C100 AB (publ) (XSAT:C100) Change In Receivables: kr0.63 Mil (TTM As of Jun. 2026)

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.

XSAT:C100 C100 AB (publ) XSAT:C100
50 GF Score
Price kr3.24
GF Value kr0.23
Valuation Significantly Overvalued
! 5 Warning Signs
View Full Analysis

What is C100 AB (publ) Change In Receivables?

C100 AB (publ) XSAT:C100 -10.00% 50 Change In Receivables is kr0.63 Mil as of Jun. 2026. GuruFocus rates XSAT:C100 with a GF Score™ of 50/100 and a GF Value™ of kr0.23 (Significantly Overvalued). The stock has 5 warning signs investors should review.

C100 AB (publ)'s change in receivables for the quarter that ended in Jun. 2026 was kr0.00 Mil. It means C100 AB (publ)'s Accounts Receivable stayed the same from Mar. 2026 to Jun. 2026 .

C100 AB (publ)'s change in receivables for the fiscal year that ended in Dec. 2025 was kr0.66 Mil. It means C100 AB (publ)'s Accounts Receivable declined by kr0.66 Mil from Dec. 2024 to Dec. 2025 .

C100 AB (publ)'s Accounts Receivable for the quarter that ended in Jun. 2026 was kr0.00 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. C100 AB (publ)'s Days Sales Outstanding for the six months ended in Jun. 2026 was 0.00.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. C100 AB (publ)'s liquidation value for the six months ended in Jun. 2026 was kr-7.85 Mil.

C100 AB (publ)  (XSAT:C100) 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.

C100 AB (publ)'s Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0/2.996*91
=0.00

2. In Ben Graham's calculation of liquidation value, C100 AB (publ)'s accounts receivable are only considered to be worth 75% of book value:

C100 AB (publ)'s liquidation value for the quarter that ended in Jun. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=4.708-12.558+0.75 * 0+0.5 * 0
=-7.85

* 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.

C100 AB (publ) Change In Receivables Related Terms

C100 AB (publ) Change In Receivables Historical Data

* Premium members only.

The historical data trend for C100 AB (publ)'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.

C100 AB (publ) Change In Receivables Chart

C100 AB (publ) Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial -0.19 -0.28 1.06 -0.10 0.66

C100 AB (publ) Semi-Annual Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 0.63 0.00 0.00 0.00 0.00
XSAT:C100
50GF Score
C100 AB (publ) XSAT:C100
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

C100 AB (publ) 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 Jun. 2026 was kr0.63 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 kr0.63 Mil mean?
C100 AB (publ) (XSAT:C100) has a Change In Receivables of kr0.63 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for C100 AB (publ) and its competitors.
Is C100 AB (publ)'s Change In Receivables too high?
C100 AB (publ)'s current Change In Receivables is kr0.63 Mil. Overall, C100 AB (publ) has a GF Score™ of 50/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does C100 AB (publ)'s Change In Receivables compare to IBM and ACN?
C100 AB (publ)'s Change In Receivables of kr0.63 Mil can be compared against companies in the Software 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 Software company?
A good Change In Receivables depends on the Software 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 C100 AB (publ) and its competitors. C100 AB (publ)'s current Change In Receivables is kr0.63 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is C100 AB (publ) stock overvalued right now?
Based on GuruFocus' analysis, C100 AB (publ) (XSAT:C100) is currently considered Significantly Overvalued. The stock's GF Value™ is kr0.23, compared to a current price of kr3.24 — trading 1308.7% above its estimated fair value. The current Change In Receivables is kr0.63 Mil. C100 AB (publ)'s overall GF Score™ is 50/100 with 5 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 C100 AB (publ) (XSAT:C100), the current Change In Receivables is kr0.63 Mil as of Jun. 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 C100 AB (publ) (XSAT:C100) Overvalued in 2026?

Based on GuruFocus' analysis, C100 AB (publ) stock appears to be overvalued. The current stock price of kr3.24 is trading 1308.7% above its estimated GF Value™ of kr0.23. GuruFocus considers C100 AB (publ) to be Significantly Overvalued.

Key valuation signals for XSAT:C100:

  • Change In Receivables: kr0.63 Mil
  • GF Value™: kr0.23 vs. price of kr3.24 (1308.7% above fair value)
  • GF Score™: 50/100 with 5 warning signs

No single metric tells the full story. See the XSAT:C100 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

C100 AB (publ) Business Description

Address Artillerigatan 26, Stockholm, SWE, 114 51
Vultus AB is an IT company. The company specializes in the development of digital platforms. The digital solutions consist, for example, of a fertilizer guide for farmers. Based on satellite and weather data, field-specific maps are created for spreading fertilizer, unique to the different needs of each field. Its products comprise of Nitrogen Prescriptions, Crop Specific Plant Health, Water Stress, and Soil Moisture.
50GF Score

Get the complete analysis for XSAT:C100

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

kr3.24
Price
kr0.23
GF Value