Custodian Investment (NSA:CUSTODIAN) Change In Receivables: ₦-20,740 Mil (TTM As of Jun. 2026)

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NSA:CUSTODIAN Custodian Investment PLC NSA:CUSTODIAN
68 GF Score
Price ₦70.00
GF Value ₦30.09
Valuation Significantly Overvalued
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What is Custodian Investment Change In Receivables?

Custodian Investment NSA:CUSTODIAN 68 Change In Receivables is ₦-20,740 Mil as of Jun. 2026. GuruFocus rates NSA:CUSTODIAN with a GF Score™ of 68/100 and a GF Value™ of ₦30.09 (Significantly Overvalued).

Custodian Investment's change in receivables for the quarter that ended in Jun. 2026 was ₦-7,367 Mil. It means Custodian Investment's Accounts Receivable increased by ₦7,367 Mil from Mar. 2026 to Jun. 2026 .

Custodian Investment's change in receivables for the fiscal year that ended in Dec. 2025 was ₦-10,125 Mil. It means Custodian Investment's Accounts Receivable increased by ₦10,125 Mil from Dec. 2024 to Dec. 2025 .

Custodian Investment's Accounts Receivable for the quarter that ended in Jun. 2026 was ₦6,943 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. Custodian Investment's Days Sales Outstanding for the three months ended in Jun. 2026 was 9.24.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Custodian Investment's liquidation value for the three months ended in Jun. 2026 was ₦-591,295 Mil.


Custodian Investment  (NSA:CUSTODIAN) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=6943.124/68585.974*91
=9.24

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

Custodian Investment'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)
=387324.1-983826.512+0.75 * 6943.124+0.5 * 0
=-591,295

* 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.


Custodian Investment Change In Receivables Related Terms


Custodian Investment Change In Receivables Historical Data

* Premium members only.

The historical data trend for Custodian Investment'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.

Custodian Investment Change In Receivables Chart

Custodian Investment 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 1,266.00 -1,302.94 335.61 -12,958.91 -10,125.17

Custodian Investment 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 -1,414.21 -1,054.78 -5,306.66 -7,012.23 -7,366.70
NSA:CUSTODIAN
68GF Score
Custodian Investment PLC NSA:CUSTODIAN
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Custodian Investment 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 ₦-20,740 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 ₦-20,740 Mil mean?
Custodian Investment (NSA:CUSTODIAN) has a Change In Receivables of ₦-20,740 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Custodian Investment and its competitors.
Is Custodian Investment's Change In Receivables too high?
Custodian Investment's current Change In Receivables is ₦-20,740 Mil. Overall, Custodian Investment has a GF Score™ of 68/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Custodian Investment's Change In Receivables compare to BRK.A and AIG?
Custodian Investment's Change In Receivables of ₦-20,740 Mil can be compared against companies in the Insurance 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 an Insurance company?
A good Change In Receivables depends on the Insurance 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 Custodian Investment and its competitors. Custodian Investment's current Change In Receivables is ₦-20,740 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Custodian Investment stock overvalued right now?
Based on GuruFocus' analysis, Custodian Investment (NSA:CUSTODIAN) is currently considered Significantly Overvalued. The stock's GF Value™ is ₦30.09, compared to a current price of ₦70.00 — trading 132.6% above its estimated fair value. The current Change In Receivables is ₦-20,740 Mil. Custodian Investment's 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 Custodian Investment (NSA:CUSTODIAN), the current Change In Receivables is ₦-20,740 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.

Is Custodian Investment (NSA:CUSTODIAN) Overvalued in 2026?

Based on GuruFocus' analysis, Custodian Investment stock appears to be overvalued. The current stock price of ₦70.00 is trading 132.6% above its estimated GF Value™ of ₦30.09. GuruFocus considers Custodian Investment to be Significantly Overvalued.

Key valuation signals for NSA:CUSTODIAN:

  • Change In Receivables: ₦-20,740 Mil
  • GF Value™: ₦30.09 vs. price of ₦70.00 (132.6% above fair value)
  • GF Score™: 68/100

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


Custodian Investment Business Description

Address 16A, Commercial Avenue, Custodian House, P.O. Box 2101, Sabo, Yaba, Lagos, NGA
Custodian Investment PLC is an investment holding company having interests in Life Insurance, General Insurance, Pensions, Trustees, Property and Financial Services Business. Its segments include Property/Casualty Insurance, Life Insurance, Pension Asset Management, Trusteeship/Company Secretary Services, Hospitality, Asset Management, and Property development and management. The majority of the revenue is derived from Property development and management segment.
68GF Score

Get the complete analysis for NSA:CUSTODIAN

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

₦70.00
Price
₦30.09
GF Value