Ellaktor (FRA:HLL) Change In Receivables: €-39.19 Mil (TTM As of Dec. 2025)

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FRA:HLL Ellaktor SA FRA:HLL
43 GF Score
Price €1.22
GF Value €0.11
Valuation Significantly Overvalued
! 4 Warning Signs
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What is Ellaktor Change In Receivables?

Ellaktor FRA:HLL +2.35% 43 Change In Receivables is €-39.19 Mil as of Dec. 2025. GuruFocus rates FRA:HLL with a GF Score™ of 43/100 and a GF Value™ of €0.11 (Significantly Overvalued). The stock has 4 warning signs investors should review.

Ellaktor's change in receivables for the quarter that ended in Dec. 2025 was €15.37 Mil. It means Ellaktor's Accounts Receivable declined by €15.37 Mil from Jun. 2025 to Dec. 2025 .

Ellaktor's change in receivables for the fiscal year that ended in Dec. 2025 was €-39.19 Mil. It means Ellaktor's Accounts Receivable increased by €39.19 Mil from Dec. 2024 to Dec. 2025 .

Ellaktor's Accounts Receivable for the quarter that ended in Dec. 2025 was €31.34 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. Ellaktor's Days Sales Outstanding for the six months ended in Dec. 2025 was 590.52.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Ellaktor's liquidation value for the six months ended in Dec. 2025 was €191.21 Mil.


Ellaktor  (FRA:HLL) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=31.341/9.686*91
=590.52

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

Ellaktor'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)
=300.191-132.487+0.75 * 31.341+0.5 * 0.001
=191.21

* 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.


Ellaktor Change In Receivables Related Terms


Ellaktor Change In Receivables Historical Data

* Premium members only.

The historical data trend for Ellaktor'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.

Ellaktor Change In Receivables Chart

Ellaktor 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 -4.62 21.79 -36.86 19.43 -39.19

Ellaktor 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 -35.62 7.17 12.26 -54.56 15.37
FRA:HLL
43GF Score
Ellaktor SA FRA:HLL
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Ellaktor 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 €-39.19 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 €-39.19 Mil mean?
Ellaktor (FRA:HLL) has a Change In Receivables of €-39.19 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Ellaktor and its competitors.
Is Ellaktor's Change In Receivables too high?
Ellaktor's current Change In Receivables is €-39.19 Mil. Overall, Ellaktor has a GF Score™ of 43/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Ellaktor's Change In Receivables compare to PWR and FIX?
Ellaktor's Change In Receivables of €-39.19 Mil can be compared against companies in the Construction 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 Construction company?
A good Change In Receivables depends on the Construction 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 Ellaktor and its competitors. Ellaktor's current Change In Receivables is €-39.19 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ellaktor stock overvalued right now?
Based on GuruFocus' analysis, Ellaktor (FRA:HLL) is currently considered Significantly Overvalued. The stock's GF Value™ is €0.11, compared to a current price of €1.22 — trading 1007.3% above its estimated fair value. The current Change In Receivables is €-39.19 Mil. Ellaktor's overall GF Score™ is 43/100 with 4 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 Ellaktor (FRA:HLL), the current Change In Receivables is €-39.19 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 Ellaktor (FRA:HLL) Overvalued in 2026?

Based on GuruFocus' analysis, Ellaktor stock appears to be overvalued. The current stock price of €1.22 is trading 1007.3% above its estimated GF Value™ of €0.11. GuruFocus considers Ellaktor to be Significantly Overvalued.

Key valuation signals for FRA:HLL:

  • Change In Receivables: €-39.19 Mil
  • GF Value™: €0.11 vs. price of €1.22 (1007.3% above fair value)
  • GF Score™: 43/100 with 4 warning signs

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


Ellaktor Business Description

Other Exchanges ELLKF:USAELLAKTOR:Greece
Address 25 Ermou Street, Lamia National Road, Kifissia, Attica, Olympic Village Interchange, Athens, GRC, 14564
Ellaktor SA operates infrastructure businesses in Greece with a diversified portfolio focused on Concessions, Real Estate Development and Management, and Hospitality. Its core business is the Concessions segment, which contributes the majority of the Group's revenue, supported by Real Estate Development and Hospitality. The Concessions segment covers infrastructure and motorway operations, while Real Estate activities, conducted through REDS S.A., include property development, marinas, and tourism-related projects. The Group's operations are based in Greece, which accounts for the majority of its revenue, with limited presence in other European countries.
43GF Score

Get the complete analysis for FRA:HLL

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

€1.22
Price
€0.11
GF Value