Lemon Sistemi SpA (MIL:LS) Change In Receivables: €-1.59 Mil (TTM As of Dec. 2025)


MIL:LS Lemon Sistemi SpA MIL:LS
13 GF Score
Price €1.52
! 6 Warning Signs
View Full Analysis

What is Lemon Sistemi SpA Change In Receivables?

Lemon Sistemi SpA MIL:LS -1.30% 13 Change In Receivables is €-1.59 Mil as of Dec. 2025. GuruFocus rates MIL:LS with a GF Score™ of 13/100. The stock has 6 warning signs investors should review.

Lemon Sistemi SpA's change in receivables for the quarter that ended in Dec. 2025 was €-0.92 Mil. It means Lemon Sistemi SpA's Accounts Receivable increased by €0.92 Mil from Jun. 2025 to Dec. 2025 .

Lemon Sistemi SpA's change in receivables for the fiscal year that ended in Dec. 2025 was €-1.59 Mil. It means Lemon Sistemi SpA's Accounts Receivable increased by €1.59 Mil from Dec. 2024 to Dec. 2025 .

Lemon Sistemi SpA's Accounts Receivable for the quarter that ended in Dec. 2025 was €3.02 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. Lemon Sistemi SpA's Days Sales Outstanding for the six months ended in Dec. 2025 was 106.03.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Lemon Sistemi SpA's liquidation value for the six months ended in Dec. 2025 was €-3.67 Mil.

Lemon Sistemi SpA  (MIL:LS) 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.

Lemon Sistemi 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
=3.016/5.191*91
=106.03

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

Lemon Sistemi 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)
=0.596-10.547+0.75 * 3.016+0.5 * 8.039
=-3.67

* 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.

Lemon Sistemi SpA Change In Receivables Related Terms

Lemon Sistemi SpA Change In Receivables Historical Data

* Premium members only.

The historical data trend for Lemon Sistemi 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.

Lemon Sistemi SpA Change In Receivables Chart

Lemon Sistemi SpA Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
0.00 0.97 0.11 -0.53 -1.59

Lemon Sistemi SpA Semi-Annual Data
Dec21 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Change In Receivables Get a 7-Day Free Trial 0.56 0.00 -0.54 -0.67 -0.92
MIL:LS
13GF Score
Lemon Sistemi SpA MIL:LS
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Lemon Sistemi 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 €-1.59 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 €-1.59 Mil mean?
Lemon Sistemi SpA (MIL:LS) has a Change In Receivables of €-1.59 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Lemon Sistemi SpA and its competitors.
Is Lemon Sistemi SpA's Change In Receivables too high?
Lemon Sistemi SpA's current Change In Receivables is €-1.59 Mil. Overall, Lemon Sistemi SpA has a GF Score™ of 13/100, reflecting its overall financial health beyond just this single metric.
How does Lemon Sistemi SpA's Change In Receivables compare to FSLR and NXT?
Lemon Sistemi SpA's Change In Receivables of €-1.59 Mil can be compared against companies in the Semiconductors 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 Semiconductors company?
A good Change In Receivables depends on the Semiconductors 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 Lemon Sistemi SpA and its competitors. Lemon Sistemi SpA's current Change In Receivables is €-1.59 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lemon Sistemi SpA stock overvalued right now?
Lemon Sistemi SpA (MIL:LS) has a current Change In Receivables of €-1.59 Mil. The current Change In Receivables is €-1.59 Mil. Lemon Sistemi SpA's overall GF Score™ is 13/100 with 6 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 Lemon Sistemi SpA (MIL:LS), the current Change In Receivables is €-1.59 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.

Lemon Sistemi SpA Business Description

Address Via IV Novembre, Balestrate, ITA, 6090041
Lemon Sistemi SpA is an Italian company that specializes in solar energy systems. It focuses on designing, installing, and maintaining photovoltaic systems for homes and businesses. Its product portfolio includes Sunpower photovoltaic, Solar Thermal, Renewable heating systems, Storage systems, and Electric car charging stations.
13GF Score

Get the complete analysis for MIL:LS

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

€1.52
Price