Berner Industrier AB (LTS:0RNW) Change In Receivables: kr-44 Mil (TTM As of Jun. 2026)

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LTS:0RNW Berner Industrier AB LTS:0RNW
74 GF Score
Price kr73.35
GF Value kr45.85
Valuation Significantly Overvalued
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What is Berner Industrier AB Change In Receivables?

Berner Industrier AB LTS:0RNW -2.40% 74 Change In Receivables is kr-44 Mil as of Jun. 2026. GuruFocus rates LTS:0RNW with a GF Score™ of 74/100 and a GF Value™ of kr45.85 (Significantly Overvalued).

Berner Industrier AB's change in receivables for the quarter that ended in Jun. 2026 was kr-30 Mil. It means Berner Industrier AB's Accounts Receivable increased by kr30 Mil from Mar. 2026 to Jun. 2026 .

Berner Industrier AB's change in receivables for the fiscal year that ended in Dec. 2025 was kr-4 Mil. It means Berner Industrier AB's Accounts Receivable increased by kr4 Mil from Dec. 2024 to Dec. 2025 .

Berner Industrier AB's Accounts Receivable for the quarter that ended in Jun. 2026 was kr157 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. Berner Industrier AB's Days Sales Outstanding for the three months ended in Jun. 2026 was 44.59.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Berner Industrier AB's liquidation value for the three months ended in Jun. 2026 was kr-260 Mil.

Berner Industrier AB  (LTS:0RNW) 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.

Berner Industrier AB's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=156.8/320.9*91
=44.59

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

Berner Industrier AB's liquidation value for the quarter that ended in Jun. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=54.9-483.8+0.75 * 156.8+0.5 * 101.8
=-260

* 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.

Berner Industrier AB Change In Receivables Related Terms

Berner Industrier AB Change In Receivables Historical Data

* Premium members only.

The historical data trend for Berner Industrier AB'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.

Berner Industrier AB Change In Receivables Chart

Berner Industrier AB 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 -11.32 -55.96 8.46 23.45 -3.55

Berner Industrier AB Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 21.30 2.70 0.20 -16.30 -30.30
LTS:0RNW
74GF Score
Berner Industrier AB LTS:0RNW
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Berner Industrier AB 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 Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was kr-44 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 kr-44 Mil mean?
Berner Industrier AB (LTS:0RNW) has a Change In Receivables of kr-44 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Berner Industrier AB and its competitors.
Is Berner Industrier AB's Change In Receivables too high?
Berner Industrier AB's current Change In Receivables is kr-44 Mil. Overall, Berner Industrier AB has a GF Score™ of 74/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Berner Industrier AB's Change In Receivables compare to GEV and ETN?
Berner Industrier AB's Change In Receivables of kr-44 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 Berner Industrier AB and its competitors. Berner Industrier AB's current Change In Receivables is kr-44 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Berner Industrier AB stock overvalued right now?
Based on GuruFocus' analysis, Berner Industrier AB (LTS:0RNW) is currently considered Significantly Overvalued. The stock's GF Value™ is kr45.85, compared to a current price of kr73.35 — trading 60% above its estimated fair value. The current Change In Receivables is kr-44 Mil. Berner Industrier AB's overall GF Score™ is 74/100. 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 Berner Industrier AB (LTS:0RNW), the current Change In Receivables is kr-44 Mil as of Jun. 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 Berner Industrier AB (LTS:0RNW) Overvalued in 2026?

Based on GuruFocus' analysis, Berner Industrier AB stock appears to be overvalued. The current stock price of kr73.35 is trading 60% above its estimated GF Value™ of kr45.85. GuruFocus considers Berner Industrier AB to be Significantly Overvalued.

Key valuation signals for LTS:0RNW:

  • Change In Receivables: kr-44 Mil
  • GF Value™: kr45.85 vs. price of kr73.35 (60% above fair value)
  • GF Score™: 74/100

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

Berner Industrier AB Business Description

Other Exchanges BERNER B:SwedenBERNBs:UK
Address Birger Jarlsgatan 41A, Box 88, Stockholm, SWE, SE-111 45
Berner Industrier AB formerly Christian Berner Tech Trade AB and its subsidiaries markets, sells, and delivers components, systems, and services with high technology content. The offer includes quality products, consulting support, system solutions, installation, service, and processing for industry and public sector customers. The group operates in Sweden, Norway, Finland and Denmark.
74GF Score

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

kr73.35
Price
kr45.85
GF Value