Daios Plastic (ATH:DAIOS) Change In Receivables: €-3.24 Mil (TTM As of Dec. 2025)

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ATH:DAIOS Daios Plastic SA ATH:DAIOS
67 GF Score
Price €7.80
GF Value €4.12
Valuation Significantly Overvalued
! 2 Warning Signs
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What is Daios Plastic Change In Receivables?

Daios Plastic ATH:DAIOS -2.50% 67 Change In Receivables is €-3.24 Mil as of Dec. 2025. GuruFocus rates ATH:DAIOS with a GF Score™ of 67/100 and a GF Value™ of €4.12 (Significantly Overvalued). The stock has 2 warning signs investors should review.

Daios Plastic's change in receivables for the quarter that ended in Dec. 2025 was €0.80 Mil. It means Daios Plastic's Accounts Receivable declined by €0.80 Mil from Jun. 2025 to Dec. 2025 .

Daios Plastic's change in receivables for the fiscal year that ended in Dec. 2025 was €-3.24 Mil. It means Daios Plastic's Accounts Receivable increased by €3.24 Mil from Dec. 2024 to Dec. 2025 .

Daios Plastic's Accounts Receivable for the quarter that ended in Dec. 2025 was €9.66 Mil.

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 Receivable are being managed. Daios Plastic's Days Sales Outstanding for the six months ended in Dec. 2025 was 44.14.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Daios Plastic's liquidation value for the six months ended in Dec. 2025 was €-91.57 Mil.

Daios Plastic  (ATH:DAIOS) Change In Receivables 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 Receivable are being managed.

Daios Plastic's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=9.657/39.925*91
=44.14

2. In Ben Graham's calculation of liquidation value, Daios Plastic's accounts receivable are only considered to be worth 75% of book value:

Daios Plastic's liquidation value for the quarter that ended in Dec. 2025 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=13.156-113.79+0.75 * 9.657+0.5 * 3.651
=-91.57

* 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.

Daios Plastic Change In Receivables Related Terms

Daios Plastic Change In Receivables Historical Data

* Premium members only.

The historical data trend for Daios Plastic's Change In Receivables 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.

Daios Plastic Change In Receivables Chart

Daios Plastic Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.20 -2.76 -0.06 2.21 -3.24

Daios Plastic Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Change In Receivables 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 1.16 -1.45 3.66 -4.05 0.80
ATH:DAIOS
67GF Score
Daios Plastic SA ATH:DAIOS
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Daios Plastic Change In Receivables Calculation

Change In Accounts Receivable relative to the previous period. It is any increase or decrease in the cash a company is owed by its customers.

Change In Receivables for the trailing twelve months (TTM) ended in Dec. 2025 adds up the semi-annually data reported by the company within the most recent 12 months, which was €-3.24 Mil.

* 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.

Frequently Asked Questions Learn more about Change In Receivables →
What does a Change In Receivables of €-3.24 Mil mean?
Daios Plastic (ATH:DAIOS) has a Change In Receivables of €-3.24 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Daios Plastic and its competitors.
Is Daios Plastic's Change In Receivables too high?
Daios Plastic's current Change In Receivables is €-3.24 Mil. Overall, Daios Plastic has a GF Score™ of 67/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Daios Plastic's Change In Receivables compare to LIN and SHW?
Daios Plastic's Change In Receivables of €-3.24 Mil can be compared against companies in the Chemicals industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Change In Receivables for a Chemicals company?
A good Change In Receivables depends on the Chemicals industry context. However, Change In Receivables 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 Change In Receivables mean?
A high Change In Receivables can signal that a stock is expensive relative to its fundamentals. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Daios Plastic and its competitors. Daios Plastic's current Change In Receivables is €-3.24 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Daios Plastic stock overvalued right now?
Based on GuruFocus' analysis, Daios Plastic (ATH:DAIOS) is currently considered Significantly Overvalued. The stock's GF Value™ is €4.12, compared to a current price of €7.80 — trading 89.3% above its estimated fair value. The current Change In Receivables is €-3.24 Mil. Daios Plastic's overall GF Score™ is 67/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Change In Receivables calculated?
Change In Receivables is calculated from a company's financial statements. For Daios Plastic (ATH:DAIOS), the current Change In Receivables is €-3.24 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 Daios Plastic (ATH:DAIOS) Overvalued in 2026?

Based on GuruFocus' analysis, Daios Plastic stock appears to be overvalued. The current stock price of €7.80 is trading 89.3% above its estimated GF Value™ of €4.12. GuruFocus considers Daios Plastic to be Significantly Overvalued.

Key valuation signals for ATH:DAIOS:

  • Change In Receivables: €-3.24 Mil
  • GF Value™: €4.12 vs. price of €7.80 (89.3% above fair value)
  • GF Score™: 67/100 with 2 warning signs

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

Daios Plastic Business Description

Address 12th klm Veroia, Naousa, GRC, 59200
Daios Plastic SA manufactures and supplies plastic sheeting and polythene pipes for agricultural purposes. The company's products include Soft Fruit Protection/Safe-D, Greenhouse films, Special Films for Greenhouses, Asparagus films, Low-tunnels and Mulch films.
67GF Score

Get the complete analysis for ATH:DAIOS

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

€7.80
Price
€4.12
GF Value