Guinness Nigeria (NSA:GUIN) Change In Receivables: ₦6,481 Mil (TTM As of Jun. 2026)

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NSA:GUIN Guinness Nigeria PLC NSA:GUIN
63 GF Score
Price ₦376.00
GF Value ₦170.57
Valuation Significantly Overvalued
! 1 Warning Sign
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What is Guinness Nigeria Change In Receivables?

Guinness Nigeria NSA:GUIN 63 Change In Receivables is ₦6,481 Mil as of Jun. 2026. GuruFocus rates NSA:GUIN with a GF Score™ of 63/100 and a GF Value™ of ₦170.57 (Significantly Overvalued). The stock has 1 warning sign investors should review.

Guinness Nigeria's change in receivables for the quarter that ended in Jun. 2026 was ₦-394 Mil. It means Guinness Nigeria's Accounts Receivable increased by ₦394 Mil from Mar. 2026 to Jun. 2026 .

Guinness Nigeria's change in receivables for the fiscal year that ended in Jun. 2024 was ₦14,601 Mil. It means Guinness Nigeria's Accounts Receivable declined by ₦14,601 Mil from Jun. 2023 to Jun. 2024 .

Guinness Nigeria's Accounts Receivable for the quarter that ended in Jun. 2026 was ₦34,810 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. Guinness Nigeria's Days Sales Outstanding for the three months ended in Jun. 2026 was 22.33.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Guinness Nigeria's liquidation value for the three months ended in Jun. 2026 was ₦-134,652 Mil.


Guinness Nigeria  (NSA:GUIN) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=34810.181/142270.095*91
=22.33

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

Guinness Nigeria'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)
=3533.354-191093.219+0.75 * 34810.181+0.5 * 53600.795
=-134,652

* 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.


Guinness Nigeria Change In Receivables Related Terms


Guinness Nigeria Change In Receivables Historical Data

* Premium members only.

The historical data trend for Guinness Nigeria'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.

Guinness Nigeria Change In Receivables Chart

Guinness Nigeria Annual Data
Trend Jun15 Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only 6,941.49 4,222.43 300.44 856.39 14,600.55

Guinness Nigeria Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Dec24 Mar25 Jun25 Sep25 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 -13,890.41 -61,932.03 0.00 6,874.91 -394.13
NSA:GUIN
63GF Score
Guinness Nigeria PLC NSA:GUIN
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Guinness Nigeria 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 ₦6,481 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 ₦6,481 Mil mean?
Guinness Nigeria (NSA:GUIN) has a Change In Receivables of ₦6,481 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Guinness Nigeria and its competitors.
Is Guinness Nigeria's Change In Receivables too high?
Guinness Nigeria's current Change In Receivables is ₦6,481 Mil. Overall, Guinness Nigeria has a GF Score™ of 63/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Guinness Nigeria's Change In Receivables compare to STZ and TAP?
Guinness Nigeria's Change In Receivables of ₦6,481 Mil can be compared against companies in the Beverages - Alcoholic 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 Beverages - Alcoholic company?
A good Change In Receivables depends on the Beverages - Alcoholic 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 Guinness Nigeria and its competitors. Guinness Nigeria's current Change In Receivables is ₦6,481 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Guinness Nigeria stock overvalued right now?
Based on GuruFocus' analysis, Guinness Nigeria (NSA:GUIN) is currently considered Significantly Overvalued. The stock's GF Value™ is ₦170.57, compared to a current price of ₦376.00 — trading 120.4% above its estimated fair value. The current Change In Receivables is ₦6,481 Mil. Guinness Nigeria's overall GF Score™ is 63/100 with 1 warning sign 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 Guinness Nigeria (NSA:GUIN), the current Change In Receivables is ₦6,481 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 Guinness Nigeria (NSA:GUIN) Overvalued in 2026?

Based on GuruFocus' analysis, Guinness Nigeria stock appears to be overvalued. The current stock price of ₦376.00 is trading 120.4% above its estimated GF Value™ of ₦170.57. GuruFocus considers Guinness Nigeria to be Significantly Overvalued.

Key valuation signals for NSA:GUIN:

  • Change In Receivables: ₦6,481 Mil
  • GF Value™: ₦170.57 vs. price of ₦376.00 (120.4% above fair value)
  • GF Score™: 63/100 with 1 warning sign

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


Guinness Nigeria Business Description

Address Cocoa Industries Road, (Guinness Road) Ogba-Ikeja, Lagos, Lagos, NGA, 21071
Guinness Nigeria PLC is a beverage manufacturing company. The company is engaged in brewing, packaging, marketing and selling of various beverage brand including Guinness Foreign Extra Stout, Guinness Smooth, Malta Guinness, Smirnoff Ice, Dubic Malt, Orijin Spirit Mixed Drink, Orijin Bitters, Baileys Delight, Gordons Moringa, Captain Morgan Gold and Don Royale among others. Geographically, it derives a majority of revenue from Nigeria.
63GF Score

Get the complete analysis for NSA:GUIN

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

₦376.00
Price
₦170.57
GF Value