Mobile Factory (FRA:2MF) Accounts Receivable: €2.73 Mil (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.

FRA:2MF Mobile Factory Inc FRA:2MF
94 GF Score
Price €6.00
GF Value €5.79
! 1 Warning Sign
View Full Analysis

What is Mobile Factory Accounts Receivable?

Mobile Factory FRA:2MF +0.84% 94 Accounts Receivable is €2.73 Mil as of Jun. 2026. GuruFocus rates FRA:2MF with a GF Score™ of 94/100 and a GF Value™ of €5.79. 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. Mobile Factory's accounts receivables for the quarter that ended in Jun. 2026 was €2.73 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Mobile Factory's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 49.30.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Mobile Factory's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was €1.79.


Mobile Factory 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.

Mobile Factory's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=2.734/5.06*91
=49.30

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

Mobile Factory's Net-Net Working Capital Per Share for the quarter that ended in Jun. 2026 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)
=(13.741+0.75 * 2.734+0.5 * 0.027-4.157
-0-0)/6.494
=1.79

* 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.


Mobile Factory Accounts Receivable Related Terms


Mobile Factory Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Mobile Factory'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.

Mobile Factory Accounts Receivable Chart

Mobile Factory 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 2.90 3.41 3.43 3.58 3.11

Mobile Factory Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 3.25 2.58 3.11 2.32 2.73
FRA:2MF
94GF Score
Mobile Factory Inc FRA:2MF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Mobile Factory 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 €2.73 Mil mean?
Mobile Factory (FRA:2MF) has a Accounts Receivable of €2.73 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Mobile Factory and its competitors.
Is Mobile Factory's Accounts Receivable too high?
Mobile Factory's current Accounts Receivable is €2.73 Mil. Overall, Mobile Factory has a GF Score™ of 94/100, reflecting its overall financial health beyond just this single metric.
How does Mobile Factory's Accounts Receivable compare to NTES and TTWO?
Mobile Factory's Accounts Receivable of €2.73 Mil can be compared against companies in the Interactive Media 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 an Interactive Media company?
A good Accounts Receivable depends on the Interactive Media 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 Mobile Factory and its competitors. Mobile Factory's current Accounts Receivable is €2.73 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Mobile Factory stock overvalued right now?
Mobile Factory (FRA:2MF) has a current Accounts Receivable of €2.73 Mil. The stock's GF Value™ is €5.79, compared to a current price of €6.00 — trading 3.6% above its estimated fair value. The current Accounts Receivable is €2.73 Mil. Mobile Factory's overall GF Score™ is 94/100 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 Mobile Factory (FRA:2MF), the current Accounts Receivable is €2.73 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 Mobile Factory (FRA:2MF) Overvalued in 2026?

Based on GuruFocus' analysis, Mobile Factory stock appears to be overvalued. The current stock price of €6.00 is trading 3.6% above its estimated GF Value™ of €5.79.

Key valuation signals for FRA:2MF:

  • Accounts Receivable: €2.73 Mil
  • GF Value™: €5.79 vs. price of €6.00 (3.6% above fair value)
  • GF Score™: 94/100 with 1 warning sign

No single metric tells the full story. See the FRA:2MF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Mobile Factory Business Description

Other Exchanges 3912:Japan
Address 5-22-33 Higashi-Gotanda, 2th Floor, TK Ikedayama Building, Shinagawa-ku, Tokyo, JPN, 141-0022
Mobile Factory Inc engages in the Mobile game businesss and content businesses in Japan. The company develops social games and communication tools; and produces mobile content. It also produces mobile music content and other music, such as ringtones. Social Application Service is focus on delivering services of game application through SNS platforms and application markets. Contents Service mainly provides sites, such as ringer melody and divination sites, which are operated by telecommunication carriers. The company generates key revenue from the Mobile gaming business.
94GF Score

Get the complete analysis for FRA:2MF

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

€6.00
Price
€5.79
GF Value