Danieli & C. Officine Meccaniche SpA (FRA:DAS) Accounts Receivable: €1,058 Mil (As of Dec. 2025)

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FRA:DAS Danieli & C. Officine Meccaniche SpA FRA:DAS
68 GF Score
Price €67.55
GF Value €29.32
Valuation Significantly Overvalued
! 7 Warning Signs
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What is Danieli & C. Officine Meccaniche SpA Accounts Receivable?

Danieli & C. Officine Meccaniche SpA FRA:DAS +3.60% 68 Accounts Receivable is €1,058 Mil as of Dec. 2025. GuruFocus rates FRA:DAS with a GF Score™ of 68/100 and a GF Value™ of €29.32 (Significantly Overvalued). The stock has 7 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Danieli & C. Officine Meccaniche SpA's accounts receivables for the quarter that ended in Dec. 2025 was €1,058 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Danieli & C. Officine Meccaniche SpA's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 113.65.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Danieli & C. Officine Meccaniche SpA's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was €-13.41.


Danieli & C. Officine Meccaniche SpA 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.

Danieli & C. Officine Meccaniche SpA's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1058.097/1699.103*91
=113.65

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

Danieli & C. Officine Meccaniche SpA'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)
=(3069.684+0.75 * 1058.097+0.5 * 659.98-5151.753
-0-1.292)/71.573
=-13.41

* 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.


Danieli & C. Officine Meccaniche SpA Accounts Receivable Related Terms


Danieli & C. Officine Meccaniche SpA Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Danieli & C. Officine Meccaniche SpA'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.

Danieli & C. Officine Meccaniche SpA Accounts Receivable Chart

Danieli & C. Officine Meccaniche SpA Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 843.59 1,110.04 1,101.97 1,068.28 1,310.76

Danieli & C. Officine Meccaniche SpA Semi-Annual Data
Jun16 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 Premium Member Only 1,107.83 1,068.28 1,038.02 1,310.76 1,058.10
FRA:DAS
68GF Score
Danieli & C. Officine Meccaniche SpA FRA:DAS
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Danieli & C. Officine Meccaniche SpA 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 €1,058 Mil mean?
Danieli & C. Officine Meccaniche SpA (FRA:DAS) has a Accounts Receivable of €1,058 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Danieli & C. Officine Meccaniche SpA and its competitors.
Is Danieli & C. Officine Meccaniche SpA's Accounts Receivable too high?
Danieli & C. Officine Meccaniche SpA's current Accounts Receivable is €1,058 Mil. Overall, Danieli & C. Officine Meccaniche SpA has a GF Score™ of 68/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Danieli & C. Officine Meccaniche SpA's Accounts Receivable compare to GEV and ETN?
Danieli & C. Officine Meccaniche SpA's Accounts Receivable of €1,058 Mil can be compared against companies in the Industrial Products 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 Industrial Products company?
A good Accounts Receivable depends on the Industrial Products 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 Danieli & C. Officine Meccaniche SpA and its competitors. Danieli & C. Officine Meccaniche SpA's current Accounts Receivable is €1,058 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Danieli & C. Officine Meccaniche SpA stock overvalued right now?
Based on GuruFocus' analysis, Danieli & C. Officine Meccaniche SpA (FRA:DAS) is currently considered Significantly Overvalued. The stock's GF Value™ is €29.32, compared to a current price of €67.55 — trading 130.4% above its estimated fair value. The current Accounts Receivable is €1,058 Mil. Danieli & C. Officine Meccaniche SpA's overall GF Score™ is 68/100 with 7 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 Danieli & C. Officine Meccaniche SpA (FRA:DAS), the current Accounts Receivable is €1,058 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 Danieli & C. Officine Meccaniche SpA (FRA:DAS) Overvalued in 2026?

Based on GuruFocus' analysis, Danieli & C. Officine Meccaniche SpA stock appears to be overvalued. The current stock price of €67.55 is trading 130.4% above its estimated GF Value™ of €29.32. GuruFocus considers Danieli & C. Officine Meccaniche SpA to be Significantly Overvalued.

Key valuation signals for FRA:DAS:

  • Accounts Receivable: €1,058 Mil
  • GF Value™: €29.32 vs. price of €67.55 (130.4% above fair value)
  • GF Score™: 68/100 with 7 warning signs

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


Danieli & C. Officine Meccaniche SpA Business Description

Address Via Nazionale 41, Buttrio, Udine, ITA, 33042
Danieli & C. Officine Meccaniche SpA is an Italy-based company that is engaged in manufacturing and distribution of steel and other nonferrous metal products as well as plant building. The company operates through two segments, namely steelmaking and plant making. The Steelmaking segment manufactures ingots, forged bars, blooms, rolled bars, bar in coils and others. End customers primarily come from the mechanical, automotive, oil & gas, power generation and other sectors. The Plant Making segment designs and builds mines, pellet production plants, furnaces, rolling mills and other various plants and facilities. The company has a global presence, with Europe, Middle East and Far East being the three largest markets for the company.
68GF Score

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

€67.55
Price
€29.32
GF Value