Naim Holdings Bhd (XKLS:5073) Change In Receivables: RM23.2 Mil (TTM As of Mar. 2026)

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XKLS:5073 Naim Holdings Bhd XKLS:5073
29 GF Score
Price RM0.80
GF Value RM0.41
Valuation Significantly Overvalued
! 4 Warning Signs
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What is Naim Holdings Bhd Change In Receivables?

Naim Holdings Bhd XKLS:5073 29 Change In Receivables is RM23.2 Mil as of Mar. 2026. GuruFocus rates XKLS:5073 with a GF Score™ of 29/100 and a GF Value™ of RM0.41 (Significantly Overvalued). The stock has 4 warning signs investors should review.

Naim Holdings Bhd's change in receivables for the quarter that ended in Mar. 2026 was RM-1.4 Mil. It means Naim Holdings Bhd's Accounts Receivable increased by RM1.4 Mil from Dec. 2025 to Mar. 2026 .

Naim Holdings Bhd's change in receivables for the fiscal year that ended in Dec. 2025 was RM16.9 Mil. It means Naim Holdings Bhd's Accounts Receivable declined by RM16.9 Mil from Dec. 2024 to Dec. 2025 .

Naim Holdings Bhd's Accounts Receivable for the quarter that ended in Mar. 2026 was RM50.6 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. Naim Holdings Bhd's Days Sales Outstanding for the three months ended in Mar. 2026 was 105.70.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Naim Holdings Bhd's liquidation value for the three months ended in Mar. 2026 was RM399.9 Mil.


Naim Holdings Bhd  (XKLS:5073) 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.

Naim Holdings Bhd's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=50.626/43.704*91
=105.70

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

Naim Holdings Bhd's liquidation value for the quarter that ended in Mar. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=383.088-293.655+0.75 * 50.626+0.5 * 545.068
=399.9

* 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.


Naim Holdings Bhd Change In Receivables Related Terms


Naim Holdings Bhd Change In Receivables Historical Data

* Premium members only.

The historical data trend for Naim Holdings 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.

Naim Holdings Bhd Change In Receivables Chart

Naim Holdings Bhd 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 29.36 51.23 32.30 20.36 16.89

Naim Holdings Bhd Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 -7.71 11.18 1.82 11.61 -1.40
XKLS:5073
29GF Score
Naim Holdings Bhd XKLS:5073
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Naim Holdings 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 Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was RM23.2 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 RM23.2 Mil mean?
Naim Holdings Bhd (XKLS:5073) has a Change In Receivables of RM23.2 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Naim Holdings Bhd and its competitors.
Is Naim Holdings Bhd's Change In Receivables too high?
Naim Holdings Bhd's current Change In Receivables is RM23.2 Mil. Overall, Naim Holdings Bhd has a GF Score™ of 29/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Naim Holdings Bhd's Change In Receivables compare to PWR and FIX?
Naim Holdings Bhd's Change In Receivables of RM23.2 Mil can be compared against companies in the Construction 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 Construction company?
A good Change In Receivables depends on the Construction 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 Naim Holdings Bhd and its competitors. Naim Holdings Bhd's current Change In Receivables is RM23.2 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Naim Holdings Bhd stock overvalued right now?
Based on GuruFocus' analysis, Naim Holdings Bhd (XKLS:5073) is currently considered Significantly Overvalued. The stock's GF Value™ is RM0.41, compared to a current price of RM0.80 — trading 93.9% above its estimated fair value. The current Change In Receivables is RM23.2 Mil. Naim Holdings Bhd's overall GF Score™ is 29/100 with 4 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 Naim Holdings Bhd (XKLS:5073), the current Change In Receivables is RM23.2 Mil as of Mar. 2026. 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 Naim Holdings Bhd (XKLS:5073) Overvalued in 2026?

Based on GuruFocus' analysis, Naim Holdings Bhd stock appears to be overvalued. The current stock price of RM0.80 is trading 93.9% above its estimated GF Value™ of RM0.41. GuruFocus considers Naim Holdings Bhd to be Significantly Overvalued.

Key valuation signals for XKLS:5073:

  • Change In Receivables: RM23.2 Mil
  • GF Value™: RM0.41 vs. price of RM0.80 (93.9% above fair value)
  • GF Score™: 29/100 with 4 warning signs

No single metric tells the full story. See the XKLS:5073 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Naim Holdings Bhd Business Description

Address 2 1/2 Mile, Rock Road, 9th Floor, Wisma Naim, Kuching, SWK, MYS, 93200
Naim Holdings Bhd is an investment holding company engaged in property developments, construction, civil engineering, infrastructure projects, and oil and gas services. It operates in three reportable segments. The property development segment includes the development and construction of residential and commercial properties and the sale of vacant land. The Construction segment includes the construction of buildings, roads, bridges, and other infrastructures and engineering works, including oil and gas-related construction projects, and Other segments include the manufacture and sale of buildings and construction materials, property investment, and quarry operation. It generates maximum revenue from the Construction segment. The Group is mainly domiciled in Malaysia.
29GF Score

Get the complete analysis for XKLS:5073

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

RM0.80
Price
RM0.41
GF Value