Grupa Azoty (FRA:5PL) Change In Receivables: €29 Mil (TTM As of Mar. 2026)

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FRA:5PL Grupa Azoty SA FRA:5PL
68 GF Score
Price €4.18
GF Value €4.49
Valuation Fairly Valued
! 6 Warning Signs
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What is Grupa Azoty Change In Receivables?

Grupa Azoty FRA:5PL -1.74% 68 Change In Receivables is €29 Mil as of Mar. 2026. GuruFocus rates FRA:5PL with a GF Score™ of 68/100 and a GF Value™ of €4.49 (Fairly Valued). The stock has 6 warning signs investors should review.

Grupa Azoty's change in receivables for the quarter that ended in Mar. 2026 was €-356 Mil. It means Grupa Azoty's Accounts Receivable increased by €356 Mil from Dec. 2025 to Mar. 2026 .

Grupa Azoty's change in receivables for the fiscal year that ended in Dec. 2025 was €92 Mil. It means Grupa Azoty's Accounts Receivable declined by €92 Mil from Dec. 2024 to Dec. 2025 .

Grupa Azoty's Accounts Receivable for the quarter that ended in Mar. 2026 was €299 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. Grupa Azoty's Days Sales Outstanding for the three months ended in Mar. 2026 was 32.32.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Grupa Azoty's liquidation value for the three months ended in Mar. 2026 was €-3,923 Mil.


Grupa Azoty  (FRA:5PL) 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.

Grupa Azoty's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=299.373/845.153*91
=32.32

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

Grupa Azoty's liquidation value for the quarter that ended in Mar. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=119.604-4469.864+0.75 * 299.373+0.5 * 405.759
=-3,923

* 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.


Grupa Azoty Change In Receivables Related Terms


Grupa Azoty Change In Receivables Historical Data

* Premium members only.

The historical data trend for Grupa Azoty'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.

Grupa Azoty Change In Receivables Chart

Grupa Azoty 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 -222.46 81.56 159.10 57.90 91.53

Grupa Azoty Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 -293.54 291.26 -60.94 154.75 -356.07
FRA:5PL
68GF Score
Grupa Azoty SA FRA:5PL
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Grupa Azoty 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 €29 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 €29 Mil mean?
Grupa Azoty (FRA:5PL) has a Change In Receivables of €29 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Grupa Azoty and its competitors.
Is Grupa Azoty's Change In Receivables too high?
Grupa Azoty's current Change In Receivables is €29 Mil. Overall, Grupa Azoty has a GF Score™ of 68/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Grupa Azoty's Change In Receivables compare to CTVA and CF?
Grupa Azoty's Change In Receivables of €29 Mil can be compared against companies in the Agriculture 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 Agriculture company?
A good Change In Receivables depends on the Agriculture 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 Grupa Azoty and its competitors. Grupa Azoty's current Change In Receivables is €29 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Grupa Azoty stock overvalued right now?
Based on GuruFocus' analysis, Grupa Azoty (FRA:5PL) is currently considered Fairly Valued. The stock's GF Value™ is €4.49, compared to a current price of €4.18 — trading 6.9% below its estimated fair value. The current Change In Receivables is €29 Mil. Grupa Azoty's overall GF Score™ is 68/100 with 6 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 Grupa Azoty (FRA:5PL), the current Change In Receivables is €29 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 Grupa Azoty (FRA:5PL) Overvalued in 2026?

Based on GuruFocus' analysis, Grupa Azoty stock appears to be undervalued. The current stock price of €4.18 is trading 6.9% below its estimated GF Value™ of €4.49. GuruFocus considers Grupa Azoty to be Fairly Valued.

Key valuation signals for FRA:5PL:

  • Change In Receivables: €29 Mil
  • GF Value™: €4.49 vs. price of €4.18 (6.9% below fair value)
  • GF Score™: 68/100 with 6 warning signs

No single metric tells the full story. See the FRA:5PL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Grupa Azoty Business Description

Other Exchanges ATT:Poland
Address ul. Kwiatkowskiego 8, Tarnow, POL, 33-101
Grupa Azoty SA is a holding company, which through its subsidiaries, produces and sells chemicals, plastics, fertilizers, titanium, and extracts sulfur products. The firm organizes itself into five segments based on the product type. The Agro fertilizer segment, which generates the majority of revenue, sells fertilizers and agrochemicals. The Plastics segment sells a variety of plastic products to the automotive, construction, food, and textile industries. The Energy segment produces and sells electricity. The Chemicals segment sells oxo alcohols and other chemicals and its other segment comprises activities such as laboratory services, property rental, and other activities.
68GF Score

Get the complete analysis for FRA:5PL

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

€4.18
Price
€4.49
GF Value