FESNF (First Real Estate Investment Trust) Change In Receivables: $-2.87 Mil (TTM As of Dec. 2025)

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First Real Estate Investment Trust FESNF

What is First Real Estate Investment Trust Change In Receivables?

First Real Estate Investment Trust FESNF 30 Change In Receivables is $-2.87 Mil as of Dec. 2025. GuruFocus rates FESNF with a GF Score™ of 30/100 and a GF Value™ of $0.21. The stock has 5 warning signs investors should review.

First Real Estate Investment Trust's change in receivables for the quarter that ended in Dec. 2025 was $-1.96 Mil. It means First Real Estate Investment Trust's Accounts Receivable increased by $1.96 Mil from Jun. 2025 to Dec. 2025 .

First Real Estate Investment Trust's change in receivables for the fiscal year that ended in Dec. 2025 was $-2.86 Mil. It means First Real Estate Investment Trust's Accounts Receivable increased by $2.86 Mil from Dec. 2024 to Dec. 2025 .

First Real Estate Investment Trust's Accounts Receivable for the quarter that ended in Dec. 2025 was $6.84 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. First Real Estate Investment Trust's Days Sales Outstanding for the six months ended in Dec. 2025 was 32.19.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. First Real Estate Investment Trust's liquidation value for the six months ended in Dec. 2025 was $-360.78 Mil.

First Real Estate Investment Trust (OTCPK:FESNF) 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.

First Real Estate Investment Trust's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	6.841	/	38.788	*	91
=	32.19

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

First Real Estate Investment Trust'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)
=	43.54	-	409.448	+	0.75 * 6.841	+	0.5 * 0
=	-360.78

* 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.

First Real Estate Investment Trust Change In Receivables Related Terms

First Real Estate Investment Trust Change In Receivables Historical Data

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The historical data trend for First Real Estate Investment Trust's Change In Receivables can be seen below:

First Real Estate Investment Trust Change In Receivables Chart

First Real Estate Investment Trust Annual Data

Trend

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Dec25

Change In Receivables

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4.06

17.47

-5.01

0.67

-2.86

First Real Estate Investment Trust 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															-4.17	-5.03	5.70	-0.90	-1.96

30GF Score

First Real Estate Investment Trust FESNF

Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.

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First Real Estate Investment Trust 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 $-2.87 Mil.

Frequently Asked Questions Learn more about Change In Receivables →

What does a Change In Receivables of $-2.87 Mil mean?

First Real Estate Investment Trust (FESNF) has a Change In Receivables of $-2.87 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for First Real Estate Investment Trust and its competitors.

Is First Real Estate Investment Trust's Change In Receivables too high?

First Real Estate Investment Trust's current Change In Receivables is $-2.87 Mil. Overall, First Real Estate Investment Trust has a GF Score™ of 30/100, reflecting its overall financial health beyond just this single metric.

How does First Real Estate Investment Trust's Change In Receivables compare to WELL and VTR?

First Real Estate Investment Trust's Change In Receivables of $-2.87 Mil can be compared against companies in the REITs 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 REITs company?

A good Change In Receivables depends on the REITs 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 First Real Estate Investment Trust and its competitors. First Real Estate Investment Trust's current Change In Receivables is $-2.87 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is First Real Estate Investment Trust stock overvalued right now?

First Real Estate Investment Trust (FESNF) has a current Change In Receivables of $-2.87 Mil. The stock's GF Value™ is $0.21, compared to a current price of $0.19 — trading 9.5% below its estimated fair value. The current Change In Receivables is $-2.87 Mil. First Real Estate Investment Trust's overall GF Score™ is 30/100 with 5 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 First Real Estate Investment Trust (FESNF), the current Change In Receivables is $-2.87 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 First Real Estate Investment Trust (FESNF) Overvalued in 2026?

Based on GuruFocus' analysis, First Real Estate Investment Trust stock appears to be undervalued. The current stock price of $0.19 is trading 9.5% below its estimated GF Value™ of $0.21.

Key valuation signals for FESNF:

Change In Receivables: $-2.87 Mil
GF Value™: $0.21 vs. price of $0.19 (9.5% below fair value)
GF Score™: 30/100 with 5 warning signs

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

First Real Estate Investment Trust Business Description

Industry Real Estate REITs

Comparable Companies SGX:M1GU SGX:ODBU SGX:MXNU SGX:DHLU SGX:OXMU SGX:UD1U SGX:CMOU SGX:BMGU SGX:XZL SGX:BTOU WELL VTR DOC OHI AHR CTRE HR XBRU:AED TSX:CSH.UN SBRA

Other Exchanges AW9U:Singapore F1T:Germany

Address 333 Orchard Road, No. 33-02, Singapore, SGP, 238867

Website https://www.first-reit.com

First Real Estate Investment Trust is a healthcare real estate investment trust focused on investing in diverse yield-accretive healthcare and healthcare-related real estate assets within and outside of Asia. The Trust has a portfolio of 32 properties across Asia. These include 15 properties in Indonesia comprising 11 hospitals, two integrated hospitals & malls, one integrated hospital & hotel, and one hotel & country club; three nursing homes in Singapore; and 14 nursing homes in Japan.

30GF Score

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

$0.19

Price

$0.21

GF Value

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