Comer Industries SpA (MIL:COM) Change In Receivables: €-16.2 Mil (TTM As of Dec. 2025)


MIL:COM Comer Industries SpA MIL:COM
87 GF Score
Price €45.20
GF Value €30.04
Valuation Significantly Overvalued
! 3 Warning Signs
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What is Comer Industries SpA Change In Receivables?

Comer Industries SpA MIL:COM -1.53% 87 Change In Receivables is €-16.2 Mil as of Dec. 2025. GuruFocus rates MIL:COM with a GF Score™ of 87/100 and a GF Value™ of €30.04 (Significantly Overvalued). The stock has 3 warning signs investors should review.

Comer Industries SpA's change in receivables for the quarter that ended in Dec. 2025 was €10.0 Mil. It means Comer Industries SpA's Accounts Receivable declined by €10.0 Mil from Jun. 2025 to Dec. 2025 .

Comer Industries SpA's change in receivables for the fiscal year that ended in Dec. 2025 was €-16.2 Mil. It means Comer Industries SpA's Accounts Receivable increased by €16.2 Mil from Dec. 2024 to Dec. 2025 .

Comer Industries SpA's Accounts Receivable for the quarter that ended in Dec. 2025 was €189.8 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. Comer Industries SpA's Days Sales Outstanding for the six months ended in Dec. 2025 was 77.60.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Comer Industries SpA's liquidation value for the six months ended in Dec. 2025 was €-233.4 Mil.

Comer Industries SpA  (MIL:COM) 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.

Comer Industries SpA's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=189.831/446.465*91
=77.60

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

Comer Industries SpA'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)
=186.949-660.612+0.75 * 189.831+0.5 * 195.798
=-233.4

* 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.

Comer Industries SpA Change In Receivables Related Terms

Comer Industries SpA Change In Receivables Historical Data

* Premium members only.

The historical data trend for Comer Industries SpA'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.

Comer Industries SpA Change In Receivables Chart

Comer Industries SpA 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 -35.18 -23.25 -6.04 37.32 -16.17

Comer Industries SpA Semi-Annual Data
Dec15 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 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 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 21.05 -6.73 44.04 -26.15 9.98
MIL:COM
87GF Score
Comer Industries SpA MIL:COM
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Comer Industries SpA 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 €-16.2 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 €-16.2 Mil mean?
Comer Industries SpA (MIL:COM) has a Change In Receivables of €-16.2 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Comer Industries SpA and its competitors.
Is Comer Industries SpA's Change In Receivables too high?
Comer Industries SpA's current Change In Receivables is €-16.2 Mil. Overall, Comer Industries SpA has a GF Score™ of 87/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Comer Industries SpA's Change In Receivables compare to CAT and DE?
Comer Industries SpA's Change In Receivables of €-16.2 Mil can be compared against companies in the Farm & Heavy Construction Machinery 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 Farm & Heavy Construction Machinery company?
A good Change In Receivables depends on the Farm & Heavy Construction Machinery 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 Comer Industries SpA and its competitors. Comer Industries SpA's current Change In Receivables is €-16.2 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Comer Industries SpA stock overvalued right now?
Based on GuruFocus' analysis, Comer Industries SpA (MIL:COM) is currently considered Significantly Overvalued. The stock's GF Value™ is €30.04, compared to a current price of €45.20 — trading 50.5% above its estimated fair value. The current Change In Receivables is €-16.2 Mil. Comer Industries SpA's overall GF Score™ is 87/100 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 Comer Industries SpA (MIL:COM), the current Change In Receivables is €-16.2 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 Comer Industries SpA (MIL:COM) Overvalued in 2026?

Based on GuruFocus' analysis, Comer Industries SpA stock appears to be overvalued. The current stock price of €45.20 is trading 50.5% above its estimated GF Value™ of €30.04. GuruFocus considers Comer Industries SpA to be Significantly Overvalued.

Key valuation signals for MIL:COM:

  • Change In Receivables: €-16.2 Mil
  • GF Value™: €30.04 vs. price of €45.20 (50.5% above fair value)
  • GF Score™: 87/100 with 3 warning signs

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

Comer Industries SpA Business Description

Other Exchanges COMm:UKX5Q:Germany
Address Via Magellano, 27, Reggiolo, ITA, 42046
Comer Industries SpA is engaged in the design and production of advanced engineering systems and mechatronic solutions for power transmission. It operates in the sectors of Agricultural and Industrial. The products offered by the group include Gearboxes, Driveshafts, Powertrain, Planetary drives, and Wheel drives.
87GF Score

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

€45.20
Price
€30.04
GF Value