Esprit Stones (NSE:ESPRIT) Change In Receivables: ₹36 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:ESPRIT Esprit Stones Ltd NSE:ESPRIT
30 GF Score
Price ₹70.00
! 6 Warning Signs
View Full Analysis

What is Esprit Stones Change In Receivables?

Esprit Stones NSE:ESPRIT +3.78% 30 Change In Receivables is ₹36 Mil as of Mar. 2026. GuruFocus rates NSE:ESPRIT with a GF Score™ of 30/100. The stock has 6 warning signs investors should review.

Esprit Stones's change in receivables for the quarter that ended in Mar. 2026 was ₹17 Mil. It means Esprit Stones's Accounts Receivable declined by ₹17 Mil from Sep. 2025 to Mar. 2026 .

Esprit Stones's change in receivables for the fiscal year that ended in Mar. 2026 was ₹36 Mil. It means Esprit Stones's Accounts Receivable declined by ₹36 Mil from Mar. 2025 to Mar. 2026 .

Esprit Stones's Accounts Receivable for the quarter that ended in Mar. 2026 was ₹520 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. Esprit Stones's Days Sales Outstanding for the six months ended in Mar. 2026 was 129.32.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Esprit Stones's liquidation value for the six months ended in Mar. 2026 was ₹-366 Mil.


Esprit Stones  (NSE:ESPRIT) 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.

Esprit Stones's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=519.685/733.383*91
=129.32

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

Esprit Stones'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)
=23.592-1077.312+0.75 * 519.685+0.5 * 595.509
=-366

* 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.


Esprit Stones Change In Receivables Related Terms


Esprit Stones Change In Receivables Historical Data

* Premium members only.

The historical data trend for Esprit Stones'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.

Esprit Stones Change In Receivables Chart

Esprit Stones Annual Data
Trend Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Change In Receivables
Get a 7-Day Free Trial -19.29 -253.49 -293.48 -202.66 36.34

Esprit Stones Semi-Annual Data
Mar21 Mar22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
Change In Receivables Get a 7-Day Free Trial Premium Member Only -47.64 -226.79 24.13 19.62 16.72
NSE:ESPRIT
30GF Score
Esprit Stones Ltd NSE:ESPRIT
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Esprit Stones 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 ₹36 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 ₹36 Mil mean?
Esprit Stones (NSE:ESPRIT) has a Change In Receivables of ₹36 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Esprit Stones and its competitors.
Is Esprit Stones' Change In Receivables too high?
Esprit Stones' current Change In Receivables is ₹36 Mil. Overall, Esprit Stones has a GF Score™ of 30/100, reflecting its overall financial health beyond just this single metric.
How does Esprit Stones' Change In Receivables compare to CRH and VMC?
Esprit Stones' Change In Receivables of ₹36 Mil can be compared against companies in the Building Materials 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 Building Materials company?
A good Change In Receivables depends on the Building Materials 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 Esprit Stones and its competitors. Esprit Stones's current Change In Receivables is ₹36 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Esprit Stones stock overvalued right now?
Esprit Stones (NSE:ESPRIT) has a current Change In Receivables of ₹36 Mil. The current Change In Receivables is ₹36 Mil. Esprit Stones' overall GF Score™ is 30/100 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 Esprit Stones (NSE:ESPRIT), the current Change In Receivables is ₹36 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.

Esprit Stones Business Description

Address Lakhawali, Khasra No. 1106 - 1109, Revenue Village Bhilwada, Udaipur, RJ, IND, 313001
Esprit Stones Ltd is engaged in the manufacturing of engineered stones such as engineered quartz and marble. The products of the company are used for vanities & bathroom surfaces, kitchen countertops, floors, and wall cladding furniture, and other interior surfaces used in various residential and non-residential applications. The company has two segments: Engineered Stones and Unsaturated Polyester Resin. The key revenue of the company is generated from Engineered Stones.
30GF Score

Get the complete analysis for NSE:ESPRIT

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

₹70.00
Price