TIM (TIMB) Change In Receivables: $-175 Mil (TTM As of Jun. 2026)

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TIMB TIM SA TIMB
90 GF Score
Price $19.17
GF Value $20.67
Valuation Fairly Valued
! 2 Warning Signs
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What is TIM Change In Receivables?

TIM TIMB +0.26% 90 Change In Receivables is $-175 Mil as of Jun. 2026. GuruFocus rates TIMB with a GF Score™ of 90/100 and a GF Value™ of $20.67 (Fairly Valued). The stock has 2 warning signs investors should review.

TIM's change in receivables for the quarter that ended in Jun. 2026 was $-15 Mil. It means TIM's Accounts Receivable increased by $15 Mil from Mar. 2026 to Jun. 2026 .

TIM's change in receivables for the fiscal year that ended in Dec. 2025 was $-179 Mil. It means TIM's Accounts Receivable increased by $179 Mil from Dec. 2024 to Dec. 2025 .

TIM's Accounts Receivable for the quarter that ended in Jun. 2026 was $968 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. TIM's Days Sales Outstanding for the three months ended in Jun. 2026 was 64.96.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. TIM's liquidation value for the three months ended in Jun. 2026 was $-4,628 Mil.


TIM  (NYSE:TIMB) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=967.757/1359.353*91
=64.96

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

TIM's liquidation value for the quarter that ended in Jun. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=884.029-6279.104+0.75 * 967.757+0.5 * 83.431
=-4,628

* 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.


TIM Change In Receivables Related Terms


TIM Change In Receivables Historical Data

* Premium members only.

The historical data trend for TIM'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.

TIM Change In Receivables Chart

TIM 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 14.33 54.15 -159.47 -206.80 -179.16

TIM Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 -87.80 10.82 -105.41 -65.72 -14.52
TIMB
90GF Score
TIM SA TIMB
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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TIM 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 Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was $-175 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 $-175 Mil mean?
TIM (TIMB) has a Change In Receivables of $-175 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for TIM and its competitors.
Is TIM's Change In Receivables too high?
TIM's current Change In Receivables is $-175 Mil. Overall, TIM has a GF Score™ of 90/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does TIM's Change In Receivables compare to VZ and TMUS?
TIM's Change In Receivables of $-175 Mil can be compared against companies in the Telecommunication Services 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 Telecommunication Services company?
A good Change In Receivables depends on the Telecommunication Services 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 TIM and its competitors. TIM's current Change In Receivables is $-175 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is TIM stock overvalued right now?
Based on GuruFocus' analysis, TIM (TIMB) is currently considered Fairly Valued. The stock's GF Value™ is $20.67, compared to a current price of $19.17 — trading 7.3% below its estimated fair value. The current Change In Receivables is $-175 Mil. TIM's overall GF Score™ is 90/100 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 TIM (TIMB), the current Change In Receivables is $-175 Mil as of Jun. 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 TIM (TIMB) Overvalued in 2026?

Based on GuruFocus' analysis, TIM stock appears to be undervalued. The current stock price of $19.17 is trading 7.3% below its estimated GF Value™ of $20.67. GuruFocus considers TIM to be Fairly Valued.

Key valuation signals for TIMB:

  • Change In Receivables: $-175 Mil
  • GF Value™: $20.67 vs. price of $19.17 (7.3% below fair value)
  • GF Score™: 90/100 with 2 warning signs

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


TIM Business Description

Address Avenida Joao Cabral de Melo Neto, 850, Torre Norte, 12th Floor, Room 1212, Barra da Tijuca, Rio de Janeiro, RJ, BRA, 22775-057
TIM, which is 67%-owned by Telecom Italia, is the third-largest wireless carrier in Brazil, with 62 million subscribers, equal to about 23% of the market. The firm owns 49% of I-Systems, an infrastructure partnership that is expanding its network footprint across Brazil. I-Systems can provide broadband service to about 8 million locations, including 6.5 million with fiber, equal to 10%-15% of the country. TIM leases capacity on the venture's network to serve retail broadband customers under the UltraFibra brand, but it has agreed to buy out its joint venture partner in 2026 and will take full ownership of these assets. TIM also resells fiber network access from other providers.
90GF Score

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

$19.17
Price
$20.67
GF Value