Eleving Group (ORSE:ELEVR) Change In Receivables: €-189.2 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.

ORSE:ELEVR Eleving Group SA ORSE:ELEVR
40 GF Score
Price €1.68
! 3 Warning Signs
View Full Analysis

What is Eleving Group Change In Receivables?

Eleving Group ORSE:ELEVR 40 Change In Receivables is €-189.2 Mil as of Mar. 2026. GuruFocus rates ORSE:ELEVR with a GF Score™ of 40/100. The stock has 3 warning signs investors should review.

Eleving Group's change in receivables for the quarter that ended in Mar. 2026 was €-53.7 Mil. It means Eleving Group's Accounts Receivable increased by €53.7 Mil from Dec. 2025 to Mar. 2026 .

Eleving Group's change in receivables for the fiscal year that ended in Dec. 2025 was €-160.1 Mil. It means Eleving Group's Accounts Receivable increased by €160.1 Mil from Dec. 2024 to Dec. 2025 .

Eleving Group's Accounts Receivable for the quarter that ended in Mar. 2026 was €5.4 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. Eleving Group's Days Sales Outstanding for the three months ended in Mar. 2026 was 6.33.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Eleving Group's liquidation value for the three months ended in Mar. 2026 was €-457.4 Mil.

Eleving Group  (ORSE:ELEVR) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=5.4/77.8*91
=6.33

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

Eleving Group'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)
=35.4-500.3+0.75 * 5.4+0.5 * 7
=-457.4

* 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.

Eleving Group Change In Receivables Related Terms

Eleving Group Change In Receivables Historical Data

* Premium members only.

The historical data trend for Eleving 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.

Eleving Group Change In Receivables Chart

Eleving Group Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
-86.60 -72.82 -69.25 -82.74 -160.10

Eleving Group Quarterly Data
Dec21 Dec22 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 -24.60 -38.60 -49.40 -47.50 -53.70
ORSE:ELEVR
40GF Score
Eleving Group SA ORSE:ELEVR
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Eleving 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 Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was €-189.2 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 €-189.2 Mil mean?
Eleving Group (ORSE:ELEVR) has a Change In Receivables of €-189.2 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Eleving Group and its competitors.
Is Eleving Group's Change In Receivables too high?
Eleving Group's current Change In Receivables is €-189.2 Mil. Overall, Eleving Group has a GF Score™ of 40/100, reflecting its overall financial health beyond just this single metric.
How does Eleving Group's Change In Receivables compare to V and MA?
Eleving Group's Change In Receivables of €-189.2 Mil can be compared against companies in the Credit Services 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 Credit Services company?
A good Change In Receivables depends on the Credit Services 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 Eleving Group and its competitors. Eleving Group's current Change In Receivables is €-189.2 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eleving Group stock overvalued right now?
Eleving Group (ORSE:ELEVR) has a current Change In Receivables of €-189.2 Mil. The current Change In Receivables is €-189.2 Mil. Eleving Group's overall GF Score™ is 40/100 with 3 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 Eleving Group (ORSE:ELEVR), the current Change In Receivables is €-189.2 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.

Eleving Group Business Description

Other Exchanges OT8:Germany
Address 8-10 Avenue de la Gare, Luxembourg, LUX, L 1610
Eleving Group SA is a fintech company providing vehicle, device, and consumer lending solutions across both emerging and developed markets. The Group operates two core business lines: vehicle & device finance, offering car and motorcycle loans, car rent-to-own solutions, and smartphone financing, and consumer finance, which includes single-payment, instalment, and long-term unsecured loans. It has presence in around 17 markets across three continents, the Group focuses on expanding access to financial services, supporting financial inclusion, and promoting upward social mobility in underserved communities world-wide.
40GF Score

Get the complete analysis for ORSE:ELEVR

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

€1.68
Price