Pratham EPC Projects (NSE:PRATHAM) Change In Receivables: ₹-203 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:PRATHAM Pratham EPC Projects Ltd NSE:PRATHAM
45 GF Score
Price ₹119.00
! 5 Warning Signs
View Full Analysis

What is Pratham EPC Projects Change In Receivables?

Pratham EPC Projects NSE:PRATHAM -0.83% 45 Change In Receivables is ₹-203 Mil as of Mar. 2026. GuruFocus rates NSE:PRATHAM with a GF Score™ of 45/100. The stock has 5 warning signs investors should review.

Pratham EPC Projects's change in receivables for the quarter that ended in Mar. 2026 was ₹44 Mil. It means Pratham EPC Projects's Accounts Receivable declined by ₹44 Mil from Sep. 2025 to Mar. 2026 .

Pratham EPC Projects's change in receivables for the fiscal year that ended in Mar. 2026 was ₹-203 Mil. It means Pratham EPC Projects's Accounts Receivable increased by ₹203 Mil from Mar. 2025 to Mar. 2026 .

Pratham EPC Projects's Accounts Receivable for the quarter that ended in Mar. 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. Pratham EPC Projects's Days Sales Outstanding for the six months ended in Mar. 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. Pratham EPC Projects's liquidation value for the six months ended in Mar. 2026 was ₹0 Mil.


Pratham EPC Projects  (NSE:PRATHAM) 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.

Pratham EPC Projects's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0/722.502*91
=0.00

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

Pratham EPC Projects'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)
=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.


Pratham EPC Projects Change In Receivables Related Terms


Pratham EPC Projects Change In Receivables Historical Data

* Premium members only.

The historical data trend for Pratham EPC Projects'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.

Pratham EPC Projects Change In Receivables Chart

Pratham EPC Projects Annual Data
Trend Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Change In Receivables
Get a 7-Day Free Trial 31.94 -112.41 -20.63 -149.64 -203.23

Pratham EPC Projects Semi-Annual Data
Mar21 Mar22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
Change In Receivables Get a 7-Day Free Trial Premium Member Only -24.52 -169.55 19.91 -247.35 44.12
NSE:PRATHAM
45GF Score
Pratham EPC Projects Ltd NSE:PRATHAM
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Pratham EPC Projects 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 ₹-203 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 ₹-203 Mil mean?
Pratham EPC Projects (NSE:PRATHAM) has a Change In Receivables of ₹-203 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Pratham EPC Projects and its competitors.
Is Pratham EPC Projects' Change In Receivables too high?
Pratham EPC Projects' current Change In Receivables is ₹-203 Mil. Overall, Pratham EPC Projects has a GF Score™ of 45/100, reflecting its overall financial health beyond just this single metric.
How does Pratham EPC Projects' Change In Receivables compare to SLB and BKR?
Pratham EPC Projects' Change In Receivables of ₹-203 Mil can be compared against companies in the Oil & Gas 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 an Oil & Gas company?
A good Change In Receivables depends on the Oil & Gas 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 Pratham EPC Projects and its competitors. Pratham EPC Projects's current Change In Receivables is ₹-203 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pratham EPC Projects stock overvalued right now?
Pratham EPC Projects (NSE:PRATHAM) has a current Change In Receivables of ₹-203 Mil. The current Change In Receivables is ₹-203 Mil. Pratham EPC Projects' overall GF Score™ is 45/100 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 Pratham EPC Projects (NSE:PRATHAM), the current Change In Receivables is ₹-203 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.

Pratham EPC Projects Business Description

Industry EnergyOil & Gas
Address Iscon-Ambli Road, A-1101-1102, Sankalp Iconic Tower, Near New York Timber, Opposite ISRO Colony, Vikram Nagar, Ahmedabad, GJ, IND, 380054
Pratham EPC Projects Ltd is predominantly an oil and gas pipeline infrastructure service provider. It offers a full range of project services encompassing project engineering, procurement, construction, commissioning, and maintenance services for the Oil and Gas sector-oil/gas pipelines, CNG stations, etc. In addition, the company is also involved in providing engineering services to water projects, which include the construction of underground water pipelines, the construction of reservoirs, water treatment plants, and earthworks. Geographically, the company generates a majority of its revenue from its business in India.
45GF Score

Get the complete analysis for NSE:PRATHAM

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

₹119.00
Price