Abbisko Cayman (FRA:8ZD) Change In Receivables: €0.00 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:8ZD Abbisko Cayman Ltd FRA:8ZD
55 GF Score
Price €0.95
GF Value €1.30
! 5 Warning Signs
View Full Analysis

What is Abbisko Cayman Change In Receivables?

Abbisko Cayman FRA:8ZD -5.94% 55 Change In Receivables is €0.00 Mil as of Dec. 2025. GuruFocus rates FRA:8ZD with a GF Score™ of 55/100 and a GF Value™ of €1.30. The stock has 5 warning signs investors should review.

Abbisko Cayman's change in receivables for the quarter that ended in Dec. 2025 was €0.00 Mil. It means Abbisko Cayman's Accounts Receivable stayed the same from Jun. 2025 to Dec. 2025 .

Abbisko Cayman's change in receivables for the fiscal year that ended in Dec. 2025 was €0.00 Mil. It means Abbisko Cayman's Accounts Receivable stayed the same from Dec. 2024 to Dec. 2025 .

Abbisko Cayman's Accounts Receivable for the quarter that ended in Dec. 2025 was €0.00 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.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Abbisko Cayman's liquidation value for the six months ended in Dec. 2025 was €202.40 Mil.


Abbisko Cayman  (FRA:8ZD) 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.

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

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

Abbisko Cayman'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)
=254.566-52.165+0.75 * 0+0.5 * 0
=202.40

* 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.


Abbisko Cayman Change In Receivables Related Terms


Abbisko Cayman Change In Receivables Historical Data

* Premium members only.

The historical data trend for Abbisko Cayman'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.

Abbisko Cayman Change In Receivables Chart

Abbisko Cayman Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial 0.00 0.00 0.00 0.00 0.00

Abbisko Cayman Semi-Annual Data
Dec19 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 0.00 0.00 0.00 0.00 0.00
FRA:8ZD
55GF Score
Abbisko Cayman Ltd FRA:8ZD
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Abbisko Cayman 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 €0.00 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 €0.00 Mil mean?
Abbisko Cayman (FRA:8ZD) has a Change In Receivables of €0.00 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Abbisko Cayman and its competitors.
Is Abbisko Cayman's Change In Receivables too high?
Abbisko Cayman's current Change In Receivables is €0.00 Mil. Overall, Abbisko Cayman has a GF Score™ of 55/100, reflecting its overall financial health beyond just this single metric.
How does Abbisko Cayman's Change In Receivables compare to VRTX and REGN?
Abbisko Cayman's Change In Receivables of €0.00 Mil can be compared against companies in the Biotechnology 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 Biotechnology company?
A good Change In Receivables depends on the Biotechnology 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 Abbisko Cayman and its competitors. Abbisko Cayman's current Change In Receivables is €0.00 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Abbisko Cayman stock overvalued right now?
Abbisko Cayman (FRA:8ZD) has a current Change In Receivables of €0.00 Mil. The stock's GF Value™ is €1.30, compared to a current price of €0.95 — trading 26.9% below its estimated fair value. The current Change In Receivables is €0.00 Mil. Abbisko Cayman's overall GF Score™ is 55/100 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 Abbisko Cayman (FRA:8ZD), the current Change In Receivables is €0.00 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 Abbisko Cayman (FRA:8ZD) Overvalued in 2026?

Based on GuruFocus' analysis, Abbisko Cayman stock appears to be undervalued. The current stock price of €0.95 is trading 26.9% below its estimated GF Value™ of €1.30.

Key valuation signals for FRA:8ZD:

  • Change In Receivables: €0.00 Mil
  • GF Value™: €1.30 vs. price of €0.95 (26.9% below fair value)
  • GF Score™: 55/100 with 5 warning signs

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


Abbisko Cayman Business Description

Other Exchanges 02256:Hong Kong
Address Building 3, No. 898 Halei Road, Zhangjiang Hi-Tech Park, Pudong New Area, Shanghai, CHN
Abbisko Cayman Ltd is an investment holding company that operates through its subsidiaries which is a clinical-stage biopharmaceutical company dedicated to the discovery and development of medicines and differentiated small molecule oncology therapies. The company has pipeline of 21 program candidates, with a primary focus on oncology and pimicotinib has received approval from the China NMPA, and several other candidates are currently in clinical development stage. The company has only one business segment which is the development of medicines. Geographically, the company has it's concentration in European Union and Chinese mainland region.
55GF Score

Get the complete analysis for FRA:8ZD

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

€0.95
Price
€1.30
GF Value