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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.
Industrial & Infrastructure Fund Investment's Days Sales Outstanding for the
six
months ended in Jan. 2026 was 12.84.
In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Industrial & Infrastructure Fund Investment's liquidation value for the
six
months ended in Jan. 2026 was €-1,615.7 Mil.
Industrial & Infrastructure Fund Investment (FRA:2ES) 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.
Industrial & Infrastructure Fund Investment's Days Sales Outstanding for the quarter that ended in Jan. 2026 is calculated as:
2. In Ben Graham's calculation of liquidation value, Industrial & Infrastructure Fund Investment's accounts receivable are only considered to be worth 75% of book value:
Industrial & Infrastructure Fund Investment's liquidation value for the quarter that ended in Jan. 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.
Industrial & Infrastructure Fund Investment Change In Receivables Related Terms
Industrial & Infrastructure Fund Investment 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.
Industrial & Infrastructure Fund Investment Change In Receivables Chart
Industrial & Infrastructure Fund Investment Annual Data
Industrial & Infrastructure Fund Investment 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 Jan. 2026 adds up the semi-annually data reported by the company within the most recent 12 months, which was €-2.3 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 €-2.3 Mil mean?
Industrial & Infrastructure Fund Investment (FRA:2ES) has a Change In Receivables of €-2.3 Mil as of Jan. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Industrial & Infrastructure Fund Investment and its competitors.
Is Industrial & Infrastructure Fund Investment's Change In Receivables too high?
Industrial & Infrastructure Fund Investment's current Change In Receivables is €-2.3 Mil. Overall, Industrial & Infrastructure Fund Investment has a GF Score™ of 77/100, reflecting its overall financial health beyond just this single metric.
How does Industrial & Infrastructure Fund Investment's Change In Receivables compare to PLD and PSA?
Industrial & Infrastructure Fund Investment's Change In Receivables of €-2.3 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 Industrial & Infrastructure Fund Investment and its competitors. Industrial & Infrastructure Fund Investment's current Change In Receivables is €-2.3 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Industrial & Infrastructure Fund Investment stock overvalued right now?
Industrial & Infrastructure Fund Investment (FRA:2ES) has a current Change In Receivables of €-2.3 Mil. The stock's GF Value™ is €743.75, compared to a current price of €800.00 — trading 7.6% above its estimated fair value. The current Change In Receivables is €-2.3 Mil. Industrial & Infrastructure Fund Investment's overall GF Score™ is 77/100 with 11 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 Industrial & Infrastructure Fund Investment (FRA:2ES), the current Change In Receivables is €-2.3 Mil as of Jan. 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 Industrial & Infrastructure Fund Investment (FRA:2ES) Overvalued in 2026?
Based on GuruFocus' analysis, Industrial & Infrastructure Fund Investment stock appears to be overvalued.
The current stock price of €800.00 is trading 7.6% above its estimated GF Value™ of €743.75.
Key valuation signals for FRA:2ES:
Change In Receivables: €-2.3 Mil
GF Value™: €743.75 vs. price of €800.00 (7.6% above fair value)
No single metric tells the full story. See the FRA:2ES stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Industrial & Infrastructure Fund Investment Business Description
Industrial & Infrastructure Fund Investment Corp operates as a J-REIT specializing in industrial properties. The company focuses on industrial properties including logistic facilities, manufacturing and R&D facilities, and infrastructures.
77GF Score
Get the complete analysis for FRA:2ES
Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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