Element 25 (FRA:QFP) Change In Receivables: €0.00 Mil (TTM As of Dec. 2025)

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FRA:QFP Element 25 Ltd FRA:QFP
36 GF Score
Price €0.16
GF Value €0.02
Valuation Significantly Overvalued
! 4 Warning Signs
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What is Element 25 Change In Receivables?

Element 25 FRA:QFP +2.86% 36 Change In Receivables is €0.00 Mil as of Dec. 2025. GuruFocus rates FRA:QFP with a GF Score™ of 36/100 and a GF Value™ of €0.02 (Significantly Overvalued). The stock has 4 warning signs investors should review.

Element 25's change in receivables for the quarter that ended in Dec. 2025 was €0.00 Mil. It means Element 25's Accounts Receivable stayed the same from Jun. 2025 to Dec. 2025 .

Element 25's change in receivables for the fiscal year that ended in Jun. 2025 was €0.00 Mil. It means Element 25's Accounts Receivable stayed the same from Jun. 2024 to Jun. 2025 .

Element 25's Accounts Receivable for the quarter that ended in Dec. 2025 was €0.17 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.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Element 25's liquidation value for the six months ended in Dec. 2025 was €2.43 Mil.

Element 25  (FRA:QFP) 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.

Element 25's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0.173/0*91
=

2. In Ben Graham's calculation of liquidation value, Element 25's accounts receivable are only considered to be worth 75% of book value:

Element 25'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)
=4.57-4.217+0.75 * 0.173+0.5 * 3.903
=2.43

* 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.

Element 25 Change In Receivables Related Terms

Element 25 Change In Receivables Historical Data

* Premium members only.

The historical data trend for Element 25'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.

Element 25 Change In Receivables Chart

Element 25 Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00

Element 25 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:QFP
36GF Score
Element 25 Ltd FRA:QFP
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Element 25 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 €0.00 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 €0.00 Mil mean?
Element 25 (FRA:QFP) has a Change In Receivables of €0.00 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Element 25 and its competitors.
Is Element 25's Change In Receivables too high?
Element 25's current Change In Receivables is €0.00 Mil. Overall, Element 25 has a GF Score™ of 36/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Element 25's Change In Receivables compare to competitors?
Element 25's Change In Receivables of €0.00 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 Element 25 and its competitors. Element 25's current Change In Receivables is €0.00 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Element 25 stock overvalued right now?
Based on GuruFocus' analysis, Element 25 (FRA:QFP) is currently considered Significantly Overvalued. The stock's GF Value™ is €0.02, compared to a current price of €0.16 — trading 710% above its estimated fair value. The current Change In Receivables is €0.00 Mil. Element 25's overall GF Score™ is 36/100 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 Element 25 (FRA:QFP), the current Change In Receivables is €0.00 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 Element 25 (FRA:QFP) Overvalued in 2026?

Based on GuruFocus' analysis, Element 25 stock appears to be overvalued. The current stock price of €0.16 is trading 710% above its estimated GF Value™ of €0.02. GuruFocus considers Element 25 to be Significantly Overvalued.

Key valuation signals for FRA:QFP:

  • Change In Receivables: €0.00 Mil
  • GF Value™: €0.02 vs. price of €0.16 (710% above fair value)
  • GF Score™: 36/100 with 4 warning signs

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

Element 25 Business Description

Other Exchanges ELMTF:USAE25:Australia
Address 355 Scarborough Beach Road, Level 1, Building B, Garden Office Park, Osborne Park, WA, AUS, 6017
Element 25 Ltd is the operator of the Butcherbird Manganese Project. It predominantly generates revenue from the sales of manganese ore to customers. Geographically, the group has its presence in Australia.
36GF Score

Get the complete analysis for FRA:QFP

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

€0.16
Price
€0.02
GF Value