Sea (SE) Change In Receivables: $0 Mil (TTM As of Mar. 2026)

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SE Sea Ltd SE
79 GF Score
Price $106.74
GF Value $136.61
Valuation Modestly Undervalued
! 2 Warning Signs
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What is Sea Change In Receivables?

Sea SE +0.47% 79 Change In Receivables is $0 Mil as of Mar. 2026. GuruFocus rates SE with a GF Score™ of 79/100 and a GF Value™ of $136.61 (Modestly Undervalued). The stock has 2 warning signs investors should review.

Sea's change in receivables for the quarter that ended in Mar. 2026 was $0 Mil. It means Sea's Accounts Receivable stayed the same from Dec. 2025 to Mar. 2026 .

Sea's change in receivables for the fiscal year that ended in Dec. 2025 was $-130 Mil. It means Sea's Accounts Receivable increased by $130 Mil from Dec. 2024 to Dec. 2025 .

Sea's Accounts Receivable for the quarter that ended in Mar. 2026 was $423 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. Sea's Days Sales Outstanding for the three months ended in Mar. 2026 was 5.44.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Sea's liquidation value for the three months ended in Mar. 2026 was $-6,636 Mil.


Sea  (NYSE:SE) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=423.341/7097.489*91
=5.44

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

Sea'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)
=10540.638-17608.848+0.75 * 423.341+0.5 * 229.333
=-6,636

* 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.


Sea Change In Receivables Related Terms


Sea Change In Receivables Historical Data

* Premium members only.

The historical data trend for Sea'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.

Sea Change In Receivables Chart

Sea 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 -34.88 100.34 -266.97 -199.37 -129.83

Sea 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
SE
79GF Score
Sea Ltd SE
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Sea 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 $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 Mil mean?
Sea (SE) has a Change In Receivables of $0 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Sea and its competitors.
Is Sea's Change In Receivables too high?
Sea's current Change In Receivables is $0 Mil. Overall, Sea has a GF Score™ of 79/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Sea's Change In Receivables compare to EBAY and DASH?
Sea's Change In Receivables of $0 Mil can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Change In Receivables depends on the Retail - Cyclical 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 Sea and its competitors. Sea's current Change In Receivables is $0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sea stock overvalued right now?
Based on GuruFocus' analysis, Sea (SE) is currently considered Modestly Undervalued. The stock's GF Value™ is $136.61, compared to a current price of $106.74 — trading 21.9% below its estimated fair value. The current Change In Receivables is $0 Mil. Sea's overall GF Score™ is 79/100 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 Sea (SE), the current Change In Receivables is $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 Sea (SE) Overvalued in 2026?

Based on GuruFocus' analysis, Sea stock appears to be undervalued. The current stock price of $106.74 is trading 21.9% below its estimated GF Value™ of $136.61. GuruFocus considers Sea to be Modestly Undervalued.

Key valuation signals for SE:

  • Change In Receivables: $0 Mil
  • GF Value™: $136.61 vs. price of $106.74 (21.9% below fair value)
  • GF Score™: 79/100 with 2 warning signs

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


Sea Business Description

Address 1 Fusionopolis Place, No. 17-10, Galaxis, Singapore, SGP, 138522
Sea started as a gaming business, Garena, but in 2015 expanded into e-commerce. Sea operates Southeast Asia's largest e-commerce company, Shopee, in terms of gross merchandise value. Shopee is a hybrid consumer-to-consumer and business-to-consumer marketplace platform operating in Indonesia, Taiwan, Vietnam, Thailand, Malaysia, the Philippines, and Brazil. For Garena, Free Fire is the key revenue-generating game. Sea's third business, Monee, provides lending, payment, digital banking, and insurance services. As of March 2025, Forrest Li, the founder, chair, and CEO, owned 59.1% of the voting power. Tencent owned 18.5% of issued shares with no voting power.
79GF Score

Get the complete analysis for SE

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

$106.74
Price
$136.61
GF Value