MAT (Mattel) Change In Receivables: $-8 Mil (TTM As of Mar. 2026)


MAT Mattel Inc MAT
68 GF Score
Price $13.87
GF Value $21.81
Valuation Significantly Undervalued
! 1 Warning Sign
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What is Mattel Change In Receivables?

Mattel MAT +0.73% 68 Change In Receivables is $-8 Mil as of Mar. 2026. GuruFocus rates MAT with a GF Score™ of 68/100 and a GF Value™ of $21.81 (Significantly Undervalued). The stock has 1 warning sign investors should review.

Mattel's change in receivables for the quarter that ended in Mar. 2026 was $432 Mil. It means Mattel's Accounts Receivable declined by $432 Mil from Dec. 2025 to Mar. 2026 .

Mattel's change in receivables for the fiscal year that ended in Dec. 2025 was $-60 Mil. It means Mattel's Accounts Receivable increased by $60 Mil from Dec. 2024 to Dec. 2025 .

Mattel's Accounts Receivable for the quarter that ended in Mar. 2026 was $687 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. Mattel's Days Sales Outstanding for the three months ended in Mar. 2026 was 72.67.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Mattel's liquidation value for the three months ended in Mar. 2026 was $-2,504 Mil.

Mattel  (NAS:MAT) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=686.661/862.171*91
=72.67

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

Mattel'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)
=866.004-4223.193+0.75 * 686.661+0.5 * 676.885
=-2,504

* 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.

Mattel Change In Receivables Related Terms

Mattel Change In Receivables Historical Data

* Premium members only.

The historical data trend for Mattel'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.

Mattel Change In Receivables Chart

Mattel 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 -85.60 197.90 -198.32 21.37 -60.49

Mattel 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 378.94 -139.94 -596.97 297.48 431.91
MAT
68GF Score
Mattel Inc MAT
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Mattel 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 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 Mil mean?
Mattel (MAT) has a Change In Receivables of $-8 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Mattel and its competitors.
Is Mattel's Change In Receivables too high?
Mattel's current Change In Receivables is $-8 Mil. Overall, Mattel has a GF Score™ of 68/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Mattel's Change In Receivables compare to PLNT and YETI?
Mattel's Change In Receivables of $-8 Mil can be compared against companies in the Travel & Leisure 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 Travel & Leisure company?
A good Change In Receivables depends on the Travel & Leisure 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 Mattel and its competitors. Mattel's current Change In Receivables is $-8 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Mattel stock overvalued right now?
Based on GuruFocus' analysis, Mattel (MAT) is currently considered Significantly Undervalued. The stock's GF Value™ is $21.81, compared to a current price of $13.87 — trading 36.4% below its estimated fair value. The current Change In Receivables is $-8 Mil. Mattel's overall GF Score™ is 68/100 with 1 warning sign 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 Mattel (MAT), the current Change In Receivables is $-8 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 Mattel (MAT) Overvalued in 2026?

Based on GuruFocus' analysis, Mattel stock appears to be undervalued. The current stock price of $13.87 is trading 36.4% below its estimated GF Value™ of $21.81. GuruFocus considers Mattel to be Significantly Undervalued.

Key valuation signals for MAT:

  • Change In Receivables: $-8 Mil
  • GF Value™: $21.81 vs. price of $13.87 (36.4% below fair value)
  • GF Score™: 68/100 with 1 warning sign

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

Mattel Business Description

Address 333 Continental Boulevard, El Segundo, CA, USA, 90245-5012
Mattel manufactures and markets toy products that are sold to its wholesale partners and direct to retail customers. The company offers products for children and families, including toys for infants and preschoolers, girls and boys, youth electronics, hand-held and other games, puzzles, educational toys, media-driven products, and plush and fashion-related toys. Mattel's owned portfolio includes Barbie, Hot Wheels, Fisher-Price, Thomas & Friends, and American Girl. In addition, it currently manufactures toy products for its segments both internally and externally (through manufacturing partners). Nearly 60% of its net sales were generated from North America in 2025, with the remainder stemming from international markets.
68GF Score

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

$13.87
Price
$21.81
GF Value