WAB (Westinghouse Air Brake Technologies) Change In Receivables: $-22 Mil (TTM As of Jun. 2026)

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.

WAB Westinghouse Air Brake Technologies Corp WAB
88 GF Score
Price $291.76
GF Value $223.62
Valuation Significantly Overvalued
! 8 Warning Signs
View Full Analysis

What is Westinghouse Air Brake Technologies Change In Receivables?

Westinghouse Air Brake Technologies WAB -4.59% 88 Change In Receivables is $-22 Mil as of Jun. 2026. GuruFocus rates WAB with a GF Score™ of 88/100 and a GF Value™ of $223.62 (Significantly Overvalued). The stock has 8 warning signs investors should review.

Westinghouse Air Brake Technologies's change in receivables for the quarter that ended in Jun. 2026 was $76 Mil. It means Westinghouse Air Brake Technologies's Accounts Receivable declined by $76 Mil from Mar. 2026 to Jun. 2026 .

Westinghouse Air Brake Technologies's change in receivables for the fiscal year that ended in Dec. 2025 was $-36 Mil. It means Westinghouse Air Brake Technologies's Accounts Receivable increased by $36 Mil from Dec. 2024 to Dec. 2025 .

Westinghouse Air Brake Technologies's Accounts Receivable for the quarter that ended in Jun. 2026 was $2,169 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. Westinghouse Air Brake Technologies's Days Sales Outstanding for the three months ended in Jun. 2026 was 62.26.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Westinghouse Air Brake Technologies's liquidation value for the three months ended in Jun. 2026 was $-8,159 Mil.


Westinghouse Air Brake Technologies  (NYSE:WAB) 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.

Westinghouse Air Brake Technologies's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=2169/3179*91
=62.26

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

Westinghouse Air Brake Technologies'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)
=670-11884+0.75 * 2169+0.5 * 2857
=-8,159

* 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.


Westinghouse Air Brake Technologies Change In Receivables Related Terms


Westinghouse Air Brake Technologies Change In Receivables Historical Data

* Premium members only.

The historical data trend for Westinghouse Air Brake Technologies'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.

Westinghouse Air Brake Technologies Change In Receivables Chart

Westinghouse Air Brake Technologies 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 -76.00 -52.00 -195.00 -34.00 -36.00

Westinghouse Air Brake Technologies 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 -17.00 -125.00 332.00 -305.00 76.00
WAB
88GF Score
Westinghouse Air Brake Technologies Corp WAB
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Westinghouse Air Brake Technologies 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 $-22 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 $-22 Mil mean?
Westinghouse Air Brake Technologies (WAB) has a Change In Receivables of $-22 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Westinghouse Air Brake Technologies and its competitors.
Is Westinghouse Air Brake Technologies' Change In Receivables too high?
Westinghouse Air Brake Technologies' current Change In Receivables is $-22 Mil. Overall, Westinghouse Air Brake Technologies has a GF Score™ of 88/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Westinghouse Air Brake Technologies' Change In Receivables compare to NSC and CSX?
Westinghouse Air Brake Technologies' Change In Receivables of $-22 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 Westinghouse Air Brake Technologies and its competitors. Westinghouse Air Brake Technologies's current Change In Receivables is $-22 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Westinghouse Air Brake Technologies stock overvalued right now?
Based on GuruFocus' analysis, Westinghouse Air Brake Technologies (WAB) is currently considered Significantly Overvalued. The stock's GF Value™ is $223.62, compared to a current price of $291.76 — trading 30.5% above its estimated fair value. The current Change In Receivables is $-22 Mil. Westinghouse Air Brake Technologies' overall GF Score™ is 88/100 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 Westinghouse Air Brake Technologies (WAB), the current Change In Receivables is $-22 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 Westinghouse Air Brake Technologies (WAB) Overvalued in 2026?

Based on GuruFocus' analysis, Westinghouse Air Brake Technologies stock appears to be overvalued. The current stock price of $291.76 is trading 30.5% above its estimated GF Value™ of $223.62. GuruFocus considers Westinghouse Air Brake Technologies to be Significantly Overvalued.

Key valuation signals for WAB:

  • Change In Receivables: $-22 Mil
  • GF Value™: $223.62 vs. price of $291.76 (30.5% above fair value)
  • GF Score™: 88/100 with 8 warning signs

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


Westinghouse Air Brake Technologies Business Description

Address 30 Isabella Street, Pittsburgh, PA, USA, 15212
Westinghouse Air Brake Technologies Corp provides value-added, technology-based products and services for the freight rail and passenger transit industries and the mining, marine, and industrial markets. It provides its products and services through two main business segments: Freight and Transit. The company generates maximum revenue from the Freight segment, which manufactures new and modernized locomotives, provides aftermarket parts and services to existing locomotives, provides components to new and existing freight cars; builds new commuter locomotives; supplies rail control and infrastructure products, including electronics, positive train control equipment, signal design, and engineering services. Geographically, it generates a majority of its revenue from the United States.
88GF Score

Get the complete analysis for WAB

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

$291.76
Price
$223.62
GF Value