Air Liquide (WBO:AI) Change In Receivables: €0 Mil (TTM As of Dec. 2025)

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WBO:AI Air Liquide SA WBO:AI
84 GF Score
Price €176.44
GF Value €149.48
Valuation Modestly Overvalued
! 6 Warning Signs
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What is Air Liquide Change In Receivables?

Air Liquide WBO:AI -0.06% 84 Change In Receivables is €0 Mil as of Dec. 2025. GuruFocus rates WBO:AI with a GF Score™ of 84/100 and a GF Value™ of €149.48 (Modestly Overvalued). The stock has 6 warning signs investors should review.

Air Liquide's change in receivables for the quarter that ended in Dec. 2025 was €0 Mil. It means Air Liquide's Accounts Receivable stayed the same from Jun. 2025 to Dec. 2025 .

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

Air Liquide's Accounts Receivable for the quarter that ended in Dec. 2025 was €2,867 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 Liquide's Days Sales Outstanding for the six months ended in Dec. 2025 was 39.58.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Air Liquide's liquidation value for the six months ended in Dec. 2025 was €-18,120 Mil.

Air Liquide  (WBO:AI) 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 Liquide's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=2866.5/13218*91
=39.58

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

Air Liquide's liquidation value for the quarter that ended in Dec. 2025 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=3632-24966.2+0.75 * 2866.5+0.5 * 2128.3
=-18,120

* 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 Liquide Change In Receivables Related Terms

Air Liquide Change In Receivables Historical Data

* Premium members only.

The historical data trend for Air Liquide'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 Liquide Change In Receivables Chart

Air Liquide 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 0.00 0.00 0.00 -32.90 0.00

Air Liquide Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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
WBO:AI
84GF Score
Air Liquide SA WBO:AI
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Air Liquide 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 Dec. 2025 adds up the semi-annually data reported by the company within the most recent 12 months, which was €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 €0 Mil mean?
Air Liquide (WBO:AI) has a Change In Receivables of €0 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Air Liquide and its competitors.
Is Air Liquide's Change In Receivables too high?
Air Liquide's current Change In Receivables is €0 Mil. Overall, Air Liquide has a GF Score™ of 84/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Air Liquide's Change In Receivables compare to LIN and SHW?
Air Liquide's Change In Receivables of €0 Mil can be compared against companies in the Chemicals 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 Chemicals company?
A good Change In Receivables depends on the Chemicals 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 Liquide and its competitors. Air Liquide's current Change In Receivables is €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 Liquide stock overvalued right now?
Based on GuruFocus' analysis, Air Liquide (WBO:AI) is currently considered Modestly Overvalued. The stock's GF Value™ is €149.48, compared to a current price of €176.44 — trading 18% above its estimated fair value. The current Change In Receivables is €0 Mil. Air Liquide's overall GF Score™ is 84/100 with 6 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 Liquide (WBO:AI), the current Change In Receivables is €0 Mil as of Dec. 2025. 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 Liquide (WBO:AI) Overvalued in 2026?

Based on GuruFocus' analysis, Air Liquide stock appears to be overvalued. The current stock price of €176.44 is trading 18% above its estimated GF Value™ of €149.48. GuruFocus considers Air Liquide to be Modestly Overvalued.

Key valuation signals for WBO:AI:

  • Change In Receivables: €0 Mil
  • GF Value™: €149.48 vs. price of €176.44 (18% above fair value)
  • GF Score™: 84/100 with 6 warning signs

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

Air Liquide Business Description

Address 1, Paris, FRA, 75007
Founded in 1902, Air Liquide is one of the leading industrial gas companies in the world, serving over 3.8 million customers in 78 countries. The company generated approximately EUR 27.9 billion of revenue in 2025, serving a wide range of industries, including chemicals, energy, healthcare, food and beverage, and electronics. Air Liquide employs approximately 65,000 people.
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.

€176.44
Price
€149.48
GF Value