First Pacific Co (FRA:FPC) Change In Receivables: €0 Mil (TTM As of Dec. 2025)

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FRA:FPC First Pacific Co Ltd FRA:FPC
76 GF Score
Price €0.56
GF Value €0.42
Valuation Significantly Overvalued
! 3 Warning Signs
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What is First Pacific Co Change In Receivables?

First Pacific Co FRA:FPC -1.40% 76 Change In Receivables is €0 Mil as of Dec. 2025. GuruFocus rates FRA:FPC with a GF Score™ of 76/100 and a GF Value™ of €0.42 (Significantly Overvalued). The stock has 3 warning signs investors should review.

First Pacific Co's change in receivables for the quarter that ended in Dec. 2025 was €0 Mil. It means First Pacific Co's Accounts Receivable stayed the same from Jun. 2025 to Dec. 2025 .

First Pacific Co's change in receivables for the fiscal year that ended in Dec. 2025 was €-213 Mil. It means First Pacific Co's Accounts Receivable increased by €213 Mil from Dec. 2024 to Dec. 2025 .

First Pacific Co's Accounts Receivable for the quarter that ended in Dec. 2025 was €1,219 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. First Pacific Co's Days Sales Outstanding for the six months ended in Dec. 2025 was 50.07.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. First Pacific Co's liquidation value for the six months ended in Dec. 2025 was €-9,357 Mil.

First Pacific Co  (FRA:FPC) 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.

First Pacific Co's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1219.427/4444.814*91
=50.07

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

First Pacific Co'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)
=4092.71-14965.496+0.75 * 1219.427+0.5 * 1202.347
=-9,357

* 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.

First Pacific Co Change In Receivables Related Terms

First Pacific Co Change In Receivables Historical Data

* Premium members only.

The historical data trend for First Pacific Co'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.

First Pacific Co Change In Receivables Chart

First Pacific Co 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 -158.68 -38.14 -140.12 -122.15 -212.82

First Pacific Co 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 0.00 0.00 0.00 0.00 0.00
FRA:FPC
76GF Score
First Pacific Co Ltd FRA:FPC
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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First Pacific Co 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 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?
First Pacific Co (FRA:FPC) has a Change In Receivables of €0 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for First Pacific Co and its competitors.
Is First Pacific Co's Change In Receivables too high?
First Pacific Co's current Change In Receivables is €0 Mil. Overall, First Pacific Co has a GF Score™ of 76/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does First Pacific Co's Change In Receivables compare to KHC and GIS?
First Pacific Co's Change In Receivables of €0 Mil can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Change In Receivables depends on the Consumer Packaged Goods 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 First Pacific Co and its competitors. First Pacific Co'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 First Pacific Co stock overvalued right now?
Based on GuruFocus' analysis, First Pacific Co (FRA:FPC) is currently considered Significantly Overvalued. The stock's GF Value™ is €0.42, compared to a current price of €0.56 — trading 33.7% above its estimated fair value. The current Change In Receivables is €0 Mil. First Pacific Co's overall GF Score™ is 76/100 with 3 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 First Pacific Co (FRA:FPC), the current Change In Receivables is €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 First Pacific Co (FRA:FPC) Overvalued in 2026?

Based on GuruFocus' analysis, First Pacific Co stock appears to be overvalued. The current stock price of €0.56 is trading 33.7% above its estimated GF Value™ of €0.42. GuruFocus considers First Pacific Co to be Significantly Overvalued.

Key valuation signals for FRA:FPC:

  • Change In Receivables: €0 Mil
  • GF Value™: €0.42 vs. price of €0.56 (33.7% above fair value)
  • GF Score™: 76/100 with 3 warning signs

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

First Pacific Co Business Description

Address 8 Connaught Place, 24th Floor, Two Exchange Square, Central, Hong Kong, HKG
First Pacific Co Ltd is an investment holding company. It aims to achieve capital appreciation and dividends for its investors through investment across various sectors. Its portfolio comprises telecommunications, consumer food products, infrastructure, and natural resources segment. It generates maximum revenue from the consumer food products segment. Geographically, The company derives a majority of its revenue from Indonesia.
76GF Score

Get the complete analysis for FRA:FPC

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

€0.56
Price
€0.42
GF Value