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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Paragon GmbH KGaA's accounts receivables for the quarter that ended in Sep. 2025 was €7.8 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Paragon GmbH KGaA's Days Sales Outstanding for the quarter that ended in Sep. 2025 was 25.55.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Paragon GmbH KGaA's Net-Net Working Capital per share for the quarter that ended in Sep. 2025 was €-20.11.
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.
Paragon GmbH KGaA's Days Sales Outstanding for the quarter that ended in Sep. 2025 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Paragon GmbH KGaA's accounts receivable are only considered to be worth 75% of book value:
Paragon GmbH KGaA's Net-Net Working Capital Per Share for the quarter that ended in Sep. 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.
Paragon GmbH KGaA Accounts Receivable Related Terms
Paragon GmbH KGaA Accounts Receivable Historical Data
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The historical data trend for Paragon GmbH KGaA'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.
Paragon GmbH KGaA (LTS:0NFG) has a Accounts Receivable of €7.8 Mil as of Sep. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Paragon GmbH KGaA and its competitors.
Is Paragon GmbH KGaA's Accounts Receivable too high?
Paragon GmbH KGaA's current Accounts Receivable is €7.8 Mil. Overall, Paragon GmbH KGaA has a GF Score™ of 49/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Paragon GmbH KGaA's Accounts Receivable compare to ORLY and AZO?
Paragon GmbH KGaA's Accounts Receivable of €7.8 Mil can be compared against companies in the Vehicles & Parts 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 Vehicles & Parts company?
A good Accounts Receivable depends on the Vehicles & Parts 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 Paragon GmbH KGaA and its competitors. Paragon GmbH KGaA's current Accounts Receivable is €7.8 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Paragon GmbH KGaA stock overvalued right now?
Based on GuruFocus' analysis, Paragon GmbH KGaA (LTS:0NFG) is currently considered Possible Value Trap. The stock's GF Value™ is €3.02, compared to a current price of €1.06 — trading 64.9% below its estimated fair value. The current Accounts Receivable is €7.8 Mil. Paragon GmbH KGaA's overall GF Score™ is 49/100 with 5 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 Paragon GmbH KGaA (LTS:0NFG), the current Accounts Receivable is €7.8 Mil as of Sep. 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 Paragon GmbH KGaA (LTS:0NFG) Overvalued in 2026?
Based on GuruFocus' analysis, Paragon GmbH KGaA stock appears to be undervalued.
The current stock price of €1.06 is trading 64.9% below its estimated GF Value™ of €3.02.
GuruFocus considers Paragon GmbH KGaA to be Possible Value Trap.
Key valuation signals for LTS:0NFG:
Accounts Receivable: €7.8 Mil
GF Value™: €3.02 vs. price of €1.06 (64.9% below fair value)
No single metric tells the full story. See the LTS:0NFG stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Paragon GmbH & Co KGaA develops and manufactures electronic components and sensors for the automotive industry. The business activity of the firm is operated in two segments namely Electronics and Mechanics. The Electronics segment that derives the majority of revenue sells air-quality sensors, high-end acoustic systems, and display instruments. The Mechanics segment focuses on adjustable body components such as adaptively extendable spoilers. Geographically all the activity of the firm functions through Germany, however, it also holds a presence at the international level.
49GF 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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