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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.
Jungfraubahn Holding AG's Days Sales Outstanding for the
six
months ended in Dec. 2025 was 24.60.
In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Jungfraubahn Holding AG's liquidation value for the
six
months ended in Dec. 2025 was €-24.0 Mil.
Jungfraubahn Holding AG (HAM:J4F) 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.
Jungfraubahn Holding AG's Days Sales Outstanding for the quarter that ended in Dec. 2025 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.
Jungfraubahn Holding AG Change In Receivables Related Terms
Jungfraubahn Holding AG Change In Receivables Historical Data
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The historical data trend for Jungfraubahn Holding AG'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.
Jungfraubahn Holding AG Change In Receivables Chart
Jungfraubahn Holding AG 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 €-2.2 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 €-2.2 Mil mean?
Jungfraubahn Holding AG (HAM:J4F) has a Change In Receivables of €-2.2 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Jungfraubahn Holding AG and its competitors.
Is Jungfraubahn Holding AG's Change In Receivables too high?
Jungfraubahn Holding AG's current Change In Receivables is €-2.2 Mil. Overall, Jungfraubahn Holding AG has a GF Score™ of 73/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Jungfraubahn Holding AG's Change In Receivables compare to UNP and CSX?
Jungfraubahn Holding AG's Change In Receivables of €-2.2 Mil can be compared against companies in the Transportation 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 Transportation company?
A good Change In Receivables depends on the Transportation 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 Jungfraubahn Holding AG and its competitors. Jungfraubahn Holding AG's current Change In Receivables is €-2.2 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Jungfraubahn Holding AG stock overvalued right now?
Based on GuruFocus' analysis, Jungfraubahn Holding AG (HAM:J4F) is currently considered Modestly Overvalued. The stock's GF Value™ is €242.38, compared to a current price of €266.50 — trading 10% above its estimated fair value. The current Change In Receivables is €-2.2 Mil. Jungfraubahn Holding AG's overall GF Score™ is 73/100 with 1 warning sign 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 Jungfraubahn Holding AG (HAM:J4F), the current Change In Receivables is €-2.2 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 Jungfraubahn Holding AG (HAM:J4F) Overvalued in 2026?
Based on GuruFocus' analysis, Jungfraubahn Holding AG stock appears to be overvalued.
The current stock price of €266.50 is trading 10% above its estimated GF Value™ of €242.38.
GuruFocus considers Jungfraubahn Holding AG to be Modestly Overvalued.
Key valuation signals for HAM:J4F:
Change In Receivables: €-2.2 Mil
GF Value™: €242.38 vs. price of €266.50 (10% above fair value)
No single metric tells the full story. See the HAM:J4F stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Jungfraubahn Holding AG is a tourism company and the mountain railway company in Switzerland. It engaged in the operation of excursion railways and winter sports facilities. It also operates a railway service from Interlaken to Lauterbrunnen and Grindelwald. The company's segment includes Jungfraujoch-Top of Europe, Winter Sports and Experience Mountains, It generates maximum revenue from the Jungfraujoch-Top of Europe segment.
73GF Score
Get the complete analysis for HAM:J4F
Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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