PAGS (PagSeguro Digital) Change In Receivables: $-1,672 Mil (TTM As of Mar. 2026)

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PAGS PagSeguro Digital Ltd PAGS
90 GF Score
Price $9.04
GF Value $12.05
Valuation Modestly Undervalued
! 4 Warning Signs
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What is PagSeguro Digital Change In Receivables?

PagSeguro Digital PAGS -1.20% 90 Change In Receivables is $-1,672 Mil as of Mar. 2026. GuruFocus rates PAGS with a GF Score™ of 90/100 and a GF Value™ of $12.05 (Modestly Undervalued). The stock has 4 warning signs investors should review.

PagSeguro Digital's change in receivables for the quarter that ended in Mar. 2026 was $-290 Mil. It means PagSeguro Digital's Accounts Receivable increased by $290 Mil from Dec. 2025 to Mar. 2026 .

PagSeguro Digital's change in receivables for the fiscal year that ended in Dec. 2025 was $-962 Mil. It means PagSeguro Digital's Accounts Receivable increased by $962 Mil from Dec. 2024 to Dec. 2025 .

PagSeguro Digital's Accounts Receivable for the quarter that ended in Mar. 2026 was $10,609 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. PagSeguro Digital's Days Sales Outstanding for the three months ended in Mar. 2026 was 1,011.30.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. PagSeguro Digital's liquidation value for the three months ended in Mar. 2026 was $-2,798 Mil.

PagSeguro Digital  (NYSE:PAGS) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=10608.537/957.217*91
=1,011.30

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

PagSeguro Digital'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)
=844.692-11599.501+0.75 * 10608.537+0.5 * 0
=-2,798

* 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.

PagSeguro Digital Change In Receivables Related Terms

PagSeguro Digital Change In Receivables Historical Data

* Premium members only.

The historical data trend for PagSeguro Digital'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.

PagSeguro Digital Change In Receivables Chart

PagSeguro Digital 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 -1,662.58 -3,369.31 -2,098.80 -3,338.50 -961.92

PagSeguro Digital 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 399.54 -598.90 -475.65 -307.25 -289.94
PAGS
90GF Score
PagSeguro Digital Ltd PAGS
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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PagSeguro Digital 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 $-1,672 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 $-1,672 Mil mean?
PagSeguro Digital (PAGS) has a Change In Receivables of $-1,672 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for PagSeguro Digital and its competitors.
Is PagSeguro Digital's Change In Receivables too high?
PagSeguro Digital's current Change In Receivables is $-1,672 Mil. Overall, PagSeguro Digital has a GF Score™ of 90/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does PagSeguro Digital's Change In Receivables compare to ATEN and PAYO?
PagSeguro Digital's Change In Receivables of $-1,672 Mil can be compared against companies in the Software 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 Software company?
A good Change In Receivables depends on the Software 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 PagSeguro Digital and its competitors. PagSeguro Digital's current Change In Receivables is $-1,672 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PagSeguro Digital stock overvalued right now?
Based on GuruFocus' analysis, PagSeguro Digital (PAGS) is currently considered Modestly Undervalued. The stock's GF Value™ is $12.05, compared to a current price of $9.04 — trading 25% below its estimated fair value. The current Change In Receivables is $-1,672 Mil. PagSeguro Digital's overall GF Score™ is 90/100 with 4 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 PagSeguro Digital (PAGS), the current Change In Receivables is $-1,672 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 PagSeguro Digital (PAGS) Overvalued in 2026?

Based on GuruFocus' analysis, PagSeguro Digital stock appears to be undervalued. The current stock price of $9.04 is trading 25% below its estimated GF Value™ of $12.05. GuruFocus considers PagSeguro Digital to be Modestly Undervalued.

Key valuation signals for PAGS:

  • Change In Receivables: $-1,672 Mil
  • GF Value™: $12.05 vs. price of $9.04 (25% below fair value)
  • GF Score™: 90/100 with 4 warning signs

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

PagSeguro Digital Business Description

Other Exchanges 1JY:GermanyPAGS34:Brazil
Address Cricket Square, Hutchins Drive, P.O. Box 2681, Grand Cayman, CYM, KY1-1111
PagSeguro Digital Ltd is a Brazilian-based company that acts as a provider of financial technology solutions focused on Micro-Merchants, Small Companies and Medium-Sized Companies (SMEs), in Brazil. The company provides a range of solutions and tools such as cash-in and cash-out options and provides access to working capital to help to manage its cash flow. It delivers an end-to-end digital ecosystem to address day-to-day financial needs, including receiving and spending funds and managing and growing businesses for clients. The company also offers the Free PagSeguro Digital Account delivering Cash-In Solutions, Online and In-Person Payment Tools, Online Payment Tools; and Web Check Outs offer tokenization, handling of shipping information, and others.
90GF Score

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

$9.04
Price
$12.05
GF Value