OSRAM Licht AG (HAM:OSR) Change In Receivables: €37.0 Mil (TTM As of Mar. 2026)

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HAM:OSR OSRAM Licht AG HAM:OSR
56 GF Score
Price €53.20
GF Value €172.67
Valuation Possible Value Trap
! 3 Warning Signs
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What is OSRAM Licht AG Change In Receivables?

OSRAM Licht AG HAM:OSR -0.37% 56 Change In Receivables is €37.0 Mil as of Mar. 2026. GuruFocus rates HAM:OSR with a GF Score™ of 56/100 and a GF Value™ of €172.67 (Possible Value Trap). The stock has 3 warning signs investors should review.

OSRAM Licht AG's change in receivables for the quarter that ended in Mar. 2026 was €37.0 Mil. It means OSRAM Licht AG's Accounts Receivable declined by €37.0 Mil from Dec. 2025 to Mar. 2026 .

OSRAM Licht AG's change in receivables for the fiscal year that ended in Dec. 2025 was €53.0 Mil. It means OSRAM Licht AG's Accounts Receivable declined by €53.0 Mil from Dec. 2024 to Dec. 2025 .

OSRAM Licht AG's Accounts Receivable for the quarter that ended in Mar. 2026 was €382.0 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. OSRAM Licht AG's Days Sales Outstanding for the three months ended in Mar. 2026 was 43.79.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. OSRAM Licht AG's liquidation value for the three months ended in Mar. 2026 was €-3,621.5 Mil.

OSRAM Licht AG  (HAM:OSR) 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.

OSRAM Licht AG's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=382/796*91
=43.79

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

OSRAM Licht AG'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)
=1399-5698+0.75 * 382+0.5 * 782
=-3,621.5

* 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.

OSRAM Licht AG Change In Receivables Related Terms

OSRAM Licht AG Change In Receivables Historical Data

* Premium members only.

The historical data trend for OSRAM Licht 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.

OSRAM Licht AG Change In Receivables Chart

OSRAM Licht AG Annual Data
Trend Sep15 Sep16 Sep17 Sep18 Sep19 Sep20 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only 93.00 118.00 24.00 -7.00 53.00

OSRAM Licht AG Quarterly Data
Jun19 Sep19 Dec19 Mar20 Jun20 Sep20 Dec20 Mar21 Mar22 Jun22 Dec22 Mar23 Jun23 Dec23 Mar24 Jun24 Dec24 Mar25 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 155.00 0.00 130.00 0.00 37.00
HAM:OSR
56GF Score
OSRAM Licht AG HAM:OSR
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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OSRAM Licht 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 Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was €37.0 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 €37.0 Mil mean?
OSRAM Licht AG (HAM:OSR) has a Change In Receivables of €37.0 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for OSRAM Licht AG and its competitors.
Is OSRAM Licht AG's Change In Receivables too high?
OSRAM Licht AG's current Change In Receivables is €37.0 Mil. Overall, OSRAM Licht AG has a GF Score™ of 56/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does OSRAM Licht AG's Change In Receivables compare to VRT and BE?
OSRAM Licht AG's Change In Receivables of €37.0 Mil can be compared against companies in the Industrial Products 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 an Industrial Products company?
A good Change In Receivables depends on the Industrial Products 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 OSRAM Licht AG and its competitors. OSRAM Licht AG's current Change In Receivables is €37.0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is OSRAM Licht AG stock overvalued right now?
Based on GuruFocus' analysis, OSRAM Licht AG (HAM:OSR) is currently considered Possible Value Trap. The stock's GF Value™ is €172.67, compared to a current price of €53.20 — trading 69.2% below its estimated fair value. The current Change In Receivables is €37.0 Mil. OSRAM Licht AG's overall GF Score™ is 56/100 with 3 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 OSRAM Licht AG (HAM:OSR), the current Change In Receivables is €37.0 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 OSRAM Licht AG (HAM:OSR) Overvalued in 2026?

Based on GuruFocus' analysis, OSRAM Licht AG stock appears to be undervalued. The current stock price of €53.20 is trading 69.2% below its estimated GF Value™ of €172.67. GuruFocus considers OSRAM Licht AG to be Possible Value Trap.

Key valuation signals for HAM:OSR:

  • Change In Receivables: €37.0 Mil
  • GF Value™: €172.67 vs. price of €53.20 (69.2% below fair value)
  • GF Score™: 56/100 with 3 warning signs

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

OSRAM Licht AG Business Description

Address Tobelbader Strasse 30, Premstaetten, Graz, AUT, 8141
OSRAM Licht AG is a provider of lighting and sensor technology solutions. The company's products include LED's, Drivers, Lasers, Photodetectors, multi-chips, Sensor solutions, Interfaces, Full-service foundry, ASICs and customized solutions, Lamps, and Boards, kits & accessories. Its segments include Opto Semiconductors (OS), CMOS Sensors & ASICs (CSA), and the Lamps & Systems (L&S) segments. The Opto Semiconductors and CMOS Sensors & ASICs segments cover semiconductor-based products and solutions (including LEDs) for customers in the automotive, consumer, industrial, and medical technology end markets. The Lamps & Systems segment includes lamps and lighting systems; it focuses on the automotive and industrial end markets.
56GF Score

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

€53.20
Price
€172.67
GF Value