Jishan Bhd (XKLS:03040) Change In Receivables: RM-6.2 Mil (TTM As of Dec. 2025)

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XKLS:03040 Jishan Bhd XKLS:03040
30 GF Score
Price RM0.69
GF Value RM0.67
! 8 Warning Signs
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What is Jishan Bhd Change In Receivables?

Jishan Bhd XKLS:03040 30 Change In Receivables is RM-6.2 Mil as of Dec. 2025. GuruFocus rates XKLS:03040 with a GF Score™ of 30/100 and a GF Value™ of RM0.67. The stock has 8 warning signs investors should review.

Jishan Bhd's change in receivables for the quarter that ended in Dec. 2025 was RM-4.4 Mil. It means Jishan Bhd's Accounts Receivable increased by RM4.4 Mil from Jun. 2025 to Dec. 2025 .

Jishan Bhd's change in receivables for the fiscal year that ended in Dec. 2025 was RM-6.2 Mil. It means Jishan Bhd's Accounts Receivable increased by RM6.2 Mil from Dec. 2024 to Dec. 2025 .

Jishan Bhd's Accounts Receivable for the quarter that ended in Dec. 2025 was RM29.4 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. Jishan Bhd's Days Sales Outstanding for the six months ended in Dec. 2025 was 75.58.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Jishan Bhd's liquidation value for the six months ended in Dec. 2025 was RM-73.8 Mil.

Jishan Bhd  (XKLS:03040) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=29.351/70.873*91
=75.58

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

Jishan Bhd'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)
=4.765-110.013+0.75 * 29.351+0.5 * 18.87
=-73.8

* 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.

Jishan Bhd Change In Receivables Related Terms

Jishan Bhd Change In Receivables Historical Data

* Premium members only.

The historical data trend for Jishan Bhd'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.

Jishan Bhd Change In Receivables Chart

Jishan Bhd Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial 0.99 -2.76 0.88 -5.91 -6.15

Jishan Bhd Semi-Annual Data
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 2.72 -7.15 1.24 -1.76 -4.40
XKLS:03040
30GF Score
Jishan Bhd XKLS:03040
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Jishan Bhd 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 RM-6.2 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 RM-6.2 Mil mean?
Jishan Bhd (XKLS:03040) has a Change In Receivables of RM-6.2 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Jishan Bhd and its competitors.
Is Jishan Bhd's Change In Receivables too high?
Jishan Bhd's current Change In Receivables is RM-6.2 Mil. Overall, Jishan Bhd has a GF Score™ of 30/100, reflecting its overall financial health beyond just this single metric.
How does Jishan Bhd's Change In Receivables compare to IP and SW?
Jishan Bhd's Change In Receivables of RM-6.2 Mil can be compared against companies in the Packaging & Containers 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 Packaging & Containers company?
A good Change In Receivables depends on the Packaging & Containers 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 Jishan Bhd and its competitors. Jishan Bhd's current Change In Receivables is RM-6.2 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Jishan Bhd stock overvalued right now?
Jishan Bhd (XKLS:03040) has a current Change In Receivables of RM-6.2 Mil. The stock's GF Value™ is RM0.67, compared to a current price of RM0.69 — trading 3% above its estimated fair value. The current Change In Receivables is RM-6.2 Mil. Jishan Bhd's overall GF Score™ is 30/100 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 Jishan Bhd (XKLS:03040), the current Change In Receivables is RM-6.2 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 Jishan Bhd (XKLS:03040) Overvalued in 2026?

Based on GuruFocus' analysis, Jishan Bhd stock appears to be overvalued. The current stock price of RM0.69 is trading 3% above its estimated GF Value™ of RM0.67.

Key valuation signals for XKLS:03040:

  • Change In Receivables: RM-6.2 Mil
  • GF Value™: RM0.67 vs. price of RM0.69 (3% above fair value)
  • GF Score™: 30/100 with 8 warning signs

No single metric tells the full story. See the XKLS:03040 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Jishan Bhd Business Description

Address Jalan Bukit Panchor, Lot 20575, Nibong Tebal, PNG, MYS, 14300
Jishan Bhd is a packaging solution provider engaged in the manufacturing and trading of corrugated cartons and all kinds of paper and plastic packaging products. Its products include Paper Forming, Paper Packaging, Plastic Packaging, Ranpak - Protective Packaging, and Food Packaging. Geographically, the company derives a majority of its revenue from its customers in Malaysia and the rest from other regions.
30GF Score

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

RM0.69
Price
RM0.67
GF Value