Diagnostyka (FRA:7JS) Accounts Receivable: €74.1 Mil (As of Mar. 2026)

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FRA:7JS Diagnostyka SA FRA:7JS
18 GF Score
Price €39.36
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What is Diagnostyka Accounts Receivable?

Diagnostyka FRA:7JS +2.13% 18 Accounts Receivable is €74.1 Mil as of Mar. 2026. GuruFocus rates FRA:7JS with a GF Score™ of 18/100. 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. Diagnostyka's accounts receivables for the quarter that ended in Mar. 2026 was €74.1 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Diagnostyka's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 44.00.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Diagnostyka's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was €-8.81.

Diagnostyka 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=74.074/153.629*91
=44.00

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

Diagnostyka's Net-Net Working Capital Per Share for the quarter that ended in Mar. 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)
=(8.153+0.75 * 74.074+0.5 * 14.375-363.342
-0-4.87)/33.757
=-8.81

* 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.

Diagnostyka Accounts Receivable Related Terms

Diagnostyka Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Diagnostyka'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.

Diagnostyka Accounts Receivable Chart

Diagnostyka Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
48.41 30.00 36.28 51.01 59.14

Diagnostyka Quarterly Data
Dec21 Dec22 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Accounts Receivable Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only 60.57 55.81 57.63 59.14 74.07
FRA:7JS
18GF Score
Diagnostyka SA FRA:7JS
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Diagnostyka 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 €74.1 Mil mean?
Diagnostyka (FRA:7JS) has a Accounts Receivable of €74.1 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Diagnostyka and its competitors.
Is Diagnostyka's Accounts Receivable too high?
Diagnostyka's current Accounts Receivable is €74.1 Mil. Overall, Diagnostyka has a GF Score™ of 18/100, reflecting its overall financial health beyond just this single metric.
How does Diagnostyka's Accounts Receivable compare to TMO and DHR?
Diagnostyka's Accounts Receivable of €74.1 Mil can be compared against companies in the Medical Diagnostics & Research 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 Medical Diagnostics & Research company?
A good Accounts Receivable depends on the Medical Diagnostics & Research 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 Diagnostyka and its competitors. Diagnostyka's current Accounts Receivable is €74.1 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Diagnostyka stock overvalued right now?
Diagnostyka (FRA:7JS) has a current Accounts Receivable of €74.1 Mil. The current Accounts Receivable is €74.1 Mil. Diagnostyka's overall GF Score™ is 18/100 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 Diagnostyka (FRA:7JS), the current Accounts Receivable is €74.1 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.

Diagnostyka Business Description

Other Exchanges DIA:Poland
Address Ul. Prof. Michala Zyczkowskiego 16, Krakow, POL, 31-864
Diagnostyka SA is engaged in providing laboratory diagnostics services in Poland. The company offers comprehensive laboratory services from collecting biological material, through testing, to providing results online.
18GF Score

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

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