Emerald Horizon AG (FRA:YO2) Accounts Receivable: €0.90 Mil (As of Dec. 2025)

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FRA:YO2 Emerald Horizon AG FRA:YO2
16 GF Score
Price €1,134.00
! 1 Warning Sign
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What is Emerald Horizon AG Accounts Receivable?

Emerald Horizon AG FRA:YO2 -0.87% 16 Accounts Receivable is €0.90 Mil as of Dec. 2025. GuruFocus rates FRA:YO2 with a GF Score™ of 16/100. 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. Emerald Horizon AG's accounts receivables for the quarter that ended in Dec. 2025 was €0.90 Mil.

Accounts receivable can be measured by Days Sales Outstanding.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Emerald Horizon AG's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was €-5.21.


Emerald Horizon AG 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.

Emerald Horizon AG's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0.899/0*91
=

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

Emerald Horizon AG'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)
=(1.171+0.75 * 0.899+0.5 * 0-7.311
-0-0)/1.049
=-5.21

* 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.


Emerald Horizon AG Accounts Receivable Related Terms


Emerald Horizon AG Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Emerald Horizon AG'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.

Emerald Horizon AG Accounts Receivable Chart

Emerald Horizon AG Annual Data
Trend Dec23 Dec24 Dec25
Accounts Receivable
0.65 0.57 0.90

Emerald Horizon AG Quarterly Data
Dec23 Dec24 Dec25
Accounts Receivable 0.65 0.57 0.90
FRA:YO2
16GF Score
Emerald Horizon AG FRA:YO2
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Emerald Horizon AG 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 €0.90 Mil mean?
Emerald Horizon AG (FRA:YO2) has a Accounts Receivable of €0.90 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Emerald Horizon AG and its competitors.
Is Emerald Horizon AG's Accounts Receivable too high?
Emerald Horizon AG's current Accounts Receivable is €0.90 Mil. Overall, Emerald Horizon AG has a GF Score™ of 16/100, reflecting its overall financial health beyond just this single metric.
How does Emerald Horizon AG's Accounts Receivable compare to GEV and ETN?
Emerald Horizon AG's Accounts Receivable of €0.90 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 Emerald Horizon AG and its competitors. Emerald Horizon AG's current Accounts Receivable is €0.90 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Emerald Horizon AG stock overvalued right now?
Emerald Horizon AG (FRA:YO2) has a current Accounts Receivable of €0.90 Mil. The current Accounts Receivable is €0.90 Mil. Emerald Horizon AG's overall GF Score™ is 16/100 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 Emerald Horizon AG (FRA:YO2), the current Accounts Receivable is €0.90 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.

Emerald Horizon AG Business Description

Other Exchanges SMRX:Austria
Address Karl-Huber-Gasse 15, Graz, AUT, 8041
Emerald Horizon AG develops technologies for decarbonizing the energy supply under the SMRX brand-ranging from hybrid energy storage systems to next-generation modular reactors. The company aims to provide safe, scalable, and globally deployable baseload energy, free from the drawbacks of conventional nuclear technology. Its technologies under development include ADES, an accelerator-driven thorium-based nuclear power system, and CALstore, a molten-salt thermal energy storage system. The company also develops the DUALstore PLUS system, which combines energy storage technologies with an AI-based multicontrol unit.
16GF 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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