Yakkyo SpA (FRA:IA4) Accounts Receivable: €0.60 Mil (As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

FRA:IA4 Yakkyo SpA FRA:IA4
28 GF Score
Price €2.30
! 1 Warning Sign
View Full Analysis

What is Yakkyo SpA Accounts Receivable?

Yakkyo SpA FRA:IA4 +3.60% 28 Accounts Receivable is €0.60 Mil as of Dec. 2025. GuruFocus rates FRA:IA4 with a GF Score™ of 28/100. 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. Yakkyo SpA's accounts receivables for the quarter that ended in Dec. 2025 was €0.60 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Yakkyo SpA's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 10.57.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Yakkyo SpA's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was €-0.11.


Yakkyo 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.

Yakkyo 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
=0.595/10.271*91
=10.57

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

Yakkyo 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)
=(5.186+0.75 * 0.595+0.5 * 0.621-6.535
-0-0)/5.491
=-0.11

* 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.


Yakkyo SpA Accounts Receivable Related Terms


Yakkyo SpA Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Yakkyo 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.

Yakkyo SpA Accounts Receivable Chart

Yakkyo SpA Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
1.58 1.29 2.07 1.30 0.60

Yakkyo SpA Semi-Annual Data
Dec21 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Accounts Receivable Get a 7-Day Free Trial 2.07 1.02 1.30 1.49 0.60
FRA:IA4
28GF Score
Yakkyo SpA FRA:IA4
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Yakkyo 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 €0.60 Mil mean?
Yakkyo SpA (FRA:IA4) has a Accounts Receivable of €0.60 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Yakkyo SpA and its competitors.
Is Yakkyo SpA's Accounts Receivable too high?
Yakkyo SpA's current Accounts Receivable is €0.60 Mil. Overall, Yakkyo SpA has a GF Score™ of 28/100, reflecting its overall financial health beyond just this single metric.
How does Yakkyo SpA's Accounts Receivable compare to UPS and FDX?
Yakkyo SpA's Accounts Receivable of €0.60 Mil can be compared against companies in the Transportation 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 Transportation company?
A good Accounts Receivable depends on the Transportation 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 Yakkyo SpA and its competitors. Yakkyo SpA's current Accounts Receivable is €0.60 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Yakkyo SpA stock overvalued right now?
Yakkyo SpA (FRA:IA4) has a current Accounts Receivable of €0.60 Mil. The current Accounts Receivable is €0.60 Mil. Yakkyo SpA's overall GF Score™ is 28/100 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 Yakkyo SpA (FRA:IA4), the current Accounts Receivable is €0.60 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.

Yakkyo SpA Business Description

Other Exchanges YKY:Italy
Address 29H Marsala Street, Rome, ITA, 00185
Yakkyo SpA offers its customers a complete and high-quality B2B service, based on innovative and technological solutions, which simplifies the online purchasing and selling process for the benefit of customers who intend to purchase and market products from China themselves in their own e-commerce or on third-party platforms. It carries out its business through the proprietary platform called Yakkyofy, which allows customers to manage all the preparatory phases for online sales, starting from the procurement, storage and logistics of goods from Chinese suppliers up to their delivery to end users worldwide.
28GF Score

Get the complete analysis for FRA:IA4

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

€2.30
Price