Artience Co (FRA:TO5) Change In Receivables: €0 Mil (TTM As of Dec. 2025)

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FRA:TO5 Artience Co Ltd FRA:TO5
83 GF Score
Price €25.00
GF Value €18.09
! 6 Warning Signs
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What is Artience Co Change In Receivables?

Artience Co FRA:TO5 +6.84% 83 Change In Receivables is €0 Mil as of Dec. 2025. GuruFocus rates FRA:TO5 with a GF Score™ of 83/100 and a GF Value™ of €18.09. The stock has 6 warning signs investors should review.

Artience Co's change in receivables for the quarter that ended in Dec. 2025 was €0 Mil. It means Artience Co's Accounts Receivable stayed the same from Sep. 2025 to Dec. 2025 .

Artience Co's change in receivables for the fiscal year that ended in Dec. 2025 was €20 Mil. It means Artience Co's Accounts Receivable declined by €20 Mil from Dec. 2024 to Dec. 2025 .

Artience Co's Accounts Receivable for the quarter that ended in Dec. 2025 was €585 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. Artience Co's Days Sales Outstanding for the three months ended in Dec. 2025 was 106.42.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Artience Co's liquidation value for the three months ended in Dec. 2025 was €-126 Mil.

Artience Co  (FRA:TO5) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=584.81/501.423*91
=106.42

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

Artience Co'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)
=262.452-1015.406+0.75 * 584.81+0.5 * 376.025
=-126

* 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.

Artience Co Change In Receivables Related Terms

Artience Co Change In Receivables Historical Data

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The historical data trend for Artience Co'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.

Artience Co Change In Receivables Chart

Artience Co Annual Data
Trend Mar16 Mar17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only -39.29 -24.36 -3.17 -19.94 19.85

Artience Co 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 0.00 0.00 0.00 0.00 0.00
FRA:TO5
83GF Score
Artience Co Ltd FRA:TO5
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Artience 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 Dec. 2025 adds up the quarterly data reported by the company within the most recent 12 months, which was €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 Mil mean?
Artience Co (FRA:TO5) has a Change In Receivables of €0 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Artience Co and its competitors.
Is Artience Co's Change In Receivables too high?
Artience Co's current Change In Receivables is €0 Mil. Overall, Artience Co has a GF Score™ of 83/100, reflecting its overall financial health beyond just this single metric.
How does Artience Co's Change In Receivables compare to LIN and SHW?
Artience Co's Change In Receivables of €0 Mil can be compared against companies in the Chemicals 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 Chemicals company?
A good Change In Receivables depends on the Chemicals 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 Artience Co and its competitors. Artience Co's current Change In Receivables is €0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Artience Co stock overvalued right now?
Artience Co (FRA:TO5) has a current Change In Receivables of €0 Mil. The stock's GF Value™ is €18.09, compared to a current price of €25.00 — trading 38.2% above its estimated fair value. The current Change In Receivables is €0 Mil. Artience Co's overall GF Score™ is 83/100 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 Artience Co (FRA:TO5), the current Change In Receivables is €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 Artience Co (FRA:TO5) Overvalued in 2026?

Based on GuruFocus' analysis, Artience Co stock appears to be overvalued. The current stock price of €25.00 is trading 38.2% above its estimated GF Value™ of €18.09.

Key valuation signals for FRA:TO5:

  • Change In Receivables: €0 Mil
  • GF Value™: €18.09 vs. price of €25.00 (38.2% above fair value)
  • GF Score™: 83/100 with 6 warning signs

No single metric tells the full story. See the FRA:TO5 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Artience Co Business Description

Other Exchanges 4634:Japan
Address 2-2-1 Kyobashi, Kyobashi Edogrand Building, Chuo-ku, Tokyo, JPN, 104-8377
Artience Co Ltd is a holding company. The group, along with its subsidiary, engaged in four segments: Colorants and Functional Materials Business, Polymers and Coatings Business, Packaging Business, and Printing and Information Business.
83GF Score

Get the complete analysis for FRA:TO5

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

€25.00
Price
€18.09
GF Value