Air Canada (TSX:AC) Change In Receivables: C$0 Mil (TTM As of Mar. 2026)

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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.

TSX:AC Air Canada TSX:AC
84 GF Score
Price C$23.27
GF Value C$24.39
Valuation Fairly Valued
! 5 Warning Signs
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What is Air Canada Change In Receivables?

Air Canada TSX:AC +2.74% 84 Change In Receivables is C$0 Mil as of Mar. 2026. GuruFocus rates TSX:AC with a GF Score™ of 84/100 and a GF Value™ of C$24.39 (Fairly Valued). The stock has 5 warning signs investors should review.

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

Air Canada's change in receivables for the fiscal year that ended in Dec. 2025 was C$0 Mil. It means Air Canada's Accounts Receivable stayed the same from Dec. 2024 to Dec. 2025 .

Air Canada's Accounts Receivable for the quarter that ended in Mar. 2026 was C$1,481 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. Air Canada's Days Sales Outstanding for the three months ended in Mar. 2026 was 23.36.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Air Canada's liquidation value for the three months ended in Mar. 2026 was C$-22,335 Mil.


Air Canada  (TSX:AC) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1481/5785*91
=23.36

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

Air Canada'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)
=6689-30368+0.75 * 1481+0.5 * 467
=-22,335

* 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.


Air Canada Change In Receivables Related Terms


Air Canada Change In Receivables Historical Data

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The historical data trend for Air Canada'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.

Air Canada Change In Receivables Chart

Air Canada Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
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Air Canada 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
TSX:AC
84GF Score
Air Canada TSX:AC
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Air Canada 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 C$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 C$0 Mil mean?
Air Canada (TSX:AC) has a Change In Receivables of C$0 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Air Canada and its competitors.
Is Air Canada's Change In Receivables too high?
Air Canada's current Change In Receivables is C$0 Mil. Overall, Air Canada has a GF Score™ of 84/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Air Canada's Change In Receivables compare to DAL and UAL?
Air Canada's Change In Receivables of C$0 Mil can be compared against companies in the Transportation 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 Transportation company?
A good Change In Receivables depends on the Transportation 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 Air Canada and its competitors. Air Canada's current Change In Receivables is C$0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Air Canada stock overvalued right now?
Based on GuruFocus' analysis, Air Canada (TSX:AC) is currently considered Fairly Valued. The stock's GF Value™ is C$24.39, compared to a current price of C$23.27 — trading 4.6% below its estimated fair value. The current Change In Receivables is C$0 Mil. Air Canada's overall GF Score™ is 84/100 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 Air Canada (TSX:AC), the current Change In Receivables is C$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 Air Canada (TSX:AC) Overvalued in 2026?

Based on GuruFocus' analysis, Air Canada stock appears to be undervalued. The current stock price of C$23.27 is trading 4.6% below its estimated GF Value™ of C$24.39. GuruFocus considers Air Canada to be Fairly Valued.

Key valuation signals for TSX:AC:

  • Change In Receivables: C$0 Mil
  • GF Value™: C$24.39 vs. price of C$23.27 (4.6% below fair value)
  • GF Score™: 84/100 with 5 warning signs

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


Air Canada Business Description

Address 7373 Cote Vertu Boulevard West, Air Canada Centre, Saint-Laurent, Montreal, QC, CAN, H4S 1Z3
Air Canada is Canada's largest airline, serving nearly 50 million passengers each year, together with its low-cost subbrand, Rouge, and contracts for regional connection flights into its network. Air Canada is a sixth-freedom airline, which flies many passengers on long-haul trips to and from the US with a layover in Canada.
84GF Score

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

C$23.27
Price
C$24.39
GF Value