Sleep Number (FRA:SL2) Change In Receivables: €-3 Mil (TTM As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

FRA:SL2 Sleep Number Corp FRA:SL2
52 GF Score
Price €0.13
GF Value €55.88
! 8 Warning Signs
View Full Analysis

What is Sleep Number Change In Receivables?

Sleep Number FRA:SL2 52 Change In Receivables is €-3 Mil as of Mar. 2026. GuruFocus rates FRA:SL2 with a GF Score™ of 52/100 and a GF Value™ of €55.88. The stock has 8 warning signs investors should review.

Sleep Number's change in receivables for the quarter that ended in Mar. 2026 was €2 Mil. It means Sleep Number's Accounts Receivable declined by €2 Mil from Dec. 2025 to Mar. 2026 .

Sleep Number's change in receivables for the fiscal year that ended in Dec. 2025 was €-2 Mil. It means Sleep Number's Accounts Receivable increased by €2 Mil from Dec. 2024 to Dec. 2025 .

Sleep Number's Accounts Receivable for the quarter that ended in Mar. 2026 was €12 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. Sleep Number's Days Sales Outstanding for the three months ended in Mar. 2026 was 3.82.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Sleep Number's liquidation value for the three months ended in Mar. 2026 was €-1,052 Mil.

Sleep Number  (FRA:SL2) 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.

Sleep Number's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=11.551/275.924*91
=3.82

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

Sleep Number's liquidation value for the quarter that ended in Mar. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=1.284-1096.238+0.75 * 11.551+0.5 * 67.657
=-1,052

* 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.

Sleep Number Change In Receivables Related Terms

Sleep Number Change In Receivables Historical Data

* Premium members only.

The historical data trend for Sleep Number'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.

Sleep Number Change In Receivables Chart

Sleep Number 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 2.73 1.01 -6.26 12.73 -2.02

Sleep Number Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 3.73 -0.05 -15.87 10.50 2.28
FRA:SL2
52GF Score
Sleep Number Corp FRA:SL2
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Sleep Number 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 Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was €-3 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 €-3 Mil mean?
Sleep Number (FRA:SL2) has a Change In Receivables of €-3 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Sleep Number and its competitors.
Is Sleep Number's Change In Receivables too high?
Sleep Number's current Change In Receivables is €-3 Mil. Overall, Sleep Number has a GF Score™ of 52/100, reflecting its overall financial health beyond just this single metric.
How does Sleep Number's Change In Receivables compare to LBRA and NCLX?
Sleep Number's Change In Receivables of €-3 Mil can be compared against companies in the Furnishings, Fixtures & Appliances 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 Furnishings, Fixtures & Appliances company?
A good Change In Receivables depends on the Furnishings, Fixtures & Appliances 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 Sleep Number and its competitors. Sleep Number's current Change In Receivables is €-3 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sleep Number stock overvalued right now?
Sleep Number (FRA:SL2) has a current Change In Receivables of €-3 Mil. The stock's GF Value™ is €55.88, compared to a current price of €0.13 — trading 99.8% below its estimated fair value. The current Change In Receivables is €-3 Mil. Sleep Number's overall GF Score™ is 52/100 with 8 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 Sleep Number (FRA:SL2), the current Change In Receivables is €-3 Mil as of Mar. 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 Sleep Number (FRA:SL2) Overvalued in 2026?

Based on GuruFocus' analysis, Sleep Number stock appears to be undervalued. The current stock price of €0.13 is trading 99.8% below its estimated GF Value™ of €55.88.

Key valuation signals for FRA:SL2:

  • Change In Receivables: €-3 Mil
  • GF Value™: €55.88 vs. price of €0.13 (99.8% below fair value)
  • GF Score™: 52/100 with 8 warning signs

No single metric tells the full story. See the FRA:SL2 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Sleep Number Business Description

Other Exchanges SNBR:USA
Address 1001 Third Avenue South, Minneapolis, MN, USA, 55404
Sleep Number Corp is a designer, manufacturer, marketer, and retailer, which allows it to offer consumers high-quality, individualized sleep solutions and services. It also offers FlextFit adjustable bases, and Sleep Number pillows, sheets, and other bedding products. The company generates revenue by marketing its innovations directly to new and existing customers and selling products through its Stores, Online, Phone, Chat (Total Retail), and Other. It focuses on personalized sleep wellness, with mattresses designed to evolve with each sleeper to help them feel and perform well, featuring adjustable firmness, pressure-relieving support, and temperature-balancing comfort built into every mattress. Its products include mattresses, bundles, bedding, pillows, and furniture.
52GF Score

Get the complete analysis for FRA:SL2

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

€0.13
Price
€55.88
GF Value