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.
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.
Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Atria Oyj's accounts receivables for the quarter that ended in Jun. 2026 was €135 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Atria Oyj's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 25.60.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Atria Oyj's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was €-15.36.
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.
Atria Oyj's Days Sales Outstanding for the quarter that ended in Jun. 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.
Atria Oyj Accounts Receivable Related Terms
Atria Oyj Accounts Receivable Historical Data
* Premium members only.
The historical data trend for Atria Oyj'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.
Atria Oyj (FRA:AJC) has a Accounts Receivable of €135 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Atria Oyj and its competitors.
Is Atria Oyj's Accounts Receivable too high?
Atria Oyj's current Accounts Receivable is €135 Mil. Overall, Atria Oyj has a GF Score™ of 55/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Atria Oyj's Accounts Receivable compare to KHC and GIS?
Atria Oyj's Accounts Receivable of €135 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 Atria Oyj and its competitors. Atria Oyj's current Accounts Receivable is €135 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Atria Oyj stock overvalued right now?
Based on GuruFocus' analysis, Atria Oyj (FRA:AJC) is currently considered Modestly Overvalued. The stock's GF Value™ is €12.27, compared to a current price of €16.04 — trading 30.7% above its estimated fair value. The current Accounts Receivable is €135 Mil. Atria Oyj's overall GF Score™ is 55/100 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 Atria Oyj (FRA:AJC), the current Accounts Receivable is €135 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 Atria Oyj (FRA:AJC) Overvalued in 2026?
Based on GuruFocus' analysis, Atria Oyj stock appears to be overvalued.
The current stock price of €16.04 is trading 30.7% above its estimated GF Value™ of €12.27.
GuruFocus considers Atria Oyj to be Modestly Overvalued.
Key valuation signals for FRA:AJC:
Accounts Receivable: €135 Mil
GF Value™: €12.27 vs. price of €16.04 (30.7% above fair value)
No single metric tells the full story. See the FRA:AJC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Atria Oyj manufactures and markets food products, in particular meat products, poultry products, ready meals and food concepts. Its main market area covers Finland, Sweden, Denmark, and Baltic countries. The company's segments include Atria Finland, Atria Sweden, Atria Denmark and Estonia. Atria Finland's product categories include Fresh and consumer packed meat, Poultry products, Cooking products, such as cooking sausages, Sandwich toppings, Convenience food, and Animal feed. Atria Sweden's products include Cold cuts, Sausages, Fresh poultry products, Convenience food, Vegetable and delicatessen products, and Atria Denmark and Estonia's product categories include Meat products, particularly sausages, including cold cuts and spreads, Convenience food, and fresh and consumer-packed meat.
55GF Score
Get the complete analysis for FRA:AJC
Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
FRA:AJC has been successfully added to your 
