Elsa Bhd (XKLS:0458) Change In Receivables: RM-2.1 Mil (TTM As of Dec. 2025)

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XKLS:0458 Elsa Bhd XKLS:0458
16 GF Score
Price RM0.22
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What is Elsa Bhd Change In Receivables?

Elsa Bhd XKLS:0458 -2.27% 16 Change In Receivables is RM-2.1 Mil as of Dec. 2025. GuruFocus rates XKLS:0458 with a GF Score™ of 16/100.

Elsa Bhd's change in receivables for the quarter that ended in Dec. 2025 was RM-2.1 Mil. It means Elsa Bhd's Accounts Receivable increased by RM2.1 Mil from Dec. 2024 to Dec. 2025 .

Elsa Bhd's change in receivables for the fiscal year that ended in Dec. 2025 was RM-2.1 Mil. It means Elsa Bhd's Accounts Receivable increased by RM2.1 Mil from Dec. 2024 to Dec. 2025 .

Elsa Bhd's Accounts Receivable for the quarter that ended in Dec. 2025 was RM23.7 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. Elsa Bhd's Days Sales Outstanding for the six months ended in Dec. 2025 was 16.34.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Elsa Bhd's liquidation value for the six months ended in Dec. 2025 was RM16.5 Mil.


Elsa Bhd  (XKLS:0458) 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.

Elsa 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
=23.692/264.664*91
=16.34

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

Elsa 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)
=43.538-44.761+0.75 * 23.692+0.5 * 0
=16.5

* 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.


Elsa Bhd Change In Receivables Related Terms


Elsa Bhd Change In Receivables Historical Data

* Premium members only.

The historical data trend for Elsa 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.

Elsa Bhd Change In Receivables Chart

Elsa Bhd Annual Data
Trend Dec22 Dec23 Dec24 Dec25
Change In Receivables
-13.93 -2.31 -13.17 -2.05

Elsa Bhd Semi-Annual Data
Dec22 Dec23 Dec24 Dec25
Change In Receivables -13.93 -2.31 -13.17 -2.05
XKLS:0458
16GF Score
Elsa Bhd XKLS:0458
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Elsa 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.

For stock reported annually, GuruFocus uses latest annual data as the TTM data. Change In Receivables for the trailing twelve months (TTM) ended in Dec. 2025 was RM-2.1 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-2.1 Mil mean?
Elsa Bhd (XKLS:0458) has a Change In Receivables of RM-2.1 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Elsa Bhd and its competitors.
Is Elsa Bhd's Change In Receivables too high?
Elsa Bhd's current Change In Receivables is RM-2.1 Mil. Overall, Elsa Bhd has a GF Score™ of 16/100, reflecting its overall financial health beyond just this single metric.
How does Elsa Bhd's Change In Receivables compare to SLB and BKR?
Elsa Bhd's Change In Receivables of RM-2.1 Mil can be compared against companies in the Oil & Gas 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 Oil & Gas company?
A good Change In Receivables depends on the Oil & Gas 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 Elsa Bhd and its competitors. Elsa Bhd's current Change In Receivables is RM-2.1 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Elsa Bhd stock overvalued right now?
Elsa Bhd (XKLS:0458) has a current Change In Receivables of RM-2.1 Mil. The current Change In Receivables is RM-2.1 Mil. Elsa Bhd's overall GF Score™ is 16/100. 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 Elsa Bhd (XKLS:0458), the current Change In Receivables is RM-2.1 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.

Elsa Bhd Business Description

Industry EnergyOil & Gas
Address 200 Jalan Ampang, B-21-02, Menara G-Vestor, Kompleks Pavilion Ampang, Kuala Lumpur, MYS, 50450
Elsa Bhd is an investment holding company. Through its subsidiaries, the company is principally involved in the provision of O&G service and equipment solutions which include, amongst others, oilfield service solutions, talent solutions, digital solutions as well as robotics and engineering solutions. Its main business segments comprise: i) Oilfield service solutions, Talent solutions, Digital solutions, and Robotics and engineering solutions. The majority of revenue is derived from the Oilfield service solutions segment, which include supporting activities throughout the lifecycle of an oilfield, mainly in subsurface geoscience and petroleum engineering services, production optimisation services and well services subsegments. Geographically, key revenue is derived from Malaysia.
16GF Score

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

RM0.22
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