SARDY (Sanford) Change In Receivables: $0.0 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.

SARDY Sanford Ltd SARDY
78 GF Score
Price $19.40
GF Value $12.03
Valuation Significantly Overvalued
! 2 Warning Signs
View Full Analysis

What is Sanford Change In Receivables?

Sanford SARDY 78 Change In Receivables is $0.0 Mil as of Mar. 2026. GuruFocus rates SARDY with a GF Score™ of 78/100 and a GF Value™ of $12.03 (Significantly Overvalued). The stock has 2 warning signs investors should review.

Sanford's change in receivables for the quarter that ended in Mar. 2026 was $0.0 Mil. It means Sanford's Accounts Receivable stayed the same from Sep. 2025 to Mar. 2026 .

Sanford's change in receivables for the fiscal year that ended in Sep. 2025 was $0.0 Mil. It means Sanford's Accounts Receivable stayed the same from Sep. 2024 to Sep. 2025 .

Sanford's Accounts Receivable for the quarter that ended in Mar. 2026 was $54.2 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. Sanford's Days Sales Outstanding for the six months ended in Mar. 2026 was 62.59.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Sanford's liquidation value for the six months ended in Mar. 2026 was $-81.4 Mil.


Sanford  (OTCPK:SARDY) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=54.179/157.985*91
=62.59

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

Sanford'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)
=10.442-165.527+0.75 * 54.179+0.5 * 66.137
=-81.4

* 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.


Sanford Change In Receivables Related Terms


Sanford Change In Receivables Historical Data

* Premium members only.

The historical data trend for Sanford'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.

Sanford Change In Receivables Chart

Sanford Annual Data
Trend Sep16 Sep17 Sep18 Sep19 Sep20 Sep21 Sep22 Sep23 Sep24 Sep25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00

Sanford Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 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
SARDY
78GF Score
Sanford Ltd SARDY
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Sanford 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 semi-annually 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?
Sanford (SARDY) has a Change In Receivables of $0.0 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Sanford and its competitors.
Is Sanford's Change In Receivables too high?
Sanford's current Change In Receivables is $0.0 Mil. Overall, Sanford has a GF Score™ of 78/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Sanford's Change In Receivables compare to ADM and BG?
Sanford's Change In Receivables of $0.0 Mil can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Change In Receivables depends on the Consumer Packaged Goods 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 Sanford and its competitors. Sanford'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 Sanford stock overvalued right now?
Based on GuruFocus' analysis, Sanford (SARDY) is currently considered Significantly Overvalued. The stock's GF Value™ is $12.03, compared to a current price of $19.40 — trading 61.3% above its estimated fair value. The current Change In Receivables is $0.0 Mil. Sanford's overall GF Score™ is 78/100 with 2 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 Sanford (SARDY), the current Change In Receivables is $0.0 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 Sanford (SARDY) Overvalued in 2026?

Based on GuruFocus' analysis, Sanford stock appears to be overvalued. The current stock price of $19.40 is trading 61.3% above its estimated GF Value™ of $12.03. GuruFocus considers Sanford to be Significantly Overvalued.

Key valuation signals for SARDY:

  • Change In Receivables: $0.0 Mil
  • GF Value™: $12.03 vs. price of $19.40 (61.3% above fair value)
  • GF Score™: 78/100 with 2 warning signs

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


Sanford Business Description

Other Exchanges SAN:New Zealand
Address 22 Jellicoe Street, Freemans Bay, Auckland, NTL, NZL, 1010
Sanford Ltd is a seafood company principally engaged in the fishing and aquaculture farming business. The company's activities include farming, harvesting, processing, storage, and marketing of seafood products, as well as investments in related activities. The group's operating divisions are Wildcatch and Aquaculture. Its Wildcatch segment involves catching and processing inshore and deepwater fish species, whereas the Aquaculture segment involves farming, harvesting, and processing of mussels and salmon. Some of the company's seafood products include Antarctic toothfish, Arrow squid, Gemfish, Scampi, Snapper, King Salmon, Jack mackerel, Ling, and others. Geographically, it derives the majority of its revenue from New Zealand.
78GF Score

Get the complete analysis for SARDY

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

$19.40
Price
$12.03
GF Value