Guming Holdings (FRA:AY3) Change In Receivables: € Mil (TTM As of Jun. 2026)

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:AY3 Guming Holdings Ltd FRA:AY3
30 GF Score
Price €2.38
! 2 Warning Signs
View Full Analysis

What is Guming Holdings Change In Receivables?

Guming Holdings FRA:AY3 30 Change In Receivables is € Mil as of Jun. 2026. GuruFocus rates FRA:AY3 with a GF Score™ of 30/100. The stock has 2 warning signs investors should review.

Guming Holdings's change in receivables for the quarter that ended in Jun. 2026 was € Mil. It means Guming Holdings's Accounts Receivable stayed the same from Dec. 2025 to Jun. 2026 .

Guming Holdings's change in receivables for the fiscal year that ended in Dec. 2025 was €-49 Mil. It means Guming Holdings's Accounts Receivable increased by €49 Mil from Dec. 2024 to Dec. 2025 .

Guming Holdings's Accounts Receivable for the quarter that ended in Jun. 2026 was €96 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. Guming Holdings's Days Sales Outstanding for the six months ended in Jun. 2026 was 18.79.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Guming Holdings's liquidation value for the six months ended in Jun. 2026 was €350 Mil.

Guming Holdings  (FRA:AY3) 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.

Guming Holdings's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=96.042436193166/933.01845745963*91
=18.79

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

Guming Holdings's liquidation value for the quarter that ended in Jun. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=1388.8564374696-1182.1949118297+0.75 * 96.042436193166+0.5 * 143.51652384693
=350

* 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.

Guming Holdings Change In Receivables Related Terms

Guming Holdings Change In Receivables Historical Data

* Premium members only.

The historical data trend for Guming Holdings'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.

Guming Holdings Change In Receivables Chart

Guming Holdings Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
-1.18 -0.44 -5.48 -32.31 -49.35

Guming Holdings Semi-Annual Data
Jun25 Dec25 Jun26
Change In Receivables -19.66 -28.53 -
FRA:AY3
30GF Score
Guming Holdings Ltd FRA:AY3
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Guming Holdings 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 Jun. 2026 adds up the semi-annually data reported by the company within the most recent 12 months, which was € 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 € Mil mean?
Guming Holdings (FRA:AY3) has a Change In Receivables of € Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Guming Holdings and its competitors.
Is Guming Holdings' Change In Receivables too high?
Guming Holdings' current Change In Receivables is € Mil. Overall, Guming Holdings has a GF Score™ of 30/100, reflecting its overall financial health beyond just this single metric.
How does Guming Holdings' Change In Receivables compare to MCD and SBUX?
Guming Holdings' Change In Receivables of € Mil can be compared against companies in the Restaurants 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 Restaurants company?
A good Change In Receivables depends on the Restaurants 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 Guming Holdings and its competitors. Guming Holdings's current Change In Receivables is € Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Guming Holdings stock overvalued right now?
Guming Holdings (FRA:AY3) has a current Change In Receivables of € Mil. The current Change In Receivables is € Mil. Guming Holdings' overall GF Score™ is 30/100 with 2 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 Guming Holdings (FRA:AY3), the current Change In Receivables is € Mil as of Jun. 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.

Guming Holdings Business Description

Other Exchanges 01364:Hong Kong
Address 618 Boxue Road, 5th Floor, Tower A, Science and Technology Innovation Center, Xiaoshan District, Zhejiang Province, Hangzhou, CHN, 310000
Guming Holdings Ltd is a company in China. It operates under a franchise model under the Good Me brand. The Good Me stores offer three categories of beverages: Fruit tea beverages, Milk tea beverages, Coffee beverages, and others. It is principally engaged in the operation of a franchised retail network and the trading of ingredients and other related products of freshly-made beverages and equipment. The geographic revenue is generated from Chinese mainland.
30GF Score

Get the complete analysis for FRA:AY3

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

€2.38
Price