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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.
FILA-Fabbrica Italiana Lapis ed Affini SpA's Days Sales Outstanding for the
three
months ended in Mar. 2026 was 109.10.
In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. FILA-Fabbrica Italiana Lapis ed Affini SpA's liquidation value for the
three
months ended in Mar. 2026 was $-273.9 Mil.
FILA-Fabbrica Italiana Lapis ed Affini SpA (OTCPK:FILAF) 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.
FILA-Fabbrica Italiana Lapis ed Affini SpA's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:
2. In Ben Graham's calculation of liquidation value, FILA-Fabbrica Italiana Lapis ed Affini SpA's accounts receivable are only considered to be worth 75% of book value:
FILA-Fabbrica Italiana Lapis ed Affini SpA'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.
FILA-Fabbrica Italiana Lapis ed Affini SpA Change In Receivables Related Terms
FILA-Fabbrica Italiana Lapis ed Affini SpA 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.
FILA-Fabbrica Italiana Lapis ed Affini SpA Change In Receivables Chart
FILA-Fabbrica Italiana Lapis ed Affini SpA Annual Data
FILA-Fabbrica Italiana Lapis ed Affini SpA 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 $3.1 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 $3.1 Mil mean?
FILA-Fabbrica Italiana Lapis ed Affini SpA (FILAF) has a Change In Receivables of $3.1 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for FILA-Fabbrica Italiana Lapis ed Affini SpA and its competitors.
Is FILA-Fabbrica Italiana Lapis ed Affini SpA's Change In Receivables too high?
FILA-Fabbrica Italiana Lapis ed Affini SpA's current Change In Receivables is $3.1 Mil. Overall, FILA-Fabbrica Italiana Lapis ed Affini SpA has a GF Score™ of 58/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does FILA-Fabbrica Italiana Lapis ed Affini SpA's Change In Receivables compare to competitors?
FILA-Fabbrica Italiana Lapis ed Affini SpA's Change In Receivables of $3.1 Mil can be compared against companies in the Industrial Products 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 an Industrial Products company?
A good Change In Receivables depends on the Industrial Products 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 FILA-Fabbrica Italiana Lapis ed Affini SpA and its competitors. FILA-Fabbrica Italiana Lapis ed Affini SpA's current Change In Receivables is $3.1 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is FILA-Fabbrica Italiana Lapis ed Affini SpA stock overvalued right now?
Based on GuruFocus' analysis, FILA-Fabbrica Italiana Lapis ed Affini SpA (FILAF) is currently considered Fairly Valued. The stock's GF Value™ is $9.77, compared to a current price of $9.99 — trading 2.3% above its estimated fair value. The current Change In Receivables is $3.1 Mil. FILA-Fabbrica Italiana Lapis ed Affini SpA's overall GF Score™ is 58/100 with 4 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 FILA-Fabbrica Italiana Lapis ed Affini SpA (FILAF), the current Change In Receivables is $3.1 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 FILA-Fabbrica Italiana Lapis ed Affini SpA (FILAF) Overvalued in 2026?
Based on GuruFocus' analysis, FILA-Fabbrica Italiana Lapis ed Affini SpA stock appears to be overvalued.
The current stock price of $9.99 is trading 2.3% above its estimated GF Value™ of $9.77.
GuruFocus considers FILA-Fabbrica Italiana Lapis ed Affini SpA to be Fairly Valued.
Key valuation signals for FILAF:
Change In Receivables: $3.1 Mil
GF Value™: $9.77 vs. price of $9.99 (2.3% above fair value)
No single metric tells the full story. See the FILAF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
FILA-Fabbrica Italiana Lapis ed Affini SpA Business Description
FILA-Fabbrica Italiana Lapis ed Affini SpA operates in the creativity tools market, producing colouring, design, modelling, writing and painting objects, such as pencils, crayons, modelling clay, chalk, oil colours, acrylics, watercolours, paints and paper for the fine arts, school and leisure. The company, along with its subsidiaries, reports its business segments based on entity location and include Europe, North America (USA and Canada), Central and South America, Asia and the Rest of the World.
58GF Score
Get the complete analysis for FILAF
Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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