UAN (CVR Partners LP) Change In Receivables: $-31.2 Mil (TTM As of Jun. 2026)

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UAN CVR Partners LP UAN
59 GF Score
Price $126.40
GF Value $97.22
Valuation Significantly Overvalued
! 5 Warning Signs
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What is CVR Partners LP Change In Receivables?

CVR Partners LP UAN +0.89% 59 Change In Receivables is $-31.2 Mil as of Jun. 2026. GuruFocus rates UAN with a GF Score™ of 59/100 and a GF Value™ of $97.22 (Significantly Overvalued). The stock has 5 warning signs investors should review.

CVR Partners LP's change in receivables for the quarter that ended in Jun. 2026 was $-28.9 Mil. It means CVR Partners LP's Accounts Receivable increased by $28.9 Mil from Mar. 2026 to Jun. 2026 .

CVR Partners LP's change in receivables for the fiscal year that ended in Dec. 2025 was $6.3 Mil. It means CVR Partners LP's Accounts Receivable declined by $6.3 Mil from Dec. 2024 to Dec. 2025 .

CVR Partners LP's Accounts Receivable for the quarter that ended in Jun. 2026 was $81.7 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. CVR Partners LP's Days Sales Outstanding for the three months ended in Jun. 2026 was 36.88.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. CVR Partners LP's liquidation value for the three months ended in Jun. 2026 was $-464.5 Mil.

CVR Partners LP  (NYSE:UAN) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=81.723/202.194*91
=36.88

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

CVR Partners LP'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)
=137.456-710.247+0.75 * 81.723+0.5 * 94.02
=-464.5

* 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.

CVR Partners LP Change In Receivables Related Terms

CVR Partners LP Change In Receivables Historical Data

* Premium members only.

The historical data trend for CVR Partners LP'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.

CVR Partners LP Change In Receivables Chart

CVR Partners LP 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 -21.88 -21.14 27.50 -23.32 6.26

CVR Partners LP 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 -8.85 2.68 -11.14 6.11 -28.88
UAN
59GF Score
CVR Partners LP UAN
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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CVR Partners LP 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 $-31.2 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 $-31.2 Mil mean?
CVR Partners LP (UAN) has a Change In Receivables of $-31.2 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for CVR Partners LP and its competitors.
Is CVR Partners LP's Change In Receivables too high?
CVR Partners LP's current Change In Receivables is $-31.2 Mil. Overall, CVR Partners LP has a GF Score™ of 59/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does CVR Partners LP's Change In Receivables compare to FMC and IPI?
CVR Partners LP's Change In Receivables of $-31.2 Mil can be compared against companies in the Agriculture 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 Agriculture company?
A good Change In Receivables depends on the Agriculture 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 CVR Partners LP and its competitors. CVR Partners LP's current Change In Receivables is $-31.2 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CVR Partners LP stock overvalued right now?
Based on GuruFocus' analysis, CVR Partners LP (UAN) is currently considered Significantly Overvalued. The stock's GF Value™ is $97.22, compared to a current price of $126.40 — trading 30% above its estimated fair value. The current Change In Receivables is $-31.2 Mil. CVR Partners LP's overall GF Score™ is 59/100 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 CVR Partners LP (UAN), the current Change In Receivables is $-31.2 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 CVR Partners LP (UAN) Overvalued in 2026?

Based on GuruFocus' analysis, CVR Partners LP stock appears to be overvalued. The current stock price of $126.40 is trading 30% above its estimated GF Value™ of $97.22. GuruFocus considers CVR Partners LP to be Significantly Overvalued.

Key valuation signals for UAN:

  • Change In Receivables: $-31.2 Mil
  • GF Value™: $97.22 vs. price of $126.40 (30% above fair value)
  • GF Score™: 59/100 with 5 warning signs

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

CVR Partners LP Business Description

Address 2277 Plaza Drive, Suite 500, Sugar Land, TX, USA, 77479
CVR Partners LP is a manufacturer and supplier of nitrogen fertilizer products. Its principal products include Urea Ammonium Nitrate (UAN) and ammonia. The company market ammonia products to industrial and agricultural customers and UAN products to agricultural customers. The primary geographic markets for its fertilizer products are Kansas, Missouri, Nebraska, Iowa, Illinois, Colorado, and Texas. The company's product sales are heavily weighted toward UAN.
59GF Score

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

$126.40
Price
$97.22
GF Value