Newton Resources (FRA:8NW) Change In Receivables: €28.0 Mil (TTM As of Dec. 2025)

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:8NW Newton Resources Ltd FRA:8NW
41 GF Score
Price €0.03
GF Value €0.02
! 5 Warning Signs
View Full Analysis

What is Newton Resources Change In Receivables?

Newton Resources FRA:8NW 41 Change In Receivables is €28.0 Mil as of Dec. 2025. GuruFocus rates FRA:8NW with a GF Score™ of 41/100 and a GF Value™ of €0.02. The stock has 5 warning signs investors should review.

Newton Resources's change in receivables for the quarter that ended in Dec. 2025 was €17.2 Mil. It means Newton Resources's Accounts Receivable declined by €17.2 Mil from Jun. 2025 to Dec. 2025 .

Newton Resources's change in receivables for the fiscal year that ended in Dec. 2025 was €27.8 Mil. It means Newton Resources's Accounts Receivable declined by €27.8 Mil from Dec. 2024 to Dec. 2025 .

Newton Resources's Accounts Receivable for the quarter that ended in Dec. 2025 was €3.2 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. Newton Resources's Days Sales Outstanding for the six months ended in Dec. 2025 was 8.05.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Newton Resources's liquidation value for the six months ended in Dec. 2025 was €15.9 Mil.


Newton Resources  (FRA:8NW) 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.

Newton Resources's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=3.209/72.733*91
=8.05

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

Newton Resources's liquidation value for the quarter that ended in Dec. 2025 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=18.203-4.735+0.75 * 3.209+0.5 * 0
=15.9

* 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.


Newton Resources Change In Receivables Related Terms


Newton Resources Change In Receivables Historical Data

* Premium members only.

The historical data trend for Newton Resources'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.

Newton Resources Change In Receivables Chart

Newton Resources 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 83.89 -20.73 -35.26 14.36 27.81

Newton Resources Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 -31.04 28.21 -14.64 10.75 17.21
FRA:8NW
41GF Score
Newton Resources Ltd FRA:8NW
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Newton Resources 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 Dec. 2025 adds up the semi-annually data reported by the company within the most recent 12 months, which was €28.0 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 €28.0 Mil mean?
Newton Resources (FRA:8NW) has a Change In Receivables of €28.0 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Newton Resources and its competitors.
Is Newton Resources' Change In Receivables too high?
Newton Resources' current Change In Receivables is €28.0 Mil. Overall, Newton Resources has a GF Score™ of 41/100, reflecting its overall financial health beyond just this single metric.
How does Newton Resources' Change In Receivables compare to NUE and STLD?
Newton Resources' Change In Receivables of €28.0 Mil can be compared against companies in the Steel 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 Steel company?
A good Change In Receivables depends on the Steel 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 Newton Resources and its competitors. Newton Resources's current Change In Receivables is €28.0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Newton Resources stock overvalued right now?
Newton Resources (FRA:8NW) has a current Change In Receivables of €28.0 Mil. The stock's GF Value™ is €0.02, compared to a current price of €0.03 — trading 47.5% above its estimated fair value. The current Change In Receivables is €28.0 Mil. Newton Resources' overall GF Score™ is 41/100 with 5 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 Newton Resources (FRA:8NW), the current Change In Receivables is €28.0 Mil as of Dec. 2025. 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 Newton Resources (FRA:8NW) Overvalued in 2026?

Based on GuruFocus' analysis, Newton Resources stock appears to be overvalued. The current stock price of €0.03 is trading 47.5% above its estimated GF Value™ of €0.02.

Key valuation signals for FRA:8NW:

  • Change In Receivables: €28.0 Mil
  • GF Value™: €0.02 vs. price of €0.03 (47.5% above fair value)
  • GF Score™: 41/100 with 5 warning signs

No single metric tells the full story. See the FRA:8NW stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Newton Resources Business Description

Other Exchanges 01231:Hong Kong
Address 248 Queen\'s Road East, Units 4204-05, 42nd Floor, Dah Sing Financial Centre, Wan Chai, HKG
Newton Resources Ltd, through its subsidiary, is engaged in the trading of iron ore and other commodities. The company has one reportable segment, which is the Resources Business. The company derives the majority of its revenue from sales of iron ores. The firm also derives a small portion of its revenue from Shipping services. Geographically, all the revenue is derived from Mainland China.
41GF Score

Get the complete analysis for FRA:8NW

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

€0.03
Price
€0.02
GF Value