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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Industrial & Infrastructure Fund Investment's accounts receivables for the quarter that ended in Jan. 2026 was €9.2 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Industrial & Infrastructure Fund Investment's Days Sales Outstanding for the quarter that ended in Jan. 2026 was 12.84.
Industrial & Infrastructure Fund Investment 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.
Industrial & Infrastructure Fund Investment's Days Sales Outstanding for the quarter that ended in Jan. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Industrial & Infrastructure Fund Investment's accounts receivable are only considered to be worth 75% of book value:
Industrial & Infrastructure Fund Investment's Net-Net Working Capital Per Share for the quarter that ended in Jan. 2026 is calculated as:
* 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.
Industrial & Infrastructure Fund Investment Accounts Receivable Related Terms
Industrial & Infrastructure Fund Investment Accounts Receivable Historical Data
* 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.
Industrial & Infrastructure Fund Investment Accounts Receivable Chart
Industrial & Infrastructure Fund Investment Annual Data
Industrial & Infrastructure Fund Investment (FRA:2ES) has a Accounts Receivable of €9.2 Mil as of Jan. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Industrial & Infrastructure Fund Investment and its competitors.
Is Industrial & Infrastructure Fund Investment's Accounts Receivable too high?
Industrial & Infrastructure Fund Investment's current Accounts Receivable is €9.2 Mil. Overall, Industrial & Infrastructure Fund Investment has a GF Score™ of 78/100, reflecting its overall financial health beyond just this single metric.
How does Industrial & Infrastructure Fund Investment's Accounts Receivable compare to PLD and PSA?
Industrial & Infrastructure Fund Investment's Accounts Receivable of €9.2 Mil can be compared against companies in the REITs 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 REITs company?
A good Accounts Receivable depends on the REITs 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 Industrial & Infrastructure Fund Investment and its competitors. Industrial & Infrastructure Fund Investment's current Accounts Receivable is €9.2 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Industrial & Infrastructure Fund Investment stock overvalued right now?
Industrial & Infrastructure Fund Investment (FRA:2ES) has a current Accounts Receivable of €9.2 Mil. The stock's GF Value™ is €756.98, compared to a current price of €740.00 — trading 2.2% below its estimated fair value. The current Accounts Receivable is €9.2 Mil. Industrial & Infrastructure Fund Investment's overall GF Score™ is 78/100 with 7 warning signs 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 Industrial & Infrastructure Fund Investment (FRA:2ES), the current Accounts Receivable is €9.2 Mil as of Jan. 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 Industrial & Infrastructure Fund Investment (FRA:2ES) Overvalued in 2026?
Based on GuruFocus' analysis, Industrial & Infrastructure Fund Investment stock appears to be undervalued.
The current stock price of €740.00 is trading 2.2% below its estimated GF Value™ of €756.98.
Key valuation signals for FRA:2ES:
Accounts Receivable: €9.2 Mil
GF Value™: €756.98 vs. price of €740.00 (2.2% below fair value)
No single metric tells the full story. See the FRA:2ES stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Industrial & Infrastructure Fund Investment Corp operates as a J-REIT specializing in industrial properties. The company focuses on industrial properties including logistic facilities, manufacturing and R&D facilities, and infrastructures.
78GF Score
Get the complete analysis for FRA:2ES
Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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