.93, compared to a current price of ₦142.45 — trading 145.9% above its estimated fair value. The current Change In Receivables is ₦-98 Mil. Chemical And Allied Products' overall GF Score™ is 68/100. 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 Chemical And Allied Products (NSA:CAPP), the current Change In Receivables is ₦-98 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 Chemical And Allied Products (NSA:CAPP) Overvalued in 2026?

Based on GuruFocus' analysis, Chemical And Allied Products stock appears to be overvalued. The current stock price of ₦142.45 is trading 145.9% above its estimated GF Value™ of ₦57.93. GuruFocus considers Chemical And Allied Products to be Significantly Overvalued.

Key valuation signals for NSA:CAPP:

  • Change In Receivables: ₦-98 Mil
  • GF Value™: ₦57.93 vs. price of ₦142.45 (145.9% above fair value)
  • GF Score™: 68/100

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

Chemical And Allied Products Business Description

Address 2, Adeniyi Jones Avenue, P.M.B, Ikeja, Lagos, NGA, 21072
Chemical And Allied Products PLC is involved in the manufacturing and sale of paints. The company has only one reportable segment for the sale of paints in Nigeria. The company is is a technological licensee of AkzoNobel Coatings International B.V. The company also operates in the marine and protective coatings segment through distribution of the Hempel brand. It operates within the premium and standard segments of the Paints and Coatings market with flagship brands such as Dulux positioned in the premium segment, Caplux and Sandtex in the standard segment. Its brands are Dulux, caplux, Sandtex, and HEMPEL. Geographically, it derives the majority of its revenue from Nigeria.
68GF Score

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

₦142.45
Price
₦57.93
GF Value