Alumil Aluminium Industry (ATH:ALMY) Accounts Receivable: €136.3 Mil (As of Dec. 2025)

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.

ATH:ALMY Alumil Aluminium Industry SA ATH:ALMY
65 GF Score
Price €5.70
GF Value €4.12
Valuation Significantly Overvalued
! 1 Warning Sign
View Full Analysis

What is Alumil Aluminium Industry Accounts Receivable?

Alumil Aluminium Industry ATH:ALMY +1.79% 65 Accounts Receivable is €136.3 Mil as of Dec. 2025. GuruFocus rates ATH:ALMY with a GF Score™ of 65/100 and a GF Value™ of €4.12 (Significantly Overvalued). The stock has 1 warning sign investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Alumil Aluminium Industry's accounts receivables for the quarter that ended in Dec. 2025 was €136.3 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Alumil Aluminium Industry's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 95.75.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Alumil Aluminium Industry's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was €-6.33.


Alumil Aluminium Industry Accounts Receivable 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 receivables are being managed.

Alumil Aluminium Industry's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=136.341/259.863*91
=95.75

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Alumil Aluminium Industry's accounts receivable are only considered to be worth 75% of book value:

Alumil Aluminium Industry's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2025 is calculated as:

Net-Net Working Capital Per Share
=(Cash And Cash Equivalents+0.75 * Accounts Receivable+0.5 * Total Inventories-Total Liabilities
-Preferred Stock-Minority Interest)/Shares Outstanding (EOP)
=(21.866+0.75 * 136.341+0.5 * 130.024-341.119
-0-53.241)/32.414
=-6.33

* 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.


Be Aware

Net receivables tells us a great deal about the different competitors in the same industry. In competitive industries, some attempt to gain advantage by offering better credit terms, causing increase in sales and receivables.

If company consistently shows lower % Net receivables to gross sales than competitors, then it usually has some kind of competitive advantage which requires further digging.

Average Days Sales Outstanding is a good indicator for measuring a company's sales channel and customers. A company may book great revenue and earnings growth but never receive payment from their customers. This may force a write-off in the future and depress future earnings.


Alumil Aluminium Industry Accounts Receivable Related Terms


Alumil Aluminium Industry Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Alumil Aluminium Industry's Accounts Receivable 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.

Alumil Aluminium Industry Accounts Receivable Chart

Alumil Aluminium Industry Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 60.56 71.21 87.77 118.65 136.34

Alumil Aluminium Industry Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Accounts Receivable 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 87.77 111.57 118.65 136.78 136.34
ATH:ALMY
65GF Score
Alumil Aluminium Industry SA ATH:ALMY
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Alumil Aluminium Industry Accounts Receivable Calculation

Accounts Receivable is money owed to a business by customers and shown on its Balance Sheet as an asset.

Frequently Asked Questions Learn more about Accounts Receivable →
What does a Accounts Receivable of €136.3 Mil mean?
Alumil Aluminium Industry (ATH:ALMY) has a Accounts Receivable of €136.3 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Alumil Aluminium Industry and its competitors.
Is Alumil Aluminium Industry's Accounts Receivable too high?
Alumil Aluminium Industry's current Accounts Receivable is €136.3 Mil. Overall, Alumil Aluminium Industry has a GF Score™ of 65/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Alumil Aluminium Industry's Accounts Receivable compare to AA and CENX?
Alumil Aluminium Industry's Accounts Receivable of €136.3 Mil can be compared against companies in the Metals & Mining industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Accounts Receivable for a Metals & Mining company?
A good Accounts Receivable depends on the Metals & Mining industry context. However, Accounts Receivable 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 Accounts Receivable mean?
A high Accounts Receivable can signal that a stock is expensive relative to its fundamentals. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Alumil Aluminium Industry and its competitors. Alumil Aluminium Industry's current Accounts Receivable is €136.3 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Alumil Aluminium Industry stock overvalued right now?
Based on GuruFocus' analysis, Alumil Aluminium Industry (ATH:ALMY) is currently considered Significantly Overvalued. The stock's GF Value™ is €4.12, compared to a current price of €5.70 — trading 38.3% above its estimated fair value. The current Accounts Receivable is €136.3 Mil. Alumil Aluminium Industry's overall GF Score™ is 65/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accounts Receivable calculated?
Accounts Receivable is calculated from a company's financial statements. For Alumil Aluminium Industry (ATH:ALMY), the current Accounts Receivable is €136.3 Mil as of Dec. 2025. 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 Alumil Aluminium Industry (ATH:ALMY) Overvalued in 2026?

Based on GuruFocus' analysis, Alumil Aluminium Industry stock appears to be overvalued. The current stock price of €5.70 is trading 38.3% above its estimated GF Value™ of €4.12. GuruFocus considers Alumil Aluminium Industry to be Significantly Overvalued.

Key valuation signals for ATH:ALMY:

  • Accounts Receivable: €136.3 Mil
  • GF Value™: €4.12 vs. price of €5.70 (38.3% above fair value)
  • GF Score™: 65/100 with 1 warning sign

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


Alumil Aluminium Industry Business Description

Other Exchanges A3A:Germany
Address Kilkis Industrial Area, Stavrohori, GRC, 61100
Alumil Aluminium Industry SA produces and distributes aluminium products. The company's main products include windows-doors, Entrance doors, Complementary systems for Windows & Doors, Curtain Walls, Shading systems, Railings and Fences, Wall Cladding systems, Partitions and Atriums.
65GF Score

Get the complete analysis for ATH:ALMY

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

€5.70
Price
€4.12
GF Value