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.
AT&S Austria Technologie & Systemtechnik AG's Days Sales Outstanding for the
three
months ended in Mar. 2026 was 23.02.
In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. AT&S Austria Technologie & Systemtechnik AG's liquidation value for the
three
months ended in Mar. 2026 was €-2,592 Mil.
AT&S Austria Technologie & Systemtechnik AG (CHIX:ATSv) 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.
AT&S Austria Technologie & Systemtechnik AG's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:
2. In Ben Graham's calculation of liquidation value, AT&S Austria Technologie & Systemtechnik AG's accounts receivable are only considered to be worth 75% of book value:
AT&S Austria Technologie & Systemtechnik AG's liquidation value for the quarter that ended in Mar. 2026 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.
AT&S Austria Technologie & Systemtechnik AG Change In Receivables Related Terms
AT&S Austria Technologie & Systemtechnik AG 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.
AT&S Austria Technologie & Systemtechnik AG Change In Receivables Chart
AT&S Austria Technologie & Systemtechnik AG Annual Data
AT&S Austria Technologie & Systemtechnik AG 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 Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was €88 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 €88 Mil mean?
AT&S Austria Technologie & Systemtechnik AG (CHIX:ATSV) has a Change In Receivables of €88 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for AT&S Austria Technologie & Systemtechnik AG and its competitors.
Is AT&S Austria Technologie & Systemtechnik AG's Change In Receivables too high?
AT&S Austria Technologie & Systemtechnik AG's current Change In Receivables is €88 Mil. Overall, AT&S Austria Technologie & Systemtechnik AG has a GF Score™ of 70/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does AT&S Austria Technologie & Systemtechnik AG's Change In Receivables compare to APH and GLW?
AT&S Austria Technologie & Systemtechnik AG's Change In Receivables of €88 Mil can be compared against companies in the Hardware 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 Hardware company?
A good Change In Receivables depends on the Hardware 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 AT&S Austria Technologie & Systemtechnik AG and its competitors. AT&S Austria Technologie & Systemtechnik AG's current Change In Receivables is €88 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is AT&S Austria Technologie & Systemtechnik AG stock overvalued right now?
Based on GuruFocus' analysis, AT&S Austria Technologie & Systemtechnik AG (CHIX:ATSV) is currently considered Significantly Overvalued. The stock's GF Value™ is €25.70, compared to a current price of €160.80 — trading 525.7% above its estimated fair value. The current Change In Receivables is €88 Mil. AT&S Austria Technologie & Systemtechnik AG's overall GF Score™ is 70/100 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 AT&S Austria Technologie & Systemtechnik AG (CHIX:ATSV), the current Change In Receivables is €88 Mil as of Mar. 2026. 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 AT&S Austria Technologie & Systemtechnik AG (CHIX:ATSV) Overvalued in 2026?
Based on GuruFocus' analysis, AT&S Austria Technologie & Systemtechnik AG stock appears to be overvalued.
The current stock price of €160.80 is trading 525.7% above its estimated GF Value™ of €25.70.
GuruFocus considers AT&S Austria Technologie & Systemtechnik AG to be Significantly Overvalued.
Key valuation signals for CHIX:ATSV:
Change In Receivables: €88 Mil
GF Value™: €25.70 vs. price of €160.80 (525.7% above fair value)
No single metric tells the full story. See the CHIX:ATSV stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
AT&S Austria Technologie & Systemtechnik AG Business Description
AT&S Austria Technologie & Systemtechnik AG provider of high-end IC substrates and printed circuit boards. The company develops and manufactures interconnection technologies for key digital industries, including mobile devices, automotive and aerospace, industrial, medical, and high-performance computing for Al applications. The products are manufactured in the European and Asian markets and are directly distributed to original equipment manufacturers (OEM) as well as to contracted electronic manufacturers (CEM). Its segments are Electronics solutions, Microelectronics, and Others. Majority of revenue comes from Microelectronics segment. It has presence in Austria, Germany, Other European countries, China, Other Asian countries, and Americas of which majority of revenue is from America.
70GF Score
Get the complete analysis for CHIX:ATSV
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
CHIX:ATSV has been successfully added to your 
