Gubra AS (HAM:PI3) Change In Receivables: €0.0 Mil (TTM As of Dec. 2025)

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HAM:PI3 Gubra AS HAM:PI3
53 GF Score
Price €47.32
GF Value €388.86
Valuation Possible Value Trap
! 3 Warning Signs
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What is Gubra AS Change In Receivables?

Gubra AS HAM:PI3 +3.54% 53 Change In Receivables is €0.0 Mil as of Dec. 2025. GuruFocus rates HAM:PI3 with a GF Score™ of 53/100 and a GF Value™ of €388.86 (Possible Value Trap). The stock has 3 warning signs investors should review.

Gubra AS's change in receivables for the quarter that ended in Dec. 2025 was €0.0 Mil. It means Gubra AS's Accounts Receivable stayed the same from Jun. 2025 to Dec. 2025 .

Gubra AS's change in receivables for the fiscal year that ended in Dec. 2025 was €-0.5 Mil. It means Gubra AS's Accounts Receivable increased by €0.5 Mil from Dec. 2024 to Dec. 2025 .

Gubra AS's Accounts Receivable for the quarter that ended in Dec. 2025 was €4.7 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. Gubra AS's Days Sales Outstanding for the six months ended in Dec. 2025 was 44.44.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Gubra AS's liquidation value for the six months ended in Dec. 2025 was €125.2 Mil.


Gubra AS  (HAM:PI3) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=4.717/19.371*91
=44.44

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

Gubra AS'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)
=144.998-23.288+0.75 * 4.717+0.5 * 0
=125.2

* 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.


Gubra AS Change In Receivables Related Terms


Gubra AS Change In Receivables Historical Data

* Premium members only.

The historical data trend for Gubra AS'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.

Gubra AS Change In Receivables Chart

Gubra AS Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial -5.75 6.06 -4.16 4.33 -0.53

Gubra AS Semi-Annual Data
Dec19 Dec20 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 0.00 0.00 0.00 0.00 0.00
HAM:PI3
53GF Score
Gubra AS HAM:PI3
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Gubra AS 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 €0.0 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 €0.0 Mil mean?
Gubra AS (HAM:PI3) has a Change In Receivables of €0.0 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Gubra AS and its competitors.
Is Gubra AS's Change In Receivables too high?
Gubra AS's current Change In Receivables is €0.0 Mil. Overall, Gubra AS has a GF Score™ of 53/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Gubra AS's Change In Receivables compare to VRTX and REGN?
Gubra AS's Change In Receivables of €0.0 Mil can be compared against companies in the Biotechnology 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 Biotechnology company?
A good Change In Receivables depends on the Biotechnology 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 Gubra AS and its competitors. Gubra AS's current Change In Receivables is €0.0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gubra AS stock overvalued right now?
Based on GuruFocus' analysis, Gubra AS (HAM:PI3) is currently considered Possible Value Trap. The stock's GF Value™ is €388.86, compared to a current price of €47.32 — trading 87.8% below its estimated fair value. The current Change In Receivables is €0.0 Mil. Gubra AS's overall GF Score™ is 53/100 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 Gubra AS (HAM:PI3), the current Change In Receivables is €0.0 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 Gubra AS (HAM:PI3) Overvalued in 2026?

Based on GuruFocus' analysis, Gubra AS stock appears to be undervalued. The current stock price of €47.32 is trading 87.8% below its estimated GF Value™ of €388.86. GuruFocus considers Gubra AS to be Possible Value Trap.

Key valuation signals for HAM:PI3:

  • Change In Receivables: €0.0 Mil
  • GF Value™: €388.86 vs. price of €47.32 (87.8% below fair value)
  • GF Score™: 53/100 with 3 warning signs

No single metric tells the full story. See the HAM:PI3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Gubra AS Business Description

Other Exchanges GUBRA:DenmarkPI3:Germany
Address Horsholm Kongevej 11B, Horsholm, DNK, 2970
Gubra AS is a specialized preclinical CRO and biotech company focused on peptide-based drug discovery within metabolic and fibrotic diseases. The company has two segments: Pre-clinical contract research (CRO), which derives maximum revenue and Biotech Segment. It derives maximum revenue from Pre-clinical contract research (CRO) segment. Geographically, the company operates in Europe, North America and Other regions.
53GF Score

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

€47.32
Price
€388.86
GF Value