UACJ (FRA:F4M) Change In Receivables: €0 Mil (TTM As of Mar. 2026)

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FRA:F4M UACJ Corp FRA:F4M
72 GF Score
Price €12.40
GF Value €8.49
Valuation Significantly Overvalued
! 2 Warning Signs
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What is UACJ Change In Receivables?

UACJ FRA:F4M -0.80% 72 Change In Receivables is €0 Mil as of Mar. 2026. GuruFocus rates FRA:F4M with a GF Score™ of 72/100 and a GF Value™ of €8.49 (Significantly Overvalued). The stock has 2 warning signs investors should review.

UACJ's change in receivables for the quarter that ended in Mar. 2026 was €0 Mil. It means UACJ's Accounts Receivable stayed the same from Dec. 2025 to Mar. 2026 .

UACJ's change in receivables for the fiscal year that ended in Mar. 2026 was €-33 Mil. It means UACJ's Accounts Receivable increased by €33 Mil from Mar. 2025 to Mar. 2026 .

UACJ's Accounts Receivable for the quarter that ended in Mar. 2026 was €1,106 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. UACJ's Days Sales Outstanding for the three months ended in Mar. 2026 was 54.46.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. UACJ's liquidation value for the three months ended in Mar. 2026 was €-1,959 Mil.

UACJ  (FRA:F4M) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1106.389/1853.777*91
=54.46

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

UACJ'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)
=421.389-4013.989+0.75 * 1106.389+0.5 * 1608.307
=-1,959

* 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.

UACJ Change In Receivables Related Terms

UACJ Change In Receivables Historical Data

* Premium members only.

The historical data trend for UACJ'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.

UACJ Change In Receivables Chart

UACJ Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only 20.48 63.14 -87.21 -39.43 -32.90

UACJ Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 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 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:F4M
72GF Score
UACJ Corp FRA:F4M
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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UACJ 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 €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 Mil mean?
UACJ (FRA:F4M) has a Change In Receivables of €0 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for UACJ and its competitors.
Is UACJ's Change In Receivables too high?
UACJ's current Change In Receivables is €0 Mil. Overall, UACJ has a GF Score™ of 72/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does UACJ's Change In Receivables compare to AA and CENX?
UACJ's Change In Receivables of €0 Mil can be compared against companies in the Metals & Mining 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 Metals & Mining company?
A good Change In Receivables depends on the Metals & Mining 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 UACJ and its competitors. UACJ's current Change In Receivables is €0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is UACJ stock overvalued right now?
Based on GuruFocus' analysis, UACJ (FRA:F4M) is currently considered Significantly Overvalued. The stock's GF Value™ is €8.49, compared to a current price of €12.40 — trading 46.1% above its estimated fair value. The current Change In Receivables is €0 Mil. UACJ's overall GF Score™ is 72/100 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 UACJ (FRA:F4M), the current Change In Receivables is €0 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 UACJ (FRA:F4M) Overvalued in 2026?

Based on GuruFocus' analysis, UACJ stock appears to be overvalued. The current stock price of €12.40 is trading 46.1% above its estimated GF Value™ of €8.49. GuruFocus considers UACJ to be Significantly Overvalued.

Key valuation signals for FRA:F4M:

  • Change In Receivables: €0 Mil
  • GF Value™: €8.49 vs. price of €12.40 (46.1% above fair value)
  • GF Score™: 72/100 with 2 warning signs

No single metric tells the full story. See the FRA:F4M stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

UACJ Business Description

Other Exchanges 5741:Japan
Address 1-7-2 Otemachi, Tokyo Sankei Building, Chiyoda-ku, Tokyo, JPN, 100-0004
UACJ Corp and its subsidiaries are in the business of manufacturing aluminium products and development of technologies. Its products include flat rolled products, extruded products, foil products, cast and forged products, precision machined products and copper tube products. The firm's production technologies include flat rolling, extrusion, casting and forging, coating and surface treatment, DC casting and flat rolling.
72GF Score

Get the complete analysis for FRA:F4M

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

€12.40
Price
€8.49
GF Value