Shift (FRA:7CZ) Change In Receivables: €0.0 Mil (TTM As of Feb. 2026)

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FRA:7CZ Shift Inc FRA:7CZ
83 GF Score
Price €4.92
GF Value €9.38
Valuation Significantly Undervalued
! 1 Warning Sign
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What is Shift Change In Receivables?

Shift FRA:7CZ -3.53% 83 Change In Receivables is €0.0 Mil as of Feb. 2026. GuruFocus rates FRA:7CZ with a GF Score™ of 83/100 and a GF Value™ of €9.38 (Significantly Undervalued). The stock has 1 warning sign investors should review.

Shift's change in receivables for the quarter that ended in Feb. 2026 was €0.0 Mil. It means Shift's Accounts Receivable stayed the same from Nov. 2025 to Feb. 2026 .

Shift's change in receivables for the fiscal year that ended in Aug. 2025 was €-7.2 Mil. It means Shift's Accounts Receivable increased by €7.2 Mil from Aug. 2024 to Aug. 2025 .

Shift's Accounts Receivable for the quarter that ended in Feb. 2026 was €94.2 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. Shift's Days Sales Outstanding for the three months ended in Feb. 2026 was 42.36.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Shift's liquidation value for the three months ended in Feb. 2026 was €-16.7 Mil.

Shift  (FRA:7CZ) 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.

Shift's Days Sales Outstanding for the quarter that ended in Feb. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=94.177/202.852*91
=42.36

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

Shift's liquidation value for the quarter that ended in Feb. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=133.308-228.09+0.75 * 94.177+0.5 * 14.907
=-16.7

* 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.

Shift Change In Receivables Related Terms

Shift Change In Receivables Historical Data

* Premium members only.

The historical data trend for Shift'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.

Shift Change In Receivables Chart

Shift Annual Data
Trend Aug16 Aug17 Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only -10.72 -14.58 -15.58 -12.53 -7.19

Shift Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26 May26
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 0.00 0.00 0.00 0.00 0.00
FRA:7CZ
83GF Score
Shift Inc FRA:7CZ
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Shift 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 Feb. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was €0.0 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 €0.0 Mil mean?
Shift (FRA:7CZ) has a Change In Receivables of €0.0 Mil as of Feb. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Shift and its competitors.
Is Shift's Change In Receivables too high?
Shift's current Change In Receivables is €0.0 Mil. Overall, Shift has a GF Score™ of 83/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Shift's Change In Receivables compare to QH and SHOP?
Shift's Change In Receivables of €0.0 Mil can be compared against companies in the Software 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 Software company?
A good Change In Receivables depends on the Software 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 Shift and its competitors. Shift's current Change In Receivables is €0.0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shift stock overvalued right now?
Based on GuruFocus' analysis, Shift (FRA:7CZ) is currently considered Significantly Undervalued. The stock's GF Value™ is €9.38, compared to a current price of €4.92 — trading 47.5% below its estimated fair value. The current Change In Receivables is €0.0 Mil. Shift's overall GF Score™ is 83/100 with 1 warning sign 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 Shift (FRA:7CZ), the current Change In Receivables is €0.0 Mil as of Feb. 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 Shift (FRA:7CZ) Overvalued in 2026?

Based on GuruFocus' analysis, Shift stock appears to be undervalued. The current stock price of €4.92 is trading 47.5% below its estimated GF Value™ of €9.38. GuruFocus considers Shift to be Significantly Undervalued.

Key valuation signals for FRA:7CZ:

  • Change In Receivables: €0.0 Mil
  • GF Value™: €9.38 vs. price of €4.92 (47.5% below fair value)
  • GF Score™: 83/100 with 1 warning sign

No single metric tells the full story. See the FRA:7CZ stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Shift Business Description

Other Exchanges 3697:Japan
Address MASONIC 39 MT BUILDING, 2-4-5 Azabudai, Minato-ku, Tokyo, JPN, 106-0041
Shift Inc provides software testing services. The company's solutions include Test Design that takes into consideration of usability for the next project, and its seasoned test engineers provide support to test design such as building standard confirmation item. Test Run helps the customers to choose onsite or off-site implementation in accordance with the environment. MinTest is a website where people report bugs of social games and applications. It also provides other services such as CAT, Non-Functional Testing, Localization, and others related services.
83GF Score

Get the complete analysis for FRA:7CZ

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

€4.92
Price
€9.38
GF Value