SHTLF (South32) Change In Receivables: $113 Mil (TTM As of Dec. 2025)

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SHTLF South32 Ltd SHTLF
71 GF Score
Price $2.86
GF Value $2.66
Valuation Fairly Valued
! 5 Warning Signs
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What is South32 Change In Receivables?

South32 SHTLF 71 Change In Receivables is $113 Mil as of Dec. 2025. GuruFocus rates SHTLF with a GF Score™ of 71/100 and a GF Value™ of $2.66 (Fairly Valued). The stock has 5 warning signs investors should review.

South32's change in receivables for the quarter that ended in Dec. 2025 was $16 Mil. It means South32's Accounts Receivable declined by $16 Mil from Jun. 2025 to Dec. 2025 .

South32's change in receivables for the fiscal year that ended in Jun. 2025 was $87 Mil. It means South32's Accounts Receivable declined by $87 Mil from Jun. 2024 to Jun. 2025 .

South32's Accounts Receivable for the quarter that ended in Dec. 2025 was $859 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. South32's Days Sales Outstanding for the six months ended in Dec. 2025 was 55.81.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. South32's liquidation value for the six months ended in Dec. 2025 was $-1,762 Mil.

South32  (OTCPK:SHTLF) 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.

South32's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=859/2809*91
=55.81

2. In Ben Graham's calculation of liquidation value, South32's accounts receivable are only considered to be worth 75% of book value:

South32's liquidation value for the quarter that ended in Dec. 2025 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=1664-4541+0.75 * 859+0.5 * 942
=-1,762

* 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.

South32 Change In Receivables Related Terms

South32 Change In Receivables Historical Data

* Premium members only.

The historical data trend for South32'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.

South32 Change In Receivables Chart

South32 Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only -156.00 -300.00 178.00 -120.00 87.00

South32 Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 -88.00 -32.00 -10.00 97.00 16.00
SHTLF
71GF Score
South32 Ltd SHTLF
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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South32 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 Dec. 2025 adds up the semi-annually data reported by the company within the most recent 12 months, which was $113 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 $113 Mil mean?
South32 (SHTLF) has a Change In Receivables of $113 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for South32 and its competitors.
Is South32's Change In Receivables too high?
South32's current Change In Receivables is $113 Mil. Overall, South32 has a GF Score™ of 71/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does South32's Change In Receivables compare to competitors?
South32's Change In Receivables of $113 Mil can be compared against companies in the Metals & Mining 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 Metals & Mining company?
A good Change In Receivables depends on the Metals & Mining 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 South32 and its competitors. South32's current Change In Receivables is $113 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is South32 stock overvalued right now?
Based on GuruFocus' analysis, South32 (SHTLF) is currently considered Fairly Valued. The stock's GF Value™ is $2.66, compared to a current price of $2.86 — trading 7.6% above its estimated fair value. The current Change In Receivables is $113 Mil. South32's overall GF Score™ is 71/100 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 South32 (SHTLF), the current Change In Receivables is $113 Mil as of Dec. 2025. 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 South32 (SHTLF) Overvalued in 2026?

Based on GuruFocus' analysis, South32 stock appears to be overvalued. The current stock price of $2.86 is trading 7.6% above its estimated GF Value™ of $2.66. GuruFocus considers South32 to be Fairly Valued.

Key valuation signals for SHTLF:

  • Change In Receivables: $113 Mil
  • GF Value™: $2.66 vs. price of $2.86 (7.6% above fair value)
  • GF Score™: 71/100 with 5 warning signs

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

South32 Business Description

Address 100 Street Georges Terrace, Level 2, Perth, WA, AUS, 6000
South32 was born of the demerger of noncore assets from BHP in 2015. Its major operations include alumina businesses in Australia and Brazil, aluminum in Brazil, South Africa, and Mozambique, and manganese businesses in Australia and South Africa. It sold New South Wales metallurgical coal in August 2024 and the Cerro Matoso nickel mine in Colombia in December 2025. It also owns the Cannington silver/lead/zinc mine in Queensland. Its Australian manganese operations deliver high returns, but have a relatively short reserve life. The company acquired Arizona Mining, which brings with it the high-grade and likely low-cost Taylor project in the US, and also entered the copper business in 2022 via the purchase of a 45% stake in the Sierra Gorda mine in Chile.
71GF Score

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

$2.86
Price
$2.66
GF Value