CPD (WAR:CPD) Change In Receivables: zł-0.07 Mil (TTM As of Mar. 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.

WAR:CPD CPD SA WAR:CPD
27 GF Score
Price zł1.26
! 8 Warning Signs
View Full Analysis

What is CPD Change In Receivables?

CPD WAR:CPD +5.88% 27 Change In Receivables is zł-0.07 Mil as of Mar. 2026. GuruFocus rates WAR:CPD with a GF Score™ of 27/100. The stock has 8 warning signs investors should review.

CPD's change in receivables for the quarter that ended in Mar. 2026 was zł0.00 Mil. It means CPD's Accounts Receivable stayed the same from Dec. 2025 to Mar. 2026 .

CPD's change in receivables for the fiscal year that ended in Dec. 2025 was zł0.00 Mil. It means CPD's Accounts Receivable stayed the same from Dec. 2024 to Dec. 2025 .

CPD's Accounts Receivable for the quarter that ended in Mar. 2026 was zł0.62 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. CPD's Days Sales Outstanding for the three months ended in Mar. 2026 was 825.28.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. CPD's liquidation value for the three months ended in Mar. 2026 was zł-2.04 Mil.


CPD  (WAR:CPD) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0.615/0.068*91
=825.28

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

CPD'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)
=0.387-2.887+0.75 * 0.615+0.5 * 0
=-2.04

* 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.


CPD Change In Receivables Related Terms


CPD Change In Receivables Historical Data

* Premium members only.

The historical data trend for CPD'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.

CPD Change In Receivables Chart

CPD 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 16.68 1.93 0.03 0.01 0.00

CPD 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 -0.03 -0.05 0.00 0.00
WAR:CPD
27GF Score
CPD SA WAR:CPD
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

CPD 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 zł-0.07 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 zł-0.07 Mil mean?
CPD (WAR:CPD) has a Change In Receivables of zł-0.07 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for CPD and its competitors.
Is CPD's Change In Receivables too high?
CPD's current Change In Receivables is zł-0.07 Mil. Overall, CPD has a GF Score™ of 27/100, reflecting its overall financial health beyond just this single metric.
How does CPD's Change In Receivables compare to competitors?
CPD's Change In Receivables of zł-0.07 Mil can be compared against companies in the Real Estate 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 Real Estate company?
A good Change In Receivables depends on the Real Estate 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 CPD and its competitors. CPD's current Change In Receivables is zł-0.07 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CPD stock overvalued right now?
CPD (WAR:CPD) has a current Change In Receivables of zł-0.07 Mil. The current Change In Receivables is zł-0.07 Mil. CPD's overall GF Score™ is 27/100 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 CPD (WAR:CPD), the current Change In Receivables is zł-0.07 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.

CPD Business Description

Address ul. Cybernetics 7b, Warszawa, POL, 02-677
CPD SA through its subsidiaries is involved in developing and selling office and residential properties in Poland and internationally. The company also acquires lands; and constructs office, commercial, and residential buildings, as well as leases office buildings and warehouses. In addition, it provides commercial real estate management services.
27GF Score

Get the complete analysis for WAR:CPD

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

zł1.26
Price