Glorious Sun Enterprises (FRA:GLV) Change In Receivables: €0.0 Mil (TTM As of Dec. 2025)

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FRA:GLV Glorious Sun Enterprises Ltd FRA:GLV
73 GF Score
Price €0.13
GF Value €0.11
! 6 Warning Signs
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What is Glorious Sun Enterprises Change In Receivables?

Glorious Sun Enterprises FRA:GLV +0.77% 73 Change In Receivables is €0.0 Mil as of Dec. 2025. GuruFocus rates FRA:GLV with a GF Score™ of 73/100 and a GF Value™ of €0.11. The stock has 6 warning signs investors should review.

Glorious Sun Enterprises's change in receivables for the quarter that ended in Dec. 2025 was €0.0 Mil. It means Glorious Sun Enterprises's Accounts Receivable stayed the same from Jun. 2025 to Dec. 2025 .

Glorious Sun Enterprises's change in receivables for the fiscal year that ended in Dec. 2025 was €1.0 Mil. It means Glorious Sun Enterprises's Accounts Receivable declined by €1.0 Mil from Dec. 2024 to Dec. 2025 .

Glorious Sun Enterprises's Accounts Receivable for the quarter that ended in Dec. 2025 was €7.5 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. Glorious Sun Enterprises's Days Sales Outstanding for the six months ended in Dec. 2025 was 25.73.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Glorious Sun Enterprises's liquidation value for the six months ended in Dec. 2025 was €73.0 Mil.


Glorious Sun Enterprises  (FRA:GLV) 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.

Glorious Sun Enterprises's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=7.536/53.457*91
=25.73

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

Glorious Sun Enterprises'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)
=134.417-80.469+0.75 * 7.536+0.5 * 26.823
=73.0

* 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.


Glorious Sun Enterprises Change In Receivables Related Terms


Glorious Sun Enterprises Change In Receivables Historical Data

* Premium members only.

The historical data trend for Glorious Sun Enterprises'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.

Glorious Sun Enterprises Change In Receivables Chart

Glorious Sun Enterprises 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 -26.11 9.87 7.54 15.70 1.03

Glorious Sun Enterprises Semi-Annual Data
Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 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 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:GLV
73GF Score
Glorious Sun Enterprises Ltd FRA:GLV
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Glorious Sun Enterprises 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 €0.0 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 €0.0 Mil mean?
Glorious Sun Enterprises (FRA:GLV) has a Change In Receivables of €0.0 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Glorious Sun Enterprises and its competitors.
Is Glorious Sun Enterprises' Change In Receivables too high?
Glorious Sun Enterprises' current Change In Receivables is €0.0 Mil. Overall, Glorious Sun Enterprises has a GF Score™ of 73/100, reflecting its overall financial health beyond just this single metric.
How does Glorious Sun Enterprises' Change In Receivables compare to VRSK and EFX?
Glorious Sun Enterprises' Change In Receivables of €0.0 Mil can be compared against companies in the Business Services 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 Business Services company?
A good Change In Receivables depends on the Business Services 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 Glorious Sun Enterprises and its competitors. Glorious Sun Enterprises's current Change In Receivables is €0.0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Glorious Sun Enterprises stock overvalued right now?
Glorious Sun Enterprises (FRA:GLV) has a current Change In Receivables of €0.0 Mil. The stock's GF Value™ is €0.11, compared to a current price of €0.13 — trading 19.1% above its estimated fair value. The current Change In Receivables is €0.0 Mil. Glorious Sun Enterprises' overall GF Score™ is 73/100 with 6 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 Glorious Sun Enterprises (FRA:GLV), the current Change In Receivables is €0.0 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 Glorious Sun Enterprises (FRA:GLV) Overvalued in 2026?

Based on GuruFocus' analysis, Glorious Sun Enterprises stock appears to be overvalued. The current stock price of €0.13 is trading 19.1% above its estimated GF Value™ of €0.11.

Key valuation signals for FRA:GLV:

  • Change In Receivables: €0.0 Mil
  • GF Value™: €0.11 vs. price of €0.13 (19.1% above fair value)
  • GF Score™: 73/100 with 6 warning signs

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


Glorious Sun Enterprises Business Description

Other Exchanges 00393:Hong Kong
Address 1 Wang Yuen Street, 38th Floor, One Kowloon, Kowloon Bay, HKG
Glorious Sun Enterprises Ltd is an investment holding company engaged in financial investments, interior decoration and renovation, and export and retailing of casual wear. It is engaged in the business segments of Financial investments; Interior decoration and renovation; Export operations; Retail, franchise, and others. The interior decoration and renovation segment, which is the key revenue-generating segment, engages in the interior decoration and renovation, and the sale of the furniture business. The company derives revenue from Mainland China, Hong Kong, Australia and New Zealand, the U.S and Canada, and other countries.
73GF Score

Get the complete analysis for FRA:GLV

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

€0.13
Price
€0.11
GF Value