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. ATOSS Software SE's accounts receivables for the quarter that ended in Dec. 2025 was €11.0 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
ATOSS Software SE's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 20.58.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. ATOSS Software SE's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was €4.20.
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.
ATOSS Software SE's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), ATOSS Software SE's accounts receivable are only considered to be worth 75% of book value:
ATOSS Software SE's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2025 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.
ATOSS Software SE Accounts Receivable Related Terms
ATOSS Software SE Accounts Receivable Historical Data
* Premium members only.
The historical data trend for ATOSS Software SE'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.
What does a Accounts Receivable of €11.0 Mil mean?
ATOSS Software SE (FRA:AOF) has a Accounts Receivable of €11.0 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on ATOSS Software SE and its competitors.
Is ATOSS Software SE's Accounts Receivable too high?
ATOSS Software SE's current Accounts Receivable is €11.0 Mil. Overall, ATOSS Software SE has a GF Score™ of 88/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does ATOSS Software SE's Accounts Receivable compare to QH and SHOP?
ATOSS Software SE's Accounts Receivable of €11.0 Mil can be compared against companies in the Software 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 Software company?
A good Accounts Receivable depends on the Software 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 ATOSS Software SE and its competitors. ATOSS Software SE's current Accounts Receivable is €11.0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ATOSS Software SE stock overvalued right now?
Based on GuruFocus' analysis, ATOSS Software SE (FRA:AOF) is currently considered Significantly Undervalued. The stock's GF Value™ is €160.57, compared to a current price of €92.30 — trading 42.5% below its estimated fair value. The current Accounts Receivable is €11.0 Mil. ATOSS Software SE's overall GF Score™ is 88/100. 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 ATOSS Software SE (FRA:AOF), the current Accounts Receivable is €11.0 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 ATOSS Software SE (FRA:AOF) Overvalued in 2026?
Based on GuruFocus' analysis, ATOSS Software SE stock appears to be undervalued.
The current stock price of €92.30 is trading 42.5% below its estimated GF Value™ of €160.57.
GuruFocus considers ATOSS Software SE to be Significantly Undervalued.
Key valuation signals for FRA:AOF:
Accounts Receivable: €11.0 Mil
GF Value™: €160.57 vs. price of €92.30 (42.5% below fair value)
No single metric tells the full story. See the FRA:AOF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
ATOSS Software SE supplies technical and consulting solutions for professional workforce management and demand-driven workforce deployment. From conventional working time management to mobile apps, detailed workforce forecasting, sophisticated workforce scheduling, or strategic capacity and demand schedules, the company offers its customers various solutions in the cloud or on-premises. It generates sales revenue from licensing software products to end-users or to resellers, from cloud subscriptions, maintenance contracts, consulting services, the sale of hardware, as well as from providing other goods and services.
88GF Score
Get the complete analysis for FRA:AOF
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:AOF has been successfully added to your 
