Enterprise Group (XGHA:EGL) Change In Receivables: GHS0 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.

XGHA:EGL Enterprise Group Ltd XGHA:EGL
75 GF Score
Price GHS7.00
GF Value GHS5.11
Valuation Significantly Overvalued
! 3 Warning Signs
View Full Analysis

What is Enterprise Group Change In Receivables?

Enterprise Group XGHA:EGL 75 Change In Receivables is GHS0 Mil as of Dec. 2025. GuruFocus rates XGHA:EGL with a GF Score™ of 75/100 and a GF Value™ of GHS5.11 (Significantly Overvalued). The stock has 3 warning signs investors should review.

Enterprise Group's change in receivables for the quarter that ended in Dec. 2025 was GHS0 Mil. It means Enterprise Group's Accounts Receivable stayed the same from Dec. 2024 to Dec. 2025 .

Enterprise Group's change in receivables for the fiscal year that ended in Dec. 2025 was GHS-44 Mil. It means Enterprise Group's Accounts Receivable increased by GHS44 Mil from Dec. 2024 to Dec. 2025 .

Enterprise Group's Accounts Receivable for the quarter that ended in Dec. 2025 was GHS124 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. Enterprise Group's Days Sales Outstanding for the three months ended in Dec. 2025 was 5.71.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Enterprise Group's liquidation value for the three months ended in Dec. 2025 was GHS-2,465 Mil.

Enterprise Group  (XGHA:EGL) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=123.931/1980.111*91
=5.71

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

Enterprise Group'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)
=432.981-2990.963+0.75 * 123.931+0.5 * 0
=-2,465

* 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.

Enterprise Group Change In Receivables Related Terms

Enterprise Group Change In Receivables Historical Data

* Premium members only.

The historical data trend for Enterprise Group'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.

Enterprise Group Change In Receivables Chart

Enterprise Group 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 -33.92 -8.50 -34.98 -14.22 -44.35

Enterprise Group Quarterly Data
Dec09 Dec10 Dec11 Dec12 Dec13 Dec14 Dec15 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 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
XGHA:EGL
75GF Score
Enterprise Group Ltd XGHA:EGL
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Enterprise Group 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 quarterly data reported by the company within the most recent 12 months, which was GHS0 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 GHS0 Mil mean?
Enterprise Group (XGHA:EGL) has a Change In Receivables of GHS0 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Enterprise Group and its competitors.
Is Enterprise Group's Change In Receivables too high?
Enterprise Group's current Change In Receivables is GHS0 Mil. Overall, Enterprise Group has a GF Score™ of 75/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Enterprise Group's Change In Receivables compare to MET and AFL?
Enterprise Group's Change In Receivables of GHS0 Mil can be compared against companies in the Insurance 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 Insurance company?
A good Change In Receivables depends on the Insurance 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 Enterprise Group and its competitors. Enterprise Group's current Change In Receivables is GHS0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Enterprise Group stock overvalued right now?
Based on GuruFocus' analysis, Enterprise Group (XGHA:EGL) is currently considered Significantly Overvalued. The stock's GF Value™ is GHS5.11, compared to a current price of GHS7.00 — trading 37% above its estimated fair value. The current Change In Receivables is GHS0 Mil. Enterprise Group's overall GF Score™ is 75/100 with 3 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 Enterprise Group (XGHA:EGL), the current Change In Receivables is GHS0 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 Enterprise Group (XGHA:EGL) Overvalued in 2026?

Based on GuruFocus' analysis, Enterprise Group stock appears to be overvalued. The current stock price of GHS7.00 is trading 37% above its estimated GF Value™ of GHS5.11. GuruFocus considers Enterprise Group to be Significantly Overvalued.

Key valuation signals for XGHA:EGL:

  • Change In Receivables: GHS0 Mil
  • GF Value™: GHS5.11 vs. price of GHS7.00 (37% above fair value)
  • GF Score™: 75/100 with 3 warning signs

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

Enterprise Group Business Description

Address Mayor Road, Ridge West, Accra, Advantage Place, Accra, GHA, PMB 150
Enterprise Group Ltd is engaged in the business of investments, life, non-life, and health insurance underwriting, pension fund management, provision of funeral services, and real estate development and management. It also underwrites insurance risks associated with death, disability, health, property, and liability. The company is organized into seven operating segments. These segments are Non-life insurance business; Life assurance business; Health insurance business; Pension administration; Real estate; Funeral services; and Investments. The company derives its revenues from the non-life insurance business. The company operates in Ghana, The Gambia, and Nigeria. The majority of revenue is from Ghana.
75GF Score

Get the complete analysis for XGHA:EGL

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

GHS7.00
Price
GHS5.11
GF Value