City Cement Co (SAU:3003) Change In Receivables: ﷼-23.6 Mil (TTM As of Mar. 2026)

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SAU:3003 City Cement Co SAU:3003
81 GF Score
Price ﷼10.09
GF Value ﷼21.03
Valuation Significantly Undervalued
! 5 Warning Signs
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What is City Cement Co Change In Receivables?

City Cement Co SAU:3003 -0.49% 81 Change In Receivables is ﷼-23.6 Mil as of Mar. 2026. GuruFocus rates SAU:3003 with a GF Score™ of 81/100 and a GF Value™ of ﷼21.03 (Significantly Undervalued). The stock has 5 warning signs investors should review.

City Cement Co's change in receivables for the quarter that ended in Mar. 2026 was ﷼-17.7 Mil. It means City Cement Co's Accounts Receivable increased by ﷼17.7 Mil from Dec. 2025 to Mar. 2026 .

City Cement Co's change in receivables for the fiscal year that ended in Dec. 2025 was ﷼-0.2 Mil. It means City Cement Co's Accounts Receivable increased by ﷼0.2 Mil from Dec. 2024 to Dec. 2025 .

City Cement Co's Accounts Receivable for the quarter that ended in Mar. 2026 was ﷼55.8 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. City Cement Co's Days Sales Outstanding for the three months ended in Mar. 2026 was 42.47.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. City Cement Co's liquidation value for the three months ended in Mar. 2026 was ﷼490.7 Mil.


City Cement Co  (SAU:3003) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=55.803/119.908*91
=42.47

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

City Cement Co'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)
=559.361-181.994+0.75 * 55.803+0.5 * 142.895
=490.7

* 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.


City Cement Co Change In Receivables Related Terms


City Cement Co Change In Receivables Historical Data

* Premium members only.

The historical data trend for City Cement Co'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.

City Cement Co Change In Receivables Chart

City Cement Co 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 11.57 -3.47 -5.30 -8.14 -0.24

City Cement Co 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 5.65 -3.86 2.82 -4.85 -17.75
SAU:3003
81GF Score
City Cement Co SAU:3003
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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City Cement Co 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 ﷼-23.6 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 ﷼-23.6 Mil mean?
City Cement Co (SAU:3003) has a Change In Receivables of ﷼-23.6 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for City Cement Co and its competitors.
Is City Cement Co's Change In Receivables too high?
City Cement Co's current Change In Receivables is ﷼-23.6 Mil. Overall, City Cement Co has a GF Score™ of 81/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does City Cement Co's Change In Receivables compare to CRH and VMC?
City Cement Co's Change In Receivables of ﷼-23.6 Mil can be compared against companies in the Building Materials 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 Building Materials company?
A good Change In Receivables depends on the Building Materials 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 City Cement Co and its competitors. City Cement Co's current Change In Receivables is ﷼-23.6 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is City Cement Co stock overvalued right now?
Based on GuruFocus' analysis, City Cement Co (SAU:3003) is currently considered Significantly Undervalued. The stock's GF Value™ is ﷼21.03, compared to a current price of ﷼10.09 — trading 52% below its estimated fair value. The current Change In Receivables is ﷼-23.6 Mil. City Cement Co's overall GF Score™ is 81/100 with 5 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 City Cement Co (SAU:3003), the current Change In Receivables is ﷼-23.6 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 City Cement Co (SAU:3003) Overvalued in 2026?

Based on GuruFocus' analysis, City Cement Co stock appears to be undervalued. The current stock price of ﷼10.09 is trading 52% below its estimated GF Value™ of ﷼21.03. GuruFocus considers City Cement Co to be Significantly Undervalued.

Key valuation signals for SAU:3003:

  • Change In Receivables: ﷼-23.6 Mil
  • GF Value™: ﷼21.03 vs. price of ﷼10.09 (52% below fair value)
  • GF Score™: 81/100 with 5 warning signs

No single metric tells the full story. See the SAU:3003 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


City Cement Co Business Description

Address Olaya, Takhassussi Road, Prestige Center Building 4, P.O.Box 3070, Opposite of Panorama Mall, Riyadh, SAU, 11471
City Cement Co produces a wide range of cement products in Saudi Arabia. It offers Ordinary Portland cement suitable for modern construction, concrete works, restoration work, and Sulfate resistant cement used in dam projects, marine works such as ports and berths, sewage stations, bases, and construction foundations. Geographically, the company operates in the Kingdom of Saudi Arabia only.
81GF Score

Get the complete analysis for SAU:3003

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

﷼10.09
Price
﷼21.03
GF Value