M4B Spolka Akcyjna (FRA:24D) Change In Receivables: €1.00 Mil (TTM As of Jun. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

FRA:24D M4B Spolka Akcyjna FRA:24D
79 GF Score
Price €1.72
GF Value €1.94
! 2 Warning Signs
View Full Analysis

What is M4B Spolka Akcyjna Change In Receivables?

M4B Spolka Akcyjna FRA:24D 79 Change In Receivables is €1.00 Mil as of Jun. 2026. GuruFocus rates FRA:24D with a GF Score™ of 79/100 and a GF Value™ of €1.94. The stock has 2 warning signs investors should review.

M4B Spolka Akcyjna's change in receivables for the quarter that ended in Jun. 2026 was €1.29 Mil. It means M4B Spolka Akcyjna's Accounts Receivable declined by €1.29 Mil from Dec. 2025 to Jun. 2026 .

M4B Spolka Akcyjna's change in receivables for the fiscal year that ended in Dec. 2025 was €-0.41 Mil. It means M4B Spolka Akcyjna's Accounts Receivable increased by €0.41 Mil from Dec. 2024 to Dec. 2025 .

M4B Spolka Akcyjna's Accounts Receivable for the quarter that ended in Jun. 2026 was €1.38 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. M4B Spolka Akcyjna's Days Sales Outstanding for the six months ended in Jun. 2026 was 66.55.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. M4B Spolka Akcyjna's liquidation value for the six months ended in Jun. 2026 was €-1.77 Mil.


M4B Spolka Akcyjna  (FRA:24D) 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.

M4B Spolka Akcyjna's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1.377/3.776*91
=66.55

2. In Ben Graham's calculation of liquidation value, M4B Spolka Akcyjna's accounts receivable are only considered to be worth 75% of book value:

M4B Spolka Akcyjna's liquidation value for the quarter that ended in Jun. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=0.048-5.001+0.75 * 1.377+0.5 * 4.294
=-1.77

* 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.


M4B Spolka Akcyjna Change In Receivables Related Terms


M4B Spolka Akcyjna Change In Receivables Historical Data

* Premium members only.

The historical data trend for M4B Spolka Akcyjna'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.

M4B Spolka Akcyjna Change In Receivables Chart

M4B Spolka Akcyjna Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.03 -0.18 -1.14 0.59 -0.41

M4B Spolka Akcyjna Semi-Annual Data
Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 Jun26
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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only 1.16 -0.58 -0.13 -0.29 1.29
FRA:24D
79GF Score
M4B Spolka Akcyjna FRA:24D
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

M4B Spolka Akcyjna 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 Jun. 2026 adds up the semi-annually data reported by the company within the most recent 12 months, which was €1.00 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 €1.00 Mil mean?
M4B Spolka Akcyjna (FRA:24D) has a Change In Receivables of €1.00 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for M4B Spolka Akcyjna and its competitors.
Is M4B Spolka Akcyjna's Change In Receivables too high?
M4B Spolka Akcyjna's current Change In Receivables is €1.00 Mil. Overall, M4B Spolka Akcyjna has a GF Score™ of 79/100, reflecting its overall financial health beyond just this single metric.
How does M4B Spolka Akcyjna's Change In Receivables compare to competitors?
M4B Spolka Akcyjna's Change In Receivables of €1.00 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 M4B Spolka Akcyjna and its competitors. M4B Spolka Akcyjna's current Change In Receivables is €1.00 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is M4B Spolka Akcyjna stock overvalued right now?
M4B Spolka Akcyjna (FRA:24D) has a current Change In Receivables of €1.00 Mil. The stock's GF Value™ is €1.94, compared to a current price of €1.72 — trading 11.3% below its estimated fair value. The current Change In Receivables is €1.00 Mil. M4B Spolka Akcyjna's overall GF Score™ is 79/100 with 2 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 M4B Spolka Akcyjna (FRA:24D), the current Change In Receivables is €1.00 Mil as of Jun. 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 M4B Spolka Akcyjna (FRA:24D) Overvalued in 2026?

Based on GuruFocus' analysis, M4B Spolka Akcyjna stock appears to be undervalued. The current stock price of €1.72 is trading 11.3% below its estimated GF Value™ of €1.94.

Key valuation signals for FRA:24D:

  • Change In Receivables: €1.00 Mil
  • GF Value™: €1.94 vs. price of €1.72 (11.3% below fair value)
  • GF Score™: 79/100 with 2 warning signs

No single metric tells the full story. See the FRA:24D stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


M4B Spolka Akcyjna Business Description

Other Exchanges M4B:Poland
Address Domaniewska Street 47, Warszawa, POL, 02-672
M4B Spolka Akcyjna is involved in designing and creating digital signage solutions in the data communications industry in Poland. Its principal product, WAVE Multimedia Everywhere, is a software product to manage wide screen networks online.
79GF Score

Get the complete analysis for FRA:24D

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

€1.72
Price
€1.94
GF Value