Essen Speciality Films (NSE:ESFL) Change In Receivables: ₹0 Mil (TTM As of Jun. 2026)

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NSE:ESFL Essen Speciality Films Ltd NSE:ESFL
69 GF Score
Price ₹120.15
GF Value ₹191.50
Valuation Possible Value Trap
! 4 Warning Signs
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What is Essen Speciality Films Change In Receivables?

Essen Speciality Films NSE:ESFL -0.37% 69 Change In Receivables is ₹0 Mil as of Jun. 2026. GuruFocus rates NSE:ESFL with a GF Score™ of 69/100 and a GF Value™ of ₹191.50 (Possible Value Trap). The stock has 4 warning signs investors should review.

Essen Speciality Films's change in receivables for the quarter that ended in Jun. 2026 was ₹0 Mil. It means Essen Speciality Films's Accounts Receivable stayed the same from Mar. 2026 to Jun. 2026 .

Essen Speciality Films's change in receivables for the fiscal year that ended in Mar. 2026 was ₹138 Mil. It means Essen Speciality Films's Accounts Receivable declined by ₹138 Mil from Mar. 2025 to Mar. 2026 .

Essen Speciality Films's Accounts Receivable for the quarter that ended in Jun. 2026 was ₹0 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. Essen Speciality Films's Days Sales Outstanding for the three months ended in Jun. 2026 was 0.00.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Essen Speciality Films's liquidation value for the three months ended in Jun. 2026 was ₹0 Mil.

Essen Speciality Films  (NSE:ESFL) 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.

Essen Speciality Films's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0/316.501*91
=0.00

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

Essen Speciality Films'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)
=0-0+0.75 * 0+0.5 * 0
=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.

Essen Speciality Films Change In Receivables Related Terms

Essen Speciality Films Change In Receivables Historical Data

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The historical data trend for Essen Speciality Films'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.

Essen Speciality Films Change In Receivables Chart

Essen Speciality Films Annual Data
Trend Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Change In Receivables
Get a 7-Day Free Trial -2.77 -13.56 -22.59 -46.90 137.73

Essen Speciality Films Quarterly Data
Mar20 Mar21 Mar22 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 0.00 0.00 0.00 0.00 0.00
NSE:ESFL
69GF Score
Essen Speciality Films Ltd NSE:ESFL
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Essen Speciality Films 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 ₹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 Mil mean?
Essen Speciality Films (NSE:ESFL) has a Change In Receivables of ₹0 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Essen Speciality Films and its competitors.
Is Essen Speciality Films' Change In Receivables too high?
Essen Speciality Films' current Change In Receivables is ₹0 Mil. Overall, Essen Speciality Films has a GF Score™ of 69/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Essen Speciality Films' Change In Receivables compare to SN and SGI?
Essen Speciality Films' Change In Receivables of ₹0 Mil can be compared against companies in the Furnishings, Fixtures & Appliances 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 Furnishings, Fixtures & Appliances company?
A good Change In Receivables depends on the Furnishings, Fixtures & Appliances 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 Essen Speciality Films and its competitors. Essen Speciality Films's current Change In Receivables is ₹0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Essen Speciality Films stock overvalued right now?
Based on GuruFocus' analysis, Essen Speciality Films (NSE:ESFL) is currently considered Possible Value Trap. The stock's GF Value™ is ₹191.50, compared to a current price of ₹120.15 — trading 37.3% below its estimated fair value. The current Change In Receivables is ₹0 Mil. Essen Speciality Films' overall GF Score™ is 69/100 with 4 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 Essen Speciality Films (NSE:ESFL), the current Change In Receivables is ₹0 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 Essen Speciality Films (NSE:ESFL) Overvalued in 2026?

Based on GuruFocus' analysis, Essen Speciality Films stock appears to be undervalued. The current stock price of ₹120.15 is trading 37.3% below its estimated GF Value™ of ₹191.50. GuruFocus considers Essen Speciality Films to be Possible Value Trap.

Key valuation signals for NSE:ESFL:

  • Change In Receivables: ₹0 Mil
  • GF Value™: ₹191.50 vs. price of ₹120.15 (37.3% below fair value)
  • GF Score™: 69/100 with 4 warning signs

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

Essen Speciality Films Business Description

Address Survey No. 192, Shapar, Industrial Area, Plot No. A, Veraval, Rajkot, GJ, IND, 360002
Essen Speciality Films Ltd is a manufacturer and exporter of specialized plastic products in the home improvement and home furnishing industry, to renowned multinational modern trade retailers, such as IKEA, Walmart, Kmart, Bed Bath & Beyond, Rusta, Runsven, Kohl's, Kroger, etc. The product mix of the company makes it one-of-a-kind manufacturer in the world with ranges in the bath area and accessories, artificial plants & flowers, kitchen & dining, storage & organization, fitness & lifestyle, and outdoor & utility products all under one roof.
69GF Score

Get the complete analysis for NSE:ESFL

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

₹120.15
Price
₹191.50
GF Value