Atlanticpphire ASA (FRA:4AS) Accounts Receivable: €4.00 Mil (As of Dec. 2025)

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FRA:4AS Atlantic Sapphire ASA FRA:4AS
34 GF Score
Price €0.08
GF Value €0.62
Valuation Possible Value Trap
! 8 Warning Signs
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What is Atlanticpphire ASA Accounts Receivable?

Atlanticpphire ASA FRA:4AS -14.56% 34 Accounts Receivable is €4.00 Mil as of Dec. 2025. GuruFocus rates FRA:4AS with a GF Score™ of 34/100 and a GF Value™ of €0.62 (Possible Value Trap). The stock has 8 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Atlanticpphire ASA's accounts receivables for the quarter that ended in Dec. 2025 was €4.00 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Atlanticpphire ASA's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 39.28.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Atlanticpphire ASA's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was €-2.43.


Atlanticpphire ASA 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.

Atlanticpphire ASA's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=3.997/18.569*91
=39.28

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

Atlanticpphire ASA'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)
=(2.392+0.75 * 3.997+0.5 * 26.794-105.799
-0-0)/35.854
=-2.43

* 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.


Atlanticpphire ASA Accounts Receivable Related Terms


Atlanticpphire ASA Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Atlanticpphire ASA'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.

Atlanticpphire ASA Accounts Receivable Chart

Atlanticpphire ASA 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 1.24 1.74 1.05 3.49 4.00

Atlanticpphire ASA Semi-Annual Data
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 1.05 3.14 3.49 4.79 4.00
FRA:4AS
34GF Score
Atlantic Sapphire ASA FRA:4AS
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Atlanticpphire ASA 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 €4.00 Mil mean?
Atlanticpphire ASA (FRA:4AS) has a Accounts Receivable of €4.00 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Atlanticpphire ASA and its competitors.
Is Atlanticpphire ASA's Accounts Receivable too high?
Atlanticpphire ASA's current Accounts Receivable is €4.00 Mil. Overall, Atlanticpphire ASA has a GF Score™ of 34/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Atlanticpphire ASA's Accounts Receivable compare to ADM and BG?
Atlanticpphire ASA's Accounts Receivable of €4.00 Mil can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Accounts Receivable depends on the Consumer Packaged Goods 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 Atlanticpphire ASA and its competitors. Atlanticpphire ASA's current Accounts Receivable is €4.00 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Atlanticpphire ASA stock overvalued right now?
Based on GuruFocus' analysis, Atlanticpphire ASA (FRA:4AS) is currently considered Possible Value Trap. The stock's GF Value™ is €0.62, compared to a current price of €0.08 — trading 87.6% below its estimated fair value. The current Accounts Receivable is €4.00 Mil. Atlanticpphire ASA's overall GF Score™ is 34/100 with 8 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 Atlanticpphire ASA (FRA:4AS), the current Accounts Receivable is €4.00 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 Atlanticpphire ASA (FRA:4AS) Overvalued in 2026?

Based on GuruFocus' analysis, Atlanticpphire ASA stock appears to be undervalued. The current stock price of €0.08 is trading 87.6% below its estimated GF Value™ of €0.62. GuruFocus considers Atlanticpphire ASA to be Possible Value Trap.

Key valuation signals for FRA:4AS:

  • Accounts Receivable: €4.00 Mil
  • GF Value™: €0.62 vs. price of €0.08 (87.6% below fair value)
  • GF Score™: 34/100 with 8 warning signs

No single metric tells the full story. See the FRA:4AS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Atlanticpphire ASA Business Description

Address Daugstadvegen 445, Vikebukt, NOR, 6392
Atlantic Sapphire ASA is a land-based aquaculture company. It owns and operates a land-based Atlantic salmon farm in Homestead, Florida, United States (the Miami Bluehouse facility), and derives revenue from the sale of salmon. The company's reportable segments comprise U.S. Operations, which generates a majority of its revenue, and Denmark Operations.
34GF Score

Get the complete analysis for FRA:4AS

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

€0.08
Price
€0.62
GF Value