C P S Shapers (NSE:CPS) Change In Receivables: ₹0.0 Mil (TTM As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

NSE:CPS C P S Shapers Ltd NSE:CPS
46 GF Score
Price ₹1,066.45
GF Value ₹349.91
Valuation Significantly Overvalued
! 6 Warning Signs
View Full Analysis

What is C P S Shapers Change In Receivables?

C P S Shapers NSE:CPS 46 Change In Receivables is ₹0.0 Mil as of Mar. 2026. GuruFocus rates NSE:CPS with a GF Score™ of 46/100 and a GF Value™ of ₹349.91 (Significantly Overvalued). The stock has 6 warning signs investors should review.

C P S Shapers's change in receivables for the quarter that ended in Mar. 2026 was ₹0.0 Mil. It means C P S Shapers's Accounts Receivable stayed the same from Mar. 2025 to Mar. 2026 .

C P S Shapers's change in receivables for the fiscal year that ended in Mar. 2026 was ₹-17.7 Mil. It means C P S Shapers's Accounts Receivable increased by ₹17.7 Mil from Mar. 2025 to Mar. 2026 .

C P S Shapers's Accounts Receivable for the quarter that ended in Mar. 2026 was ₹74.7 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. C P S Shapers's Days Sales Outstanding for the six months ended in Mar. 2026 was 69.82.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. C P S Shapers's liquidation value for the six months ended in Mar. 2026 was ₹19.0 Mil.


C P S Shapers  (NSE:CPS) 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.

C P S Shapers's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=74.682/195.22*91
=69.82

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

C P S Shapers'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)
=1.968-108.45+0.75 * 74.682+0.5 * 138.861
=19.0

* 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.


C P S Shapers Change In Receivables Related Terms


C P S Shapers Change In Receivables Historical Data

* Premium members only.

The historical data trend for C P S Shapers'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.

C P S Shapers Change In Receivables Chart

C P S Shapers Annual Data
Trend Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Change In Receivables
Get a 7-Day Free Trial -7.38 -10.45 -19.62 -40.31 -17.75

C P S Shapers Semi-Annual Data
Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Change In Receivables Get a 7-Day Free Trial 0.00 0.00 0.00 0.00 0.00
NSE:CPS
46GF Score
C P S Shapers Ltd NSE:CPS
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

C P S Shapers 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 semi-annually data reported by the company within the most recent 12 months, which was ₹0.0 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 ₹0.0 Mil mean?
C P S Shapers (NSE:CPS) has a Change In Receivables of ₹0.0 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for C P S Shapers and its competitors.
Is C P S Shapers' Change In Receivables too high?
C P S Shapers' current Change In Receivables is ₹0.0 Mil. Overall, C P S Shapers has a GF Score™ of 46/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does C P S Shapers' Change In Receivables compare to RL and LEVI?
C P S Shapers' Change In Receivables of ₹0.0 Mil can be compared against companies in the Manufacturing - Apparel & Accessories 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 Manufacturing - Apparel & Accessories company?
A good Change In Receivables depends on the Manufacturing - Apparel & Accessories 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 C P S Shapers and its competitors. C P S Shapers's current Change In Receivables is ₹0.0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is C P S Shapers stock overvalued right now?
Based on GuruFocus' analysis, C P S Shapers (NSE:CPS) is currently considered Significantly Overvalued. The stock's GF Value™ is ₹349.91, compared to a current price of ₹1,066.45 — trading 204.8% above its estimated fair value. The current Change In Receivables is ₹0.0 Mil. C P S Shapers' overall GF Score™ is 46/100 with 6 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 C P S Shapers (NSE:CPS), the current Change In Receivables is ₹0.0 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 C P S Shapers (NSE:CPS) Overvalued in 2026?

Based on GuruFocus' analysis, C P S Shapers stock appears to be overvalued. The current stock price of ₹1,066.45 is trading 204.8% above its estimated GF Value™ of ₹349.91. GuruFocus considers C P S Shapers to be Significantly Overvalued.

Key valuation signals for NSE:CPS:

  • Change In Receivables: ₹0.0 Mil
  • GF Value™: ₹349.91 vs. price of ₹1,066.45 (204.8% above fair value)
  • GF Score™: 46/100 with 6 warning signs

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


C P S Shapers Business Description

Address Plot No. 31, New Mayur Vihar, Near Raj Vansh Vihar Garh Road, Meerut, Meerut, UP, IND, 250005
C P S Shapers Ltd manufactures and sells shapewear for men and women under the brand Dermawear. Its product portfolio includes items like saree shapewear, tummy reducers, and corsets. The company distributes products through online and offline channels across India, and exports to countries including Canada, UAE, Australia, the United Kingdom, and the United States. It has one reportable segment: shapewear. Revenue is generated through sales of its shapewear products domestically and internationally.
46GF Score

Get the complete analysis for NSE:CPS

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

₹1,066.45
Price
₹349.91
GF Value