SCI AG (HAM:SCI) Change In Receivables: €0.00 Mil (TTM As of Dec. 2025)

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.

HAM:SCI SCI AG HAM:SCI
70 GF Score
Price €18.40
GF Value €86.23
Valuation Possible Value Trap
! 3 Warning Signs
View Full Analysis

What is SCI AG Change In Receivables?

SCI AG HAM:SCI +1.10% 70 Change In Receivables is €0.00 Mil as of Dec. 2025. GuruFocus rates HAM:SCI with a GF Score™ of 70/100 and a GF Value™ of €86.23 (Possible Value Trap). The stock has 3 warning signs investors should review.

SCI AG's change in receivables for the quarter that ended in Dec. 2025 was €0.00 Mil. It means SCI AG's Accounts Receivable stayed the same from Dec. 2024 to Dec. 2025 .

SCI AG's change in receivables for the fiscal year that ended in Dec. 2025 was €0.00 Mil. It means SCI AG's Accounts Receivable stayed the same from Dec. 2024 to Dec. 2025 .

SCI AG's Accounts Receivable for the quarter that ended in Dec. 2025 was €0.07 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. SCI AG's Days Sales Outstanding for the six months ended in Dec. 2025 was 0.81.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. SCI AG's liquidation value for the six months ended in Dec. 2025 was €5.22 Mil.


SCI AG  (HAM:SCI) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0.067/15.022*91
=0.81

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

SCI AG'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)
=5.286-0.121+0.75 * 0.067+0.5 * 0
=5.22

* 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.


SCI AG Change In Receivables Related Terms


SCI AG Change In Receivables Historical Data

* Premium members only.

The historical data trend for SCI 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.

SCI AG Change In Receivables Chart

SCI AG 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 0.00 0.00 0.00 0.00 0.00

SCI AG Semi-Annual Data
Dec09 Dec10 Dec11 Dec12 Dec13 Dec14 Dec15 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 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
HAM:SCI
70GF Score
SCI AG HAM:SCI
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

SCI 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.

For stock reported annually, GuruFocus uses latest annual data as the TTM data. Change In Receivables for the trailing twelve months (TTM) ended in Dec. 2025 was €0.00 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 €0.00 Mil mean?
SCI AG (HAM:SCI) has a Change In Receivables of €0.00 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for SCI AG and its competitors.
Is SCI AG's Change In Receivables too high?
SCI AG's current Change In Receivables is €0.00 Mil. Overall, SCI AG has a GF Score™ of 70/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does SCI AG's Change In Receivables compare to MS and GS?
SCI AG's Change In Receivables of €0.00 Mil can be compared against companies in the Capital Markets 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 Capital Markets company?
A good Change In Receivables depends on the Capital Markets 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 SCI AG and its competitors. SCI AG's current Change In Receivables is €0.00 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SCI AG stock overvalued right now?
Based on GuruFocus' analysis, SCI AG (HAM:SCI) is currently considered Possible Value Trap. The stock's GF Value™ is €86.23, compared to a current price of €18.40 — trading 78.7% below its estimated fair value. The current Change In Receivables is €0.00 Mil. SCI AG's overall GF Score™ is 70/100 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 SCI AG (HAM:SCI), the current Change In Receivables is €0.00 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 SCI AG (HAM:SCI) Overvalued in 2026?

Based on GuruFocus' analysis, SCI AG stock appears to be undervalued. The current stock price of €18.40 is trading 78.7% below its estimated GF Value™ of €86.23. GuruFocus considers SCI AG to be Possible Value Trap.

Key valuation signals for HAM:SCI:

  • Change In Receivables: €0.00 Mil
  • GF Value™: €86.23 vs. price of €18.40 (78.7% below fair value)
  • GF Score™: 70/100 with 3 warning signs

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


SCI AG Business Description

Address Bartholomaus-Arnoldi-Str. 82, Usingen, DEU, 61250
SCI AG is a holding company focused on special situations in the German stock market through takeovers and squeeze-outs. It seeks investment opportunities in temporal relation to corporate restructuring and turnaround situations.
70GF Score

Get the complete analysis for HAM:SCI

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

€18.40
Price
€86.23
GF Value