WTLLF (Water Intelligence) Change In Receivables: $0.20 Mil (TTM As of Dec. 2025)

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.

WTLLF Water Intelligence PLC WTLLF
82 GF Score
Price $4.31
GF Value $6.27
Valuation Significantly Undervalued
! 10 Warning Signs
View Full Analysis

What is Water Intelligence Change In Receivables?

Water Intelligence WTLLF 82 Change In Receivables is $0.20 Mil as of Dec. 2025. GuruFocus rates WTLLF with a GF Score™ of 82/100 and a GF Value™ of $6.27 (Significantly Undervalued). The stock has 10 warning signs investors should review.

Water Intelligence's change in receivables for the quarter that ended in Dec. 2025 was $2.47 Mil. It means Water Intelligence's Accounts Receivable declined by $2.47 Mil from Jun. 2025 to Dec. 2025 .

Water Intelligence's change in receivables for the fiscal year that ended in Dec. 2025 was $0.20 Mil. It means Water Intelligence's Accounts Receivable declined by $0.20 Mil from Dec. 2024 to Dec. 2025 .

Water Intelligence's Accounts Receivable for the quarter that ended in Dec. 2025 was $6.17 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. Water Intelligence's Days Sales Outstanding for the six months ended in Dec. 2025 was 24.79.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Water Intelligence's liquidation value for the six months ended in Dec. 2025 was $-39.36 Mil.

Water Intelligence  (OTCPK:WTLLF) 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.

Water Intelligence's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=6.168/45.403*91
=24.79

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

Water Intelligence'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)
=6.042-50.881+0.75 * 6.168+0.5 * 1.698
=-39.36

* 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.

Water Intelligence Change In Receivables Related Terms

Water Intelligence Change In Receivables Historical Data

* Premium members only.

The historical data trend for Water Intelligence'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.

Water Intelligence Change In Receivables Chart

Water Intelligence 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 -1.92 -2.82 0.41 1.64 0.20

Water Intelligence 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 1.59 -0.76 2.40 -2.28 2.47
WTLLF
82GF Score
Water Intelligence PLC WTLLF
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Water Intelligence 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 $0.20 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 $0.20 Mil mean?
Water Intelligence (WTLLF) has a Change In Receivables of $0.20 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Water Intelligence and its competitors.
Is Water Intelligence's Change In Receivables too high?
Water Intelligence's current Change In Receivables is $0.20 Mil. Overall, Water Intelligence has a GF Score™ of 82/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Water Intelligence's Change In Receivables compare to CTAS and CPRT?
Water Intelligence's Change In Receivables of $0.20 Mil can be compared against companies in the Business Services 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 Business Services company?
A good Change In Receivables depends on the Business Services 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 Water Intelligence and its competitors. Water Intelligence's current Change In Receivables is $0.20 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Water Intelligence stock overvalued right now?
Based on GuruFocus' analysis, Water Intelligence (WTLLF) is currently considered Significantly Undervalued. The stock's GF Value™ is $6.27, compared to a current price of $4.31 — trading 31.3% below its estimated fair value. The current Change In Receivables is $0.20 Mil. Water Intelligence's overall GF Score™ is 82/100 with 10 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 Water Intelligence (WTLLF), the current Change In Receivables is $0.20 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 Water Intelligence (WTLLF) Overvalued in 2026?

Based on GuruFocus' analysis, Water Intelligence stock appears to be undervalued. The current stock price of $4.31 is trading 31.3% below its estimated GF Value™ of $6.27. GuruFocus considers Water Intelligence to be Significantly Undervalued.

Key valuation signals for WTLLF:

  • Change In Receivables: $0.20 Mil
  • GF Value™: $6.27 vs. price of $4.31 (31.3% below fair value)
  • GF Score™: 82/100 with 10 warning signs

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

Water Intelligence Business Description

Other Exchanges WATR:UKPHRE:Germany
Address 27-28 Eastcastle Street, London, GBR, W1W 8DH
Water Intelligence PLC provides leak detection and remediation services based in the United Kingdom. The company along with its subsidiaries offers a range of solutions and products for residential, commercial, and municipal customers. It generates revenue from Franchise royalty income, as well as franchise-related activities including product and equipment sales, business-to-business sales, and franchise sales. Additionally, it generates revenue from United States corporate-operated locations and International corporate-operated locations.
82GF Score

Get the complete analysis for WTLLF

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

$4.31
Price
$6.27
GF Value