OQLGF (Eagle Football Group) Change In Receivables: $-65.8 Mil (TTM As of Dec. 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.

OQLGF Eagle Football Group OQLGF
38 GF Score
Price $2.30
GF Value $1.33
! 9 Warning Signs
View Full Analysis

What is Eagle Football Group Change In Receivables?

Eagle Football Group OQLGF 38 Change In Receivables is $-65.8 Mil as of Dec. 2025. GuruFocus rates OQLGF with a GF Score™ of 38/100 and a GF Value™ of $1.33. The stock has 9 warning signs investors should review.

Eagle Football Group's change in receivables for the quarter that ended in Dec. 2025 was $-40.1 Mil. It means Eagle Football Group's Accounts Receivable increased by $40.1 Mil from Jun. 2025 to Dec. 2025 .

Eagle Football Group's change in receivables for the fiscal year that ended in Jun. 2025 was $33.9 Mil. It means Eagle Football Group's Accounts Receivable declined by $33.9 Mil from Jun. 2024 to Jun. 2025 .

Eagle Football Group's Accounts Receivable for the quarter that ended in Dec. 2025 was $81.8 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. Eagle Football Group's Days Sales Outstanding for the six months ended in Dec. 2025 was 167.73.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Eagle Football Group's liquidation value for the six months ended in Dec. 2025 was $-1,101.4 Mil.

Eagle Football Group  (OTCPK:OQLGF) 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.

Eagle Football Group's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=81.755/88.952*91
=167.73

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

Eagle Football Group's liquidation value for the quarter that ended in Dec. 2025 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=16.564-1181.268+0.75 * 81.755+0.5 * 3.993
=-1,101.4

* 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.

Eagle Football Group Change In Receivables Related Terms

Eagle Football Group Change In Receivables Historical Data

* Premium members only.

The historical data trend for Eagle Football Group'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.

Eagle Football Group Change In Receivables Chart

Eagle Football Group Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only -9.05 12.57 9.81 -45.18 33.87

Eagle Football Group Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 16.03 -61.00 54.10 -25.72 -40.12
OQLGF
38GF Score
Eagle Football Group OQLGF
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Eagle Football Group 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 Dec. 2025 adds up the semi-annually data reported by the company within the most recent 12 months, which was $-65.8 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 $-65.8 Mil mean?
Eagle Football Group (OQLGF) has a Change In Receivables of $-65.8 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Eagle Football Group and its competitors.
Is Eagle Football Group's Change In Receivables too high?
Eagle Football Group's current Change In Receivables is $-65.8 Mil. Overall, Eagle Football Group has a GF Score™ of 38/100, reflecting its overall financial health beyond just this single metric.
How does Eagle Football Group's Change In Receivables compare to NFLX and DIS?
Eagle Football Group's Change In Receivables of $-65.8 Mil can be compared against companies in the Media - Diversified 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 Media - Diversified company?
A good Change In Receivables depends on the Media - Diversified 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 Eagle Football Group and its competitors. Eagle Football Group's current Change In Receivables is $-65.8 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eagle Football Group stock overvalued right now?
Eagle Football Group (OQLGF) has a current Change In Receivables of $-65.8 Mil. The stock's GF Value™ is $1.33, compared to a current price of $2.30 — trading 72.9% above its estimated fair value. The current Change In Receivables is $-65.8 Mil. Eagle Football Group's overall GF Score™ is 38/100 with 9 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 Eagle Football Group (OQLGF), the current Change In Receivables is $-65.8 Mil as of Dec. 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.

Is Eagle Football Group (OQLGF) Overvalued in 2026?

Based on GuruFocus' analysis, Eagle Football Group stock appears to be overvalued. The current stock price of $2.30 is trading 72.9% above its estimated GF Value™ of $1.33.

Key valuation signals for OQLGF:

  • Change In Receivables: $-65.8 Mil
  • GF Value™: $1.33 vs. price of $2.30 (72.9% above fair value)
  • GF Score™: 38/100 with 9 warning signs

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

Eagle Football Group Business Description

Address 10 Avenue Simone Veil, Groupama Stadium, Decines cedex, FRA, 69153
Eagle Football Group is a holding company. It is engaged in sporting events, entertainment, and media sector in France. This company has a club that owns a private and modern stadium connected to it. The company earns its revenue through various resources which include ticketing, sponsoring and advertising, media and marketing rights, brand-related revenue, events, and player trading. It sells various products such as watches, goodies, car accessories, and others.
38GF Score

Get the complete analysis for OQLGF

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

$2.30
Price
$1.33
GF Value