OYO (OYOCF) Change In Receivables: $0.0 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.

OYOCF OYO Corp OYOCF
77 GF Score
Price $17.75
GF Value $19.97
! 3 Warning Signs
View Full Analysis

What is OYO Change In Receivables?

OYO OYOCF 77 Change In Receivables is $0.0 Mil as of Dec. 2025. GuruFocus rates OYOCF with a GF Score™ of 77/100 and a GF Value™ of $19.97. The stock has 3 warning signs investors should review.

OYO's change in receivables for the quarter that ended in Dec. 2025 was $0.0 Mil. It means OYO's Accounts Receivable stayed the same from Sep. 2025 to Dec. 2025 .

OYO's change in receivables for the fiscal year that ended in Dec. 2025 was $6.2 Mil. It means OYO's Accounts Receivable declined by $6.2 Mil from Dec. 2024 to Dec. 2025 .

OYO's Accounts Receivable for the quarter that ended in Dec. 2025 was $271.4 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. OYO's Days Sales Outstanding for the three months ended in Dec. 2025 was 189.02.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. OYO's liquidation value for the three months ended in Dec. 2025 was $190.7 Mil.


OYO  (OTCPK:OYOCF) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=271.391/131.014*91
=189.02

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

OYO'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)
=149.844-190.553+0.75 * 271.391+0.5 * 55.793
=190.7

* 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.


OYO Change In Receivables Related Terms


OYO Change In Receivables Historical Data

* Premium members only.

The historical data trend for OYO'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.

OYO Change In Receivables Chart

OYO 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 -4.53 -54.98 -28.80 -25.96 6.25

OYO 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 0.00 0.00 0.00 0.00 0.00
OYOCF
77GF Score
OYO Corp OYOCF
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

OYO 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 quarterly data reported by the company within the most recent 12 months, which was $0.0 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 $0.0 Mil mean?
OYO (OYOCF) has a Change In Receivables of $0.0 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for OYO and its competitors.
Is OYO's Change In Receivables too high?
OYO's current Change In Receivables is $0.0 Mil. Overall, OYO has a GF Score™ of 77/100, reflecting its overall financial health beyond just this single metric.
How does OYO's Change In Receivables compare to PWR and FIX?
OYO's Change In Receivables of $0.0 Mil can be compared against companies in the Construction 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 Construction company?
A good Change In Receivables depends on the Construction 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 OYO and its competitors. OYO's current Change In Receivables is $0.0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is OYO stock overvalued right now?
OYO (OYOCF) has a current Change In Receivables of $0.0 Mil. The stock's GF Value™ is $19.97, compared to a current price of $17.75 — trading 11.1% below its estimated fair value. The current Change In Receivables is $0.0 Mil. OYO's overall GF Score™ is 77/100 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 OYO (OYOCF), the current Change In Receivables is $0.0 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 OYO (OYOCF) Overvalued in 2026?

Based on GuruFocus' analysis, OYO stock appears to be undervalued. The current stock price of $17.75 is trading 11.1% below its estimated GF Value™ of $19.97.

Key valuation signals for OYOCF:

  • Change In Receivables: $0.0 Mil
  • GF Value™: $19.97 vs. price of $17.75 (11.1% below fair value)
  • GF Score™: 77/100 with 3 warning signs

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


OYO Business Description

Other Exchanges 9755:Japan
Address 7 Kanda Mitoshiro-cho, Sumitomo Fudosan Kanda Building 9th Floor, Tokyo, JPN, 101-8486
OYO Corp is a Japanese based company, engages in the geological, geophysical, and geotechnical research and consulting business. The company offers survey and analysis services for ground and groundwater, and ocean water, as well as advisory and consulting services in the areas of disaster management, construction, and environmental investigation. It's products which include Remote Monitoring for underground deformation, Sensor for Deformation Measurement and Standalone with data logger for automatic monitoring of water level with multi-parameters.
77GF Score

Get the complete analysis for OYOCF

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

$17.75
Price
$19.97
GF Value