Indian Phosphate (NSE:IPHL) Change In Receivables: ₹-611 Mil (TTM As of Sep. 2025)

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:IPHL Indian Phosphate Ltd NSE:IPHL
19 GF Score
Price ₹67.90
! 5 Warning Signs
View Full Analysis

What is Indian Phosphate Change In Receivables?

Indian Phosphate NSE:IPHL +1.34% 19 Change In Receivables is ₹-611 Mil as of Sep. 2025. GuruFocus rates NSE:IPHL with a GF Score™ of 19/100. The stock has 5 warning signs investors should review.

Indian Phosphate's change in receivables for the quarter that ended in Sep. 2025 was ₹-439 Mil. It means Indian Phosphate's Accounts Receivable increased by ₹439 Mil from Mar. 2025 to Sep. 2025 .

Indian Phosphate's change in receivables for the fiscal year that ended in Mar. 2025 was ₹-320 Mil. It means Indian Phosphate's Accounts Receivable increased by ₹320 Mil from Mar. 2024 to Mar. 2025 .

Indian Phosphate's Accounts Receivable for the quarter that ended in Sep. 2025 was ₹1,275 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. Indian Phosphate's Days Sales Outstanding for the six months ended in Sep. 2025 was 46.62.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Indian Phosphate's liquidation value for the six months ended in Sep. 2025 was ₹-292 Mil.


Indian Phosphate  (NSE:IPHL) 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.

Indian Phosphate's Days Sales Outstanding for the quarter that ended in Sep. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1275.086/4991.344*91
=46.62

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

Indian Phosphate's liquidation value for the quarter that ended in Sep. 2025 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=136.323-1707.592+0.75 * 1275.086+0.5 * 644.941
=-292

* 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.


Indian Phosphate Change In Receivables Related Terms


Indian Phosphate Change In Receivables Historical Data

* Premium members only.

The historical data trend for Indian Phosphate'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.

Indian Phosphate Change In Receivables Chart

Indian Phosphate Annual Data
Trend Mar21 Mar22 Mar23 Mar24 Mar25
Change In Receivables
105.41 -353.59 -240.62 -35.68 -320.26

Indian Phosphate Semi-Annual Data
Mar21 Mar22 Mar23 Mar24 Sep24 Mar25 Sep25
Change In Receivables Get a 7-Day Free Trial 0.00 0.00 -147.82 -172.43 -438.91
NSE:IPHL
19GF Score
Indian Phosphate Ltd NSE:IPHL
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Indian Phosphate 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 Sep. 2025 adds up the semi-annually data reported by the company within the most recent 12 months, which was ₹-611 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 ₹-611 Mil mean?
Indian Phosphate (NSE:IPHL) has a Change In Receivables of ₹-611 Mil as of Sep. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Indian Phosphate and its competitors.
Is Indian Phosphate's Change In Receivables too high?
Indian Phosphate's current Change In Receivables is ₹-611 Mil. Overall, Indian Phosphate has a GF Score™ of 19/100, reflecting its overall financial health beyond just this single metric.
How does Indian Phosphate's Change In Receivables compare to LIN and SHW?
Indian Phosphate's Change In Receivables of ₹-611 Mil can be compared against companies in the Chemicals 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 Chemicals company?
A good Change In Receivables depends on the Chemicals 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 Indian Phosphate and its competitors. Indian Phosphate's current Change In Receivables is ₹-611 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Indian Phosphate stock overvalued right now?
Indian Phosphate (NSE:IPHL) has a current Change In Receivables of ₹-611 Mil. The current Change In Receivables is ₹-611 Mil. Indian Phosphate's overall GF Score™ is 19/100 with 5 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 Indian Phosphate (NSE:IPHL), the current Change In Receivables is ₹-611 Mil as of Sep. 2025. 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.

Indian Phosphate Business Description

Address Plot 638, Sector-11, Girwa, Udaipur, RJ, IND, 313001
Indian Phosphate Ltd is involved in the production of Linear Alkylbenzene Sulphonic Acid (LABSA) 90%, an anionic surfactant used in the formulation of various detergent products such as powders, cakes, toilet cleaners, and liquid detergents. The company is also involved in manufacturing Single Super Phosphate (SSP) fertilizer and Granules Single Super Phosphate (GSSP). The business comprises the manufacture, purchase, and sale of Fertilizers and chemicals. The company generates the majority of its revenue from the Chemical Division.
19GF Score

Get the complete analysis for NSE:IPHL

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

₹67.90
Price