Laboratorio Farmaceutico Erfo SpA (MIL:ERFO) Accounts Receivable: €1.12 Mil (As of Dec. 2025)

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MIL:ERFO Laboratorio Farmaceutico Erfo SpA MIL:ERFO
62 GF Score
Price €1.15
GF Value €2.17
Valuation Significantly Undervalued
! 3 Warning Signs
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What is Laboratorio Farmaceutico Erfo SpA Accounts Receivable?

Laboratorio Farmaceutico Erfo SpA MIL:ERFO 62 Accounts Receivable is €1.12 Mil as of Dec. 2025. GuruFocus rates MIL:ERFO with a GF Score™ of 62/100 and a GF Value™ of €2.17 (Significantly Undervalued). The stock has 3 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Laboratorio Farmaceutico Erfo SpA's accounts receivables for the quarter that ended in Dec. 2025 was €1.12 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Laboratorio Farmaceutico Erfo SpA's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 43.86.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Laboratorio Farmaceutico Erfo SpA's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was €-0.18.


Laboratorio Farmaceutico Erfo 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.

Laboratorio Farmaceutico Erfo 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
=1.119/4.656*91
=43.86

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

Laboratorio Farmaceutico Erfo 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)
=(1.054+0.75 * 1.119+0.5 * 1.378-3.665
-0-0.421)/8.523
=-0.18

* 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.


Laboratorio Farmaceutico Erfo SpA Accounts Receivable Related Terms


Laboratorio Farmaceutico Erfo SpA Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Laboratorio Farmaceutico Erfo 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.

Laboratorio Farmaceutico Erfo SpA Accounts Receivable Chart

Laboratorio Farmaceutico Erfo SpA Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial 0.36 0.00 0.59 0.51 1.12

Laboratorio Farmaceutico Erfo SpA Semi-Annual Data
Dec19 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 0.59 0.55 0.51 1.18 1.12
MIL:ERFO
62GF Score
Laboratorio Farmaceutico Erfo SpA MIL:ERFO
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Laboratorio Farmaceutico Erfo 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 €1.12 Mil mean?
Laboratorio Farmaceutico Erfo SpA (MIL:ERFO) has a Accounts Receivable of €1.12 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Laboratorio Farmaceutico Erfo SpA and its competitors.
Is Laboratorio Farmaceutico Erfo SpA's Accounts Receivable too high?
Laboratorio Farmaceutico Erfo SpA's current Accounts Receivable is €1.12 Mil. Overall, Laboratorio Farmaceutico Erfo SpA has a GF Score™ of 62/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Laboratorio Farmaceutico Erfo SpA's Accounts Receivable compare to KHC and GIS?
Laboratorio Farmaceutico Erfo SpA's Accounts Receivable of €1.12 Mil can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Accounts Receivable depends on the Consumer Packaged Goods 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 Laboratorio Farmaceutico Erfo SpA and its competitors. Laboratorio Farmaceutico Erfo SpA's current Accounts Receivable is €1.12 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Laboratorio Farmaceutico Erfo SpA stock overvalued right now?
Based on GuruFocus' analysis, Laboratorio Farmaceutico Erfo SpA (MIL:ERFO) is currently considered Significantly Undervalued. The stock's GF Value™ is €2.17, compared to a current price of €1.15 — trading 47% below its estimated fair value. The current Accounts Receivable is €1.12 Mil. Laboratorio Farmaceutico Erfo SpA's overall GF Score™ is 62/100 with 3 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 Laboratorio Farmaceutico Erfo SpA (MIL:ERFO), the current Accounts Receivable is €1.12 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 Laboratorio Farmaceutico Erfo SpA (MIL:ERFO) Overvalued in 2026?

Based on GuruFocus' analysis, Laboratorio Farmaceutico Erfo SpA stock appears to be undervalued. The current stock price of €1.15 is trading 47% below its estimated GF Value™ of €2.17. GuruFocus considers Laboratorio Farmaceutico Erfo SpA to be Significantly Undervalued.

Key valuation signals for MIL:ERFO:

  • Accounts Receivable: €1.12 Mil
  • GF Value™: €2.17 vs. price of €1.15 (47% below fair value)
  • GF Score™: 62/100 with 3 warning signs

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


Laboratorio Farmaceutico Erfo SpA Business Description

Address Viale Geki Russo Lo. Pontegallo, Villafranca Tirrena, Messina, ITA, 98049
Laboratorio Farmaceutico Erfo SpA operates in the nutraceutical sector. The company specializes in formulating and producing food supplements and natural medicines in different forms such as liquids, powders, granules, tablets, and soft gels. Geographically, the company generates a majority of its revenue from Italy followed by Spain, France, Belgium, and other countries.
62GF Score

Get the complete analysis for MIL:ERFO

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

€1.15
Price
€2.17
GF Value