OILRF (Oil Refineries) Change In Receivables: $-267 Mil (TTM As of Mar. 2026)

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OILRF Oil Refineries Ltd OILRF
37 GF Score
Price $0.59
GF Value $0.24
Valuation Significantly Overvalued
! 8 Warning Signs
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What is Oil Refineries Change In Receivables?

Oil Refineries OILRF 37 Change In Receivables is $-267 Mil as of Mar. 2026. GuruFocus rates OILRF with a GF Score™ of 37/100 and a GF Value™ of $0.24 (Significantly Overvalued). The stock has 8 warning signs investors should review.

Oil Refineries's change in receivables for the quarter that ended in Mar. 2026 was $-333 Mil. It means Oil Refineries's Accounts Receivable increased by $333 Mil from Dec. 2025 to Mar. 2026 .

Oil Refineries's change in receivables for the fiscal year that ended in Dec. 2025 was $2 Mil. It means Oil Refineries's Accounts Receivable declined by $2 Mil from Dec. 2024 to Dec. 2025 .

Oil Refineries's Accounts Receivable for the quarter that ended in Mar. 2026 was $901 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. Oil Refineries's Days Sales Outstanding for the three months ended in Mar. 2026 was 42.36.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Oil Refineries's liquidation value for the three months ended in Mar. 2026 was $-1,578 Mil.

Oil Refineries  (OTCPK:OILRF) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=901/1941*91
=42.36

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

Oil Refineries'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)
=545-3219+0.75 * 901+0.5 * 841
=-1,578

* 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.

Oil Refineries Change In Receivables Related Terms

Oil Refineries Change In Receivables Historical Data

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The historical data trend for Oil Refineries'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.

Oil Refineries Change In Receivables Chart

Oil Refineries Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only -242.84 5.00 -65.00 95.00 2.00

Oil Refineries Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 Premium Member Only -64.00 129.00 135.00 -198.00 -333.00
OILRF
37GF Score
Oil Refineries Ltd OILRF
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Oil Refineries 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 quarterly data reported by the company within the most recent 12 months, which was $-267 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 $-267 Mil mean?
Oil Refineries (OILRF) has a Change In Receivables of $-267 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Oil Refineries and its competitors.
Is Oil Refineries' Change In Receivables too high?
Oil Refineries' current Change In Receivables is $-267 Mil. Overall, Oil Refineries has a GF Score™ of 37/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Oil Refineries' Change In Receivables compare to VLO and MPC?
Oil Refineries' Change In Receivables of $-267 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 Oil Refineries and its competitors. Oil Refineries's current Change In Receivables is $-267 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Oil Refineries stock overvalued right now?
Based on GuruFocus' analysis, Oil Refineries (OILRF) is currently considered Significantly Overvalued. The stock's GF Value™ is $0.24, compared to a current price of $0.59 — trading 145.8% above its estimated fair value. The current Change In Receivables is $-267 Mil. Oil Refineries' overall GF Score™ is 37/100 with 8 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 Oil Refineries (OILRF), the current Change In Receivables is $-267 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 Oil Refineries (OILRF) Overvalued in 2026?

Based on GuruFocus' analysis, Oil Refineries stock appears to be overvalued. The current stock price of $0.59 is trading 145.8% above its estimated GF Value™ of $0.24. GuruFocus considers Oil Refineries to be Significantly Overvalued.

Key valuation signals for OILRF:

  • Change In Receivables: $-267 Mil
  • GF Value™: $0.24 vs. price of $0.59 (145.8% above fair value)
  • GF Score™: 37/100 with 8 warning signs

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

Oil Refineries Business Description

Industry EnergyOil & Gas
Other Exchanges ORL:Israel
Address P.O. Box 4, Haifa, ISR, 310001
Oil Refineries Ltd (ORL), also known as Bazan Group, engages in the production of fuel products. It also manufactures raw materials for the petrochemical industry and materials for the plastic industry, including oils, wax, and accompanying products. The company also provides power and water (mainly electricity and steam) services to a number of industries located near the refinery in Israel. The variety of products refined by ORL is used in industrial operations, transportation, private consumption, agriculture, and infrastructures. ORL plays a key role in Israel's refinery complex, with a major portion of refined products going to local consumption. Although the majority of operations are consumed by refining, ORL is also active in polymer and aromatic production through subsidiaries.
37GF Score

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

$0.59
Price
$0.24
GF Value