TUPRF (Tupras-Turkiye Petrol Rafineleri AS) Change In Receivables: $-437 Mil (TTM As of Mar. 2026)

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TUPRF Tupras-Turkiye Petrol Rafineleri AS TUPRF
75 GF Score
Price $3.46
GF Value $1.75
! 8 Warning Signs
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What is Tupras-Turkiye Petrol Rafineleri AS Change In Receivables?

Tupras-Turkiye Petrol Rafineleri AS TUPRF 75 Change In Receivables is $-437 Mil as of Mar. 2026. GuruFocus rates TUPRF with a GF Score™ of 75/100 and a GF Value™ of $1.75. The stock has 8 warning signs investors should review.

Tupras-Turkiye Petrol Rafineleri AS's change in receivables for the quarter that ended in Mar. 2026 was $-427 Mil. It means Tupras-Turkiye Petrol Rafineleri AS's Accounts Receivable increased by $427 Mil from Dec. 2025 to Mar. 2026 .

Tupras-Turkiye Petrol Rafineleri AS's change in receivables for the fiscal year that ended in Dec. 2025 was $-99 Mil. It means Tupras-Turkiye Petrol Rafineleri AS's Accounts Receivable increased by $99 Mil from Dec. 2024 to Dec. 2025 .

Tupras-Turkiye Petrol Rafineleri AS's Accounts Receivable for the quarter that ended in Mar. 2026 was $1,740 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. Tupras-Turkiye Petrol Rafineleri AS's Days Sales Outstanding for the three months ended in Mar. 2026 was 27.14.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Tupras-Turkiye Petrol Rafineleri AS's liquidation value for the three months ended in Mar. 2026 was $-4,047 Mil.


Tupras-Turkiye Petrol Rafineleri AS  (OTCPK:TUPRF) 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.

Tupras-Turkiye Petrol Rafineleri AS's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1740.02/5850.361*91
=27.14

2. In Ben Graham's calculation of liquidation value, Tupras-Turkiye Petrol Rafineleri AS's accounts receivable are only considered to be worth 75% of book value:

Tupras-Turkiye Petrol Rafineleri AS'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)
=1740.822-7807.922+0.75 * 1740.02+0.5 * 1430.064
=-4,047

* 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.


Tupras-Turkiye Petrol Rafineleri AS Change In Receivables Related Terms


Tupras-Turkiye Petrol Rafineleri AS Change In Receivables Historical Data

* Premium members only.

The historical data trend for Tupras-Turkiye Petrol Rafineleri AS'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.

Tupras-Turkiye Petrol Rafineleri AS Change In Receivables Chart

Tupras-Turkiye Petrol Rafineleri AS 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 -1,114.14 21.63 -263.04 800.62 -98.82

Tupras-Turkiye Petrol Rafineleri AS 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 -127.25 -416.03 290.39 114.97 -426.65
TUPRF
75GF Score
Tupras-Turkiye Petrol Rafineleri AS TUPRF
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Tupras-Turkiye Petrol Rafineleri AS 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 $-437 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 $-437 Mil mean?
Tupras-Turkiye Petrol Rafineleri AS (TUPRF) has a Change In Receivables of $-437 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Tupras-Turkiye Petrol Rafineleri AS and its competitors.
Is Tupras-Turkiye Petrol Rafineleri AS's Change In Receivables too high?
Tupras-Turkiye Petrol Rafineleri AS's current Change In Receivables is $-437 Mil. Overall, Tupras-Turkiye Petrol Rafineleri AS has a GF Score™ of 75/100, reflecting its overall financial health beyond just this single metric.
How does Tupras-Turkiye Petrol Rafineleri AS's Change In Receivables compare to MPC and VLO?
Tupras-Turkiye Petrol Rafineleri AS's Change In Receivables of $-437 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 Tupras-Turkiye Petrol Rafineleri AS and its competitors. Tupras-Turkiye Petrol Rafineleri AS's current Change In Receivables is $-437 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tupras-Turkiye Petrol Rafineleri AS stock overvalued right now?
Tupras-Turkiye Petrol Rafineleri AS (TUPRF) has a current Change In Receivables of $-437 Mil. The stock's GF Value™ is $1.75, compared to a current price of $3.46 — trading 98% above its estimated fair value. The current Change In Receivables is $-437 Mil. Tupras-Turkiye Petrol Rafineleri AS's overall GF Score™ is 75/100 with 8 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 Tupras-Turkiye Petrol Rafineleri AS (TUPRF), the current Change In Receivables is $-437 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 Tupras-Turkiye Petrol Rafineleri AS (TUPRF) Overvalued in 2026?

Based on GuruFocus' analysis, Tupras-Turkiye Petrol Rafineleri AS stock appears to be overvalued. The current stock price of $3.46 is trading 98% above its estimated GF Value™ of $1.75.

Key valuation signals for TUPRF:

  • Change In Receivables: $-437 Mil
  • GF Value™: $1.75 vs. price of $3.46 (98% above fair value)
  • GF Score™: 75/100 with 8 warning signs

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


Tupras-Turkiye Petrol Rafineleri AS Business Description

Industry EnergyOil & Gas
Other Exchanges TUPRS:Turkey
Address Guney Mahallesi, Petrol Caddesi No:25, Korfez, Kocaeli, TUR, 41790
Tupras-Turkiye Petrol Rafineleri AS provides and refines crude oil through Turkish and international refineries. It also operates petrochemical factories and facilities. The company's complete line of products includes liquefied petroleum gas(LPG), fuel oil, waxes and extracts, bitumen, and other products. In addition to refining and producing products, the firm engages in the purchase, sell, import, export, store, marketing, and distribution of a variety of petroleum products. Distribution is completed through a network of foreign and domestic wholesalers and retailers. The majority of sales from refineries are domestic.
75GF Score

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

$3.46
Price
$1.75
GF Value