Orlen (PSKOF) Change In Receivables: $-266 Mil (TTM As of Mar. 2026)

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PSKOF Orlen SA PSKOF
64 GF Score
Price $37.33
GF Value $13.56
Valuation Significantly Overvalued
! 6 Warning Signs
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What is Orlen Change In Receivables?

Orlen PSKOF 64 Change In Receivables is $-266 Mil as of Mar. 2026. GuruFocus rates PSKOF with a GF Score™ of 64/100 and a GF Value™ of $13.56 (Significantly Overvalued). The stock has 6 warning signs investors should review.

Orlen's change in receivables for the quarter that ended in Mar. 2026 was $-949 Mil. It means Orlen's Accounts Receivable increased by $949 Mil from Dec. 2025 to Mar. 2026 .

Orlen's change in receivables for the fiscal year that ended in Dec. 2025 was $0 Mil. It means Orlen's Accounts Receivable stayed the same from Dec. 2024 to Dec. 2025 .

Orlen's Accounts Receivable for the quarter that ended in Mar. 2026 was $7,347 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. Orlen's Days Sales Outstanding for the three months ended in Mar. 2026 was 33.39.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Orlen's liquidation value for the three months ended in Mar. 2026 was $-18,899 Mil.


Orlen  (OTCPK:PSKOF) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=7347.29/20079.96*91
=33.39

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

Orlen'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)
=7613.631-34619.242+0.75 * 7347.29+0.5 * 5191.919
=-18,899

* 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.


Orlen Change In Receivables Related Terms


Orlen Change In Receivables Historical Data

* Premium members only.

The historical data trend for Orlen'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.

Orlen Change In Receivables Chart

Orlen 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 -1,004.41 -3,082.13 -848.32 2,117.21 0.00

Orlen 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 226.85 1,184.35 283.30 -784.18 -949.29
PSKOF
64GF Score
Orlen SA PSKOF
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Orlen 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 $-266 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 $-266 Mil mean?
Orlen (PSKOF) has a Change In Receivables of $-266 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Orlen and its competitors.
Is Orlen's Change In Receivables too high?
Orlen's current Change In Receivables is $-266 Mil. Overall, Orlen has a GF Score™ of 64/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Orlen's Change In Receivables compare to XOM and CVX?
Orlen's Change In Receivables of $-266 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 Orlen and its competitors. Orlen's current Change In Receivables is $-266 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Orlen stock overvalued right now?
Based on GuruFocus' analysis, Orlen (PSKOF) is currently considered Significantly Overvalued. The stock's GF Value™ is $13.56, compared to a current price of $37.33 — trading 175.3% above its estimated fair value. The current Change In Receivables is $-266 Mil. Orlen's overall GF Score™ is 64/100 with 6 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 Orlen (PSKOF), the current Change In Receivables is $-266 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 Orlen (PSKOF) Overvalued in 2026?

Based on GuruFocus' analysis, Orlen stock appears to be overvalued. The current stock price of $37.33 is trading 175.3% above its estimated GF Value™ of $13.56. GuruFocus considers Orlen to be Significantly Overvalued.

Key valuation signals for PSKOF:

  • Change In Receivables: $-266 Mil
  • GF Value™: $13.56 vs. price of $37.33 (175.3% above fair value)
  • GF Score™: 64/100 with 6 warning signs

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


Orlen Business Description

Industry EnergyOil & Gas
Address Chemikow 7 Street, Plock, POL, 09-411
Orlen SA is an energy conglomerate that refines and distributes oil in Poland, the Czech Republic, Germany, and Lithuania. Through a group of refineries, it processes crude oil into gasoline, diesel oil, fuel oil, and aviation fuel. The company also produces petrochemicals and products used by chemical companies as feedstock. Additional operations include exploration and production activities in Poland, where it is domiciled, and Canada. Oil products are offered through thousands of service stations, which is supported by logistics infrastructure. This infrastructure includes surface and underground storage depots and a long-distance pipeline network.
64GF Score

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

$37.33
Price
$13.56
GF Value