TRFNF (Trufin) Change In Receivables: $10.70 Mil (TTM As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

TRFNF Trufin PLC TRFNF
71 GF Score
Price $1.47
GF Value $1.15
! 1 Warning Sign
View Full Analysis

What is Trufin Change In Receivables?

Trufin TRFNF -37.45% 71 Change In Receivables is $10.70 Mil as of Dec. 2025. GuruFocus rates TRFNF with a GF Score™ of 71/100 and a GF Value™ of $1.15. The stock has 1 warning sign investors should review.

Trufin's change in receivables for the quarter that ended in Dec. 2025 was $0.22 Mil. It means Trufin's Accounts Receivable declined by $0.22 Mil from Jun. 2025 to Dec. 2025 .

Trufin's change in receivables for the fiscal year that ended in Dec. 2025 was $10.55 Mil. It means Trufin's Accounts Receivable declined by $10.55 Mil from Dec. 2024 to Dec. 2025 .

Trufin's Accounts Receivable for the quarter that ended in Dec. 2025 was $6.31 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. Trufin's Days Sales Outstanding for the six months ended in Dec. 2025 was 28.70.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Trufin's liquidation value for the six months ended in Dec. 2025 was $2.31 Mil.

Trufin  (OTCPK:TRFNF) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=6.309/40.118*91
=28.70

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

Trufin'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)
=16.539-18.965+0.75 * 6.309+0.5 * 0
=2.31

* 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.

Trufin Change In Receivables Related Terms

Trufin Change In Receivables Historical Data

* Premium members only.

The historical data trend for Trufin'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.

Trufin Change In Receivables Chart

Trufin 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 -2.92 -2.70 -7.45 -14.60 10.55

Trufin Semi-Annual Data
Dec16 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 -2.88 -3.28 -11.34 10.48 0.22
TRFNF
71GF Score
Trufin PLC TRFNF
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Trufin 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 $10.70 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 $10.70 Mil mean?
Trufin (TRFNF) has a Change In Receivables of $10.70 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Trufin and its competitors.
Is Trufin's Change In Receivables too high?
Trufin's current Change In Receivables is $10.70 Mil. Overall, Trufin has a GF Score™ of 71/100, reflecting its overall financial health beyond just this single metric.
How does Trufin's Change In Receivables compare to NTES and EA?
Trufin's Change In Receivables of $10.70 Mil can be compared against companies in the Interactive Media 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 Interactive Media company?
A good Change In Receivables depends on the Interactive Media 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 Trufin and its competitors. Trufin's current Change In Receivables is $10.70 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Trufin stock overvalued right now?
Trufin (TRFNF) has a current Change In Receivables of $10.70 Mil. The stock's GF Value™ is $1.15, compared to a current price of $1.47 — trading 27.8% above its estimated fair value. The current Change In Receivables is $10.70 Mil. Trufin's overall GF Score™ is 71/100 with 1 warning sign 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 Trufin (TRFNF), the current Change In Receivables is $10.70 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 Trufin (TRFNF) Overvalued in 2026?

Based on GuruFocus' analysis, Trufin stock appears to be overvalued. The current stock price of $1.47 is trading 27.8% above its estimated GF Value™ of $1.15.

Key valuation signals for TRFNF:

  • Change In Receivables: $10.70 Mil
  • GF Value™: $1.15 vs. price of $1.47 (27.8% above fair value)
  • GF Score™: 71/100 with 1 warning sign

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

Trufin Business Description

Other Exchanges TRU:UK29U:Germany
Address 120 Regent Street, London, GBR, W1B 5FE
Trufin PLC provides software and niche lending solutions, along with early payment services and game publishing. The group operates through four reportable segments: Satago, Oxygen, Playstack, and Other. The Satago segment provides distribution finance and invoice discounting services, while the Oxygen segment offers early payment programme services. The Playstack segment is involved in the publishing of video games. The Other segment includes investment-related activities. It generates the majority of its revenue from the Playstack segment.
71GF Score

Get the complete analysis for TRFNF

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

$1.47
Price
$1.15
GF Value