Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
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.
Ackermans & Van Haaren NV's Days Sales Outstanding for the
six
months ended in Dec. 2025 was 61.26.
In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Ackermans & Van Haaren NV's liquidation value for the
six
months ended in Dec. 2025 was $-12,674 Mil.
Ackermans & Van Haaren NV (OTCPK:AVHNF) 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.
Ackermans & Van Haaren NV's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:
2. In Ben Graham's calculation of liquidation value, Ackermans & Van Haaren NV's accounts receivable are only considered to be worth 75% of book value:
Ackermans & Van Haaren NV's liquidation value for the quarter that ended in Dec. 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.
Ackermans & Van Haaren NV Change In Receivables Related Terms
Ackermans & Van Haaren NV Change In Receivables Historical Data
* 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.
Ackermans & Van Haaren NV Change In Receivables Chart
Ackermans & Van Haaren NV 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 $-504 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.
What does a Change In Receivables of $-504 Mil mean?
Ackermans & Van Haaren NV (AVHNF) has a Change In Receivables of $-504 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Ackermans & Van Haaren NV and its competitors.
Is Ackermans & Van Haaren NV's Change In Receivables too high?
Ackermans & Van Haaren NV's current Change In Receivables is $-504 Mil. Overall, Ackermans & Van Haaren NV has a GF Score™ of 74/100, reflecting its overall financial health beyond just this single metric.
How does Ackermans & Van Haaren NV's Change In Receivables compare to PWR and FIX?
Ackermans & Van Haaren NV's Change In Receivables of $-504 Mil can be compared against companies in the Construction 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 Construction company?
A good Change In Receivables depends on the Construction 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 Ackermans & Van Haaren NV and its competitors. Ackermans & Van Haaren NV's current Change In Receivables is $-504 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ackermans & Van Haaren NV stock overvalued right now?
Ackermans & Van Haaren NV (AVHNF) has a current Change In Receivables of $-504 Mil. The stock's GF Value™ is $241.33, compared to a current price of $306.20 — trading 26.9% above its estimated fair value. The current Change In Receivables is $-504 Mil. Ackermans & Van Haaren NV's overall GF Score™ is 74/100 with 8 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 Ackermans & Van Haaren NV (AVHNF), the current Change In Receivables is $-504 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 Ackermans & Van Haaren NV (AVHNF) Overvalued in 2026?
Based on GuruFocus' analysis, Ackermans & Van Haaren NV stock appears to be overvalued.
The current stock price of $306.20 is trading 26.9% above its estimated GF Value™ of $241.33.
Key valuation signals for AVHNF:
Change In Receivables: $-504 Mil
GF Value™: $241.33 vs. price of $306.20 (26.9% above fair value)
No single metric tells the full story. See the AVHNF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Ackermans & Van Haaren NV is an investment company. It is a diversified group active in Marine Engineering & Contracting, Private Banking, Real Estate, Energy & Resources, and Growth Capital. The company's business segments include: Marine Engineering and Contracting, Private Banking, Real Estate, Energy and Resources, and AvH and Growth Capital. The majority of revenue is derived from the Marine Engineering & Contracting segment.
74GF Score
Get the complete analysis for AVHNF
Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
AVHNF has been successfully added to your 
