Paragon GmbH KGaA (LTS:0NFG) Change In Receivables: €-4.8 Mil (TTM As of Sep. 2025)

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LTS:0NFG Paragon GmbH & Co KGaA LTS:0NFG
51 GF Score
Price €1.65
GF Value €3.03
Valuation Possible Value Trap
! 5 Warning Signs
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What is Paragon GmbH KGaA Change In Receivables?

Paragon GmbH KGaA LTS:0NFG -4.64% 51 Change In Receivables is €-4.8 Mil as of Sep. 2025. GuruFocus rates LTS:0NFG with a GF Score™ of 51/100 and a GF Value™ of €3.03 (Possible Value Trap). The stock has 5 warning signs investors should review.

Paragon GmbH KGaA's change in receivables for the quarter that ended in Sep. 2025 was €-0.4 Mil. It means Paragon GmbH KGaA's Accounts Receivable increased by €0.4 Mil from Jun. 2025 to Sep. 2025 .

Paragon GmbH KGaA's change in receivables for the fiscal year that ended in Dec. 2024 was €2.6 Mil. It means Paragon GmbH KGaA's Accounts Receivable declined by €2.6 Mil from Dec. 2023 to Dec. 2024 .

Paragon GmbH KGaA's Accounts Receivable for the quarter that ended in Sep. 2025 was €4.2 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. Paragon GmbH KGaA's Days Sales Outstanding for the three months ended in Sep. 2025 was 13.17.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Paragon GmbH KGaA's liquidation value for the three months ended in Sep. 2025 was €-87.2 Mil.

Paragon GmbH KGaA  (LTS:0NFG) 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.

Paragon GmbH KGaA's Days Sales Outstanding for the quarter that ended in Sep. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=4.206/29.149*91
=13.17

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

Paragon GmbH KGaA's liquidation value for the quarter that ended in Sep. 2025 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=7.279-106.605+0.75 * 4.206+0.5 * 17.971
=-87.2

* 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.

Paragon GmbH KGaA Change In Receivables Related Terms

Paragon GmbH KGaA Change In Receivables Historical Data

* Premium members only.

The historical data trend for Paragon GmbH KGaA'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.

Paragon GmbH KGaA Change In Receivables Chart

Paragon GmbH KGaA Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only -1.23 0.24 -1.12 0.54 2.58

Paragon GmbH KGaA Quarterly Data
Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25
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 2.30 -0.08 -1.83 -2.44 -0.43
LTS:0NFG
51GF Score
Paragon GmbH & Co KGaA LTS:0NFG
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Paragon GmbH KGaA 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 Sep. 2025 adds up the quarterly data reported by the company within the most recent 12 months, which was €-4.8 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 €-4.8 Mil mean?
Paragon GmbH KGaA (LTS:0NFG) has a Change In Receivables of €-4.8 Mil as of Sep. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Paragon GmbH KGaA and its competitors.
Is Paragon GmbH KGaA's Change In Receivables too high?
Paragon GmbH KGaA's current Change In Receivables is €-4.8 Mil. Overall, Paragon GmbH KGaA has a GF Score™ of 51/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Paragon GmbH KGaA's Change In Receivables compare to ORLY and AZO?
Paragon GmbH KGaA's Change In Receivables of €-4.8 Mil can be compared against companies in the Vehicles & Parts 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 Vehicles & Parts company?
A good Change In Receivables depends on the Vehicles & Parts 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 Paragon GmbH KGaA and its competitors. Paragon GmbH KGaA's current Change In Receivables is €-4.8 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Paragon GmbH KGaA stock overvalued right now?
Based on GuruFocus' analysis, Paragon GmbH KGaA (LTS:0NFG) is currently considered Possible Value Trap. The stock's GF Value™ is €3.03, compared to a current price of €1.65 — trading 45.7% below its estimated fair value. The current Change In Receivables is €-4.8 Mil. Paragon GmbH KGaA's overall GF Score™ is 51/100 with 5 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 Paragon GmbH KGaA (LTS:0NFG), the current Change In Receivables is €-4.8 Mil as of Sep. 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 Paragon GmbH KGaA (LTS:0NFG) Overvalued in 2026?

Based on GuruFocus' analysis, Paragon GmbH KGaA stock appears to be undervalued. The current stock price of €1.65 is trading 45.7% below its estimated GF Value™ of €3.03. GuruFocus considers Paragon GmbH KGaA to be Possible Value Trap.

Key valuation signals for LTS:0NFG:

  • Change In Receivables: €-4.8 Mil
  • GF Value™: €3.03 vs. price of €1.65 (45.7% below fair value)
  • GF Score™: 51/100 with 5 warning signs

No single metric tells the full story. See the LTS:0NFG stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Paragon GmbH KGaA Business Description

Other Exchanges 1PGN:ItalyPGN:Germany
Address Bosendamm 11, Delbruck, DEU, 33129
Paragon GmbH & Co KGaA develops and manufactures electronic components and sensors for the automotive industry. The business activity of the firm is operated in two segments namely Electronics and Mechanics. The Electronics segment that derives the majority of revenue sells air-quality sensors, high-end acoustic systems, and display instruments. The Mechanics segment focuses on adjustable body components such as adaptively extendable spoilers. Geographically all the activity of the firm functions through Germany, however, it also holds a presence at the international level.
51GF Score

Get the complete analysis for LTS:0NFG

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

€1.65
Price
€3.03
GF Value