Union Nacional De Empresas (XPTY:UNEM) Change In Receivables: $-8.60 Mil (TTM As of Mar. 2026)

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XPTY:UNEM Union Nacional De Empresas SA XPTY:UNEM
95 GF Score
Price $26.99
GF Value $22.98
Valuation Modestly Overvalued
! 10 Warning Signs
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What is Union Nacional De Empresas Change In Receivables?

Union Nacional De Empresas XPTY:UNEM 95 Change In Receivables is $-8.60 Mil as of Mar. 2026. GuruFocus rates XPTY:UNEM with a GF Score™ of 95/100 and a GF Value™ of $22.98 (Modestly Overvalued). The stock has 10 warning signs investors should review.

Union Nacional De Empresas's change in receivables for the quarter that ended in Mar. 2026 was $0.00 Mil. It means Union Nacional De Empresas's Accounts Receivable declined by $0.00 Mil from Dec. 2025 to Mar. 2026 .

Union Nacional De Empresas's change in receivables for the fiscal year that ended in Dec. 2025 was $-4.85 Mil. It means Union Nacional De Empresas's Accounts Receivable increased by $4.85 Mil from Dec. 2024 to Dec. 2025 .

Union Nacional De Empresas's Accounts Receivable for the quarter that ended in Mar. 2026 was $5.58 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. Union Nacional De Empresas's Days Sales Outstanding for the three months ended in Mar. 2026 was 29.53.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Union Nacional De Empresas's liquidation value for the three months ended in Mar. 2026 was $-42.30 Mil.


Union Nacional De Empresas  (XPTY:UNEM) 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.

Union Nacional De Empresas's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=5.583/17.252*91
=29.53

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

Union Nacional De Empresas'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)
=34.386-127.282+0.75 * 5.583+0.5 * 92.824
=-42.30

* 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.


Union Nacional De Empresas Change In Receivables Related Terms


Union Nacional De Empresas Change In Receivables Historical Data

* Premium members only.

The historical data trend for Union Nacional De Empresas'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.

Union Nacional De Empresas Change In Receivables Chart

Union Nacional De Empresas 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 -0.30 2.23 -5.39 -3.59 -4.85

Union Nacional De Empresas 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 3.75 0.30 -5.59 -3.31 0.00
XPTY:UNEM
95GF Score
Union Nacional De Empresas SA XPTY:UNEM
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Union Nacional De Empresas 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 $-8.60 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 $-8.60 Mil mean?
Union Nacional De Empresas (XPTY:UNEM) has a Change In Receivables of $-8.60 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Union Nacional De Empresas and its competitors.
Is Union Nacional De Empresas' Change In Receivables too high?
Union Nacional De Empresas' current Change In Receivables is $-8.60 Mil. Overall, Union Nacional De Empresas has a GF Score™ of 95/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Union Nacional De Empresas' Change In Receivables compare to MMM and HON?
Union Nacional De Empresas' Change In Receivables of $-8.60 Mil can be compared against companies in the Conglomerates 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 Conglomerates company?
A good Change In Receivables depends on the Conglomerates 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 Union Nacional De Empresas and its competitors. Union Nacional De Empresas's current Change In Receivables is $-8.60 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Union Nacional De Empresas stock overvalued right now?
Based on GuruFocus' analysis, Union Nacional De Empresas (XPTY:UNEM) is currently considered Modestly Overvalued. The stock's GF Value™ is $22.98, compared to a current price of $26.99 — trading 17.4% above its estimated fair value. The current Change In Receivables is $-8.60 Mil. Union Nacional De Empresas' overall GF Score™ is 95/100 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 Union Nacional De Empresas (XPTY:UNEM), the current Change In Receivables is $-8.60 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 Union Nacional De Empresas (XPTY:UNEM) Overvalued in 2026?

Based on GuruFocus' analysis, Union Nacional De Empresas stock appears to be overvalued. The current stock price of $26.99 is trading 17.4% above its estimated GF Value™ of $22.98. GuruFocus considers Union Nacional De Empresas to be Modestly Overvalued.

Key valuation signals for XPTY:UNEM:

  • Change In Receivables: $-8.60 Mil
  • GF Value™: $22.98 vs. price of $26.99 (17.4% above fair value)
  • GF Score™: 95/100 with 10 warning signs

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


Union Nacional De Empresas Business Description

Other Exchanges UNEMB:Panama
Address Spain Corner Road and Calle 50, No. 50, Building Sucasa, Apartado, PAN, 8001
Union Nacional De Empresas SA is a public company engaged in the construction and housing, hospitality, financial services, equipment rental and sales, shopping centers and industrial areas.
95GF Score

Get the complete analysis for XPTY:UNEM

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

$26.99
Price
$22.98
GF Value