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.
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.
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.
Art's-Way Manufacturing Co's Days Sales Outstanding for the
three
months ended in May. 2026 was 31.43.
In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Art's-Way Manufacturing Co's liquidation value for the
three
months ended in May. 2026 was €-1.79 Mil.
Art's-Way Manufacturing Co (FRA:ID2) 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.
Art's-Way Manufacturing Co's Days Sales Outstanding for the quarter that ended in May. 2026 is calculated as:
2. In Ben Graham's calculation of liquidation value, Art's-Way Manufacturing Co's accounts receivable are only considered to be worth 75% of book value:
Art's-Way Manufacturing Co's liquidation value for the quarter that ended in May. 2026 is calculated as:
* 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.
Art's-Way Manufacturing Co Change In Receivables Related Terms
Art's-Way Manufacturing Co Change In Receivables Historical Data
* 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.
Art's-Way Manufacturing Co Change In Receivables Chart
Art's-Way Manufacturing 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 May. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was €-0.75 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.
What does a Change In Receivables of €-0.75 Mil mean?
Art's-Way Manufacturing Co (FRA:ID2) has a Change In Receivables of €-0.75 Mil as of May. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Art's-Way Manufacturing Co and its competitors.
Is Art's-Way Manufacturing Co's Change In Receivables too high?
Art's-Way Manufacturing Co's current Change In Receivables is €-0.75 Mil. Overall, Art's-Way Manufacturing Co has a GF Score™ of 55/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Art's-Way Manufacturing Co's Change In Receivables compare to GP and CLEV?
Art's-Way Manufacturing Co's Change In Receivables of €-0.75 Mil can be compared against companies in the Farm & Heavy Construction Machinery 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 Farm & Heavy Construction Machinery company?
A good Change In Receivables depends on the Farm & Heavy Construction Machinery 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 Art's-Way Manufacturing Co and its competitors. Art's-Way Manufacturing Co's current Change In Receivables is €-0.75 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Art's-Way Manufacturing Co stock overvalued right now?
Based on GuruFocus' analysis, Art's-Way Manufacturing Co (FRA:ID2) is currently considered Significantly Overvalued. The stock's GF Value™ is €1.57, compared to a current price of €2.56 — trading 63.1% above its estimated fair value. The current Change In Receivables is €-0.75 Mil. Art's-Way Manufacturing Co's overall GF Score™ is 55/100 with 5 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 Art's-Way Manufacturing Co (FRA:ID2), the current Change In Receivables is €-0.75 Mil as of May. 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 Art's-Way Manufacturing Co (FRA:ID2) Overvalued in 2026?
Based on GuruFocus' analysis, Art's-Way Manufacturing Co stock appears to be overvalued.
The current stock price of €2.56 is trading 63.1% above its estimated GF Value™ of €1.57.
GuruFocus considers Art's-Way Manufacturing Co to be Significantly Overvalued.
Key valuation signals for FRA:ID2:
Change In Receivables: €-0.75 Mil
GF Value™: €1.57 vs. price of €2.56 (63.1% above fair value)
No single metric tells the full story. See the FRA:ID2 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Art's-Way Manufacturing Co Inc is a manufacturer of agricultural equipment. It has two reportable segments: Agricultural Products and Modular Buildings. The Agricultural Products segment fabricates and sells farming products as well as related equipment and replacement parts for these products in the United States and world wide. Its Modular Buildings segment manufactures and installs modular buildings for animal containment and various laboratory uses. It derives revenues from the Agricultural Products segment.
55GF Score
Get the complete analysis for FRA:ID2
Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
FRA:ID2 has been successfully added to your 
