Lavipharm (ATH:LAVI) Change In Receivables: €-5.72 Mil (TTM As of Dec. 2025)

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ATH:LAVI Lavipharm SA ATH:LAVI
80 GF Score
Price €1.55
GF Value €1.21
Valuation Modestly Overvalued
! 9 Warning Signs
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What is Lavipharm Change In Receivables?

Lavipharm ATH:LAVI -0.77% 80 Change In Receivables is €-5.72 Mil as of Dec. 2025. GuruFocus rates ATH:LAVI with a GF Score™ of 80/100 and a GF Value™ of €1.21 (Modestly Overvalued). The stock has 9 warning signs investors should review.

Lavipharm's change in receivables for the quarter that ended in Dec. 2025 was €-2.99 Mil. It means Lavipharm's Accounts Receivable increased by €2.99 Mil from Jun. 2025 to Dec. 2025 .

Lavipharm's change in receivables for the fiscal year that ended in Dec. 2025 was €-5.72 Mil. It means Lavipharm's Accounts Receivable increased by €5.72 Mil from Dec. 2024 to Dec. 2025 .

Lavipharm's Accounts Receivable for the quarter that ended in Dec. 2025 was €20.29 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. Lavipharm's Days Sales Outstanding for the six months ended in Dec. 2025 was 103.20.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Lavipharm's liquidation value for the six months ended in Dec. 2025 was €-41.18 Mil.

Lavipharm  (ATH:LAVI) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=20.286/35.875*91
=103.20

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

Lavipharm'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)
=6.106-73.81+0.75 * 20.286+0.5 * 22.613
=-41.18

* 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.

Lavipharm Change In Receivables Related Terms

Lavipharm Change In Receivables Historical Data

* Premium members only.

The historical data trend for Lavipharm'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.

Lavipharm Change In Receivables Chart

Lavipharm Annual Data
Trend Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only -3.34 0.10 -6.19 -1.29 -5.72

Lavipharm Semi-Annual Data
Dec17 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 -3.77 -2.88 1.60 -2.73 -2.99
ATH:LAVI
80GF Score
Lavipharm SA ATH:LAVI
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Lavipharm 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 €-5.72 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 €-5.72 Mil mean?
Lavipharm (ATH:LAVI) has a Change In Receivables of €-5.72 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Lavipharm and its competitors.
Is Lavipharm's Change In Receivables too high?
Lavipharm's current Change In Receivables is €-5.72 Mil. Overall, Lavipharm has a GF Score™ of 80/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lavipharm's Change In Receivables compare to ZTS and UTHR?
Lavipharm's Change In Receivables of €-5.72 Mil can be compared against companies in the Drug Manufacturers 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 Drug Manufacturers company?
A good Change In Receivables depends on the Drug Manufacturers 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 Lavipharm and its competitors. Lavipharm's current Change In Receivables is €-5.72 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lavipharm stock overvalued right now?
Based on GuruFocus' analysis, Lavipharm (ATH:LAVI) is currently considered Modestly Overvalued. The stock's GF Value™ is €1.21, compared to a current price of €1.55 — trading 28.3% above its estimated fair value. The current Change In Receivables is €-5.72 Mil. Lavipharm's overall GF Score™ is 80/100 with 9 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 Lavipharm (ATH:LAVI), the current Change In Receivables is €-5.72 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 Lavipharm (ATH:LAVI) Overvalued in 2026?

Based on GuruFocus' analysis, Lavipharm stock appears to be overvalued. The current stock price of €1.55 is trading 28.3% above its estimated GF Value™ of €1.21. GuruFocus considers Lavipharm to be Modestly Overvalued.

Key valuation signals for ATH:LAVI:

  • Change In Receivables: €-5.72 Mil
  • GF Value™: €1.21 vs. price of €1.55 (28.3% above fair value)
  • GF Score™: 80/100 with 9 warning signs

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

Lavipharm Business Description

Other Exchanges BXA0:Germany
Address 12, Agias Marinas Street, PO Box 59, Paiania, GRC, 19002
Lavipharm SA develops, manufactures, markets, and distributes pharmaceutical, cosmetic, and consumer health products in Greece and internationally. The company's product portfolio includes safe and effective therapeutic solutions that meet consumers' needs for health and well-being. Its main product categories are Cardiology, Oncology, Urology, Neurology, Psychiatry, Chronic Pain, General Medicine, Self-Treatment, and Dermocosmetic care.
80GF Score

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

€1.55
Price
€1.21
GF Value