TGS (Transportadora de Gas del Sur) Change In Receivables: $-163 Mil (TTM As of Mar. 2026)

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TGS Transportadora de Gas del Sur SA TGS
96 GF Score
Price $29.72
GF Value $22.26
Valuation Significantly Overvalued
! 5 Warning Signs
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What is Transportadora de Gas del Sur Change In Receivables?

Transportadora de Gas del Sur TGS -0.20% 96 Change In Receivables is $-163 Mil as of Mar. 2026. GuruFocus rates TGS with a GF Score™ of 96/100 and a GF Value™ of $22.26 (Significantly Overvalued). The stock has 5 warning signs investors should review.

Transportadora de Gas del Sur's change in receivables for the quarter that ended in Mar. 2026 was $-23 Mil. It means Transportadora de Gas del Sur's Accounts Receivable increased by $23 Mil from Dec. 2025 to Mar. 2026 .

Transportadora de Gas del Sur's change in receivables for the fiscal year that ended in Dec. 2025 was $-126 Mil. It means Transportadora de Gas del Sur's Accounts Receivable increased by $126 Mil from Dec. 2024 to Dec. 2025 .

Transportadora de Gas del Sur's Accounts Receivable for the quarter that ended in Mar. 2026 was $160 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. Transportadora de Gas del Sur's Days Sales Outstanding for the three months ended in Mar. 2026 was 42.32.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Transportadora de Gas del Sur's liquidation value for the three months ended in Mar. 2026 was $-205 Mil.

Transportadora de Gas del Sur  (NYSE:TGS) 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.

Transportadora de Gas del Sur's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=160.252/345.534*91
=42.32

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

Transportadora de Gas del Sur'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)
=1291.63-1620.87+0.75 * 160.252+0.5 * 8.827
=-205

* 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.

Transportadora de Gas del Sur Change In Receivables Related Terms

Transportadora de Gas del Sur Change In Receivables Historical Data

* Premium members only.

The historical data trend for Transportadora de Gas del Sur'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.

Transportadora de Gas del Sur Change In Receivables Chart

Transportadora de Gas del Sur 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 -583.37 -579.37 -424.57 -214.59 -125.62

Transportadora de Gas del Sur 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 4.07 -67.90 19.04 -90.89 -22.75
TGS
96GF Score
Transportadora de Gas del Sur SA TGS
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Transportadora de Gas del Sur 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 $-163 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 $-163 Mil mean?
Transportadora de Gas del Sur (TGS) has a Change In Receivables of $-163 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Transportadora de Gas del Sur and its competitors.
Is Transportadora de Gas del Sur's Change In Receivables too high?
Transportadora de Gas del Sur's current Change In Receivables is $-163 Mil. Overall, Transportadora de Gas del Sur has a GF Score™ of 96/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Transportadora de Gas del Sur's Change In Receivables compare to XOM and CVX?
Transportadora de Gas del Sur's Change In Receivables of $-163 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 Transportadora de Gas del Sur and its competitors. Transportadora de Gas del Sur's current Change In Receivables is $-163 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Transportadora de Gas del Sur stock overvalued right now?
Based on GuruFocus' analysis, Transportadora de Gas del Sur (TGS) is currently considered Significantly Overvalued. The stock's GF Value™ is $22.26, compared to a current price of $29.72 — trading 33.5% above its estimated fair value. The current Change In Receivables is $-163 Mil. Transportadora de Gas del Sur's overall GF Score™ is 96/100 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 Transportadora de Gas del Sur (TGS), the current Change In Receivables is $-163 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 Transportadora de Gas del Sur (TGS) Overvalued in 2026?

Based on GuruFocus' analysis, Transportadora de Gas del Sur stock appears to be overvalued. The current stock price of $29.72 is trading 33.5% above its estimated GF Value™ of $22.26. GuruFocus considers Transportadora de Gas del Sur to be Significantly Overvalued.

Key valuation signals for TGS:

  • Change In Receivables: $-163 Mil
  • GF Value™: $22.26 vs. price of $29.72 (33.5% above fair value)
  • GF Score™: 96/100 with 5 warning signs

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

Transportadora de Gas del Sur Business Description

Industry EnergyOil & Gas
Address Cecilia Grierson 355, 26th Floor, Buenos Aires, ARG, C1107CBG
Transportadora de Gas del Sur SA is a natural gas transporter in Latin America. The company's operating segments include Natural Gas Transportation, Midstream, Telecommunications, and Liquids Production and Commercialization. It generates maximum revenue from the Natural Gas Transportation segment. Geographically, it derives the majority of its revenue from Argentina.
96GF Score

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

$29.72
Price
$22.26
GF Value