Union Pacific (XSWX:UNP) Change In Receivables: CHF-15 Mil (TTM As of Mar. 2026)


XSWX:UNP Union Pacific Corp XSWX:UNP
91 GF Score
Price CHF232.00
GF Value CHF199.76
! 5 Warning Signs
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What is Union Pacific Change In Receivables?

Union Pacific XSWX:UNP +1.73% 91 Change In Receivables is CHF-15 Mil as of Mar. 2026. GuruFocus rates XSWX:UNP with a GF Score™ of 91/100 and a GF Value™ of CHF199.76. The stock has 5 warning signs investors should review.

Union Pacific's change in receivables for the quarter that ended in Mar. 2026 was CHF-99 Mil. It means Union Pacific's Accounts Receivable increased by CHF99 Mil from Dec. 2025 to Mar. 2026 .

Union Pacific's change in receivables for the fiscal year that ended in Dec. 2025 was CHF27 Mil. It means Union Pacific's Accounts Receivable declined by CHF27 Mil from Dec. 2024 to Dec. 2025 .

Union Pacific's Accounts Receivable for the quarter that ended in Mar. 2026 was CHF1,564 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 Pacific's Days Sales Outstanding for the three months ended in Mar. 2026 was 29.15.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Union Pacific's liquidation value for the three months ended in Mar. 2026 was CHF-37,226 Mil.

Union Pacific  (XSWX:UNP) 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 Pacific's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1563.578/4894.644*91
=29.15

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

Union Pacific'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)
=814.856-39542.93+0.75 * 1563.578+0.5 * 659.757
=-37,226

* 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 Pacific Change In Receivables Related Terms

Union Pacific Change In Receivables Historical Data

* Premium members only.

The historical data trend for Union Pacific'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 Pacific Change In Receivables Chart

Union Pacific 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 -199.86 -157.44 -153.07 159.60 27.10

Union Pacific 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 -62.74 40.66 -4.78 48.61 -99.20
XSWX:UNP
91GF Score
Union Pacific Corp XSWX:UNP
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Union Pacific 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 CHF-15 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 CHF-15 Mil mean?
Union Pacific (XSWX:UNP) has a Change In Receivables of CHF-15 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Union Pacific and its competitors.
Is Union Pacific's Change In Receivables too high?
Union Pacific's current Change In Receivables is CHF-15 Mil. Overall, Union Pacific has a GF Score™ of 91/100, reflecting its overall financial health beyond just this single metric.
How does Union Pacific's Change In Receivables compare to CSX and NSC?
Union Pacific's Change In Receivables of CHF-15 Mil can be compared against companies in the Transportation 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 Transportation company?
A good Change In Receivables depends on the Transportation 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 Pacific and its competitors. Union Pacific's current Change In Receivables is CHF-15 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Union Pacific stock overvalued right now?
Union Pacific (XSWX:UNP) has a current Change In Receivables of CHF-15 Mil. The stock's GF Value™ is CHF199.76, compared to a current price of CHF232.00 — trading 16.1% above its estimated fair value. The current Change In Receivables is CHF-15 Mil. Union Pacific's overall GF Score™ is 91/100 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 Union Pacific (XSWX:UNP), the current Change In Receivables is CHF-15 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 Pacific (XSWX:UNP) Overvalued in 2026?

Based on GuruFocus' analysis, Union Pacific stock appears to be overvalued. The current stock price of CHF232.00 is trading 16.1% above its estimated GF Value™ of CHF199.76.

Key valuation signals for XSWX:UNP:

  • Change In Receivables: CHF-15 Mil
  • GF Value™: CHF199.76 vs. price of CHF232.00 (16.1% above fair value)
  • GF Score™: 91/100 with 5 warning signs

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

Union Pacific Business Description

Address 1400 Douglas Street, Omaha, NE, USA, 68179
Omaha, Nebraska-based Union Pacific is the largest public railroad in North America. Operating on more than 30,000 miles of track in the western two-thirds of the US, Union Pacific generated $24.5 billion of revenue in 2025 by hauling coal, industrial products, intermodal containers, agricultural goods, chemicals, fertilizers, and automotive goods. Union Pacific owns about one-fourth of Mexican railroad Ferromex and historically derives roughly 10% of its revenue hauling freight to and from Mexico.
91GF Score

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

CHF232.00
Price
CHF199.76
GF Value