Auto Partner (WAR:APR) Change In Receivables: zł-92 Mil (TTM As of Mar. 2026)

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WAR:APR Auto Partner SA WAR:APR
97 GF Score
Price zł28.80
GF Value zł25.27
Valuation Modestly Overvalued
! 8 Warning Signs
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What is Auto Partner Change In Receivables?

Auto Partner WAR:APR +1.23% 97 Change In Receivables is zł-92 Mil as of Mar. 2026. GuruFocus rates WAR:APR with a GF Score™ of 97/100 and a GF Value™ of zł25.27 (Modestly Overvalued). The stock has 8 warning signs investors should review.

Auto Partner's change in receivables for the quarter that ended in Mar. 2026 was zł34 Mil. It means Auto Partner's Accounts Receivable declined by zł34 Mil from Dec. 2025 to Mar. 2026 .

Auto Partner's change in receivables for the fiscal year that ended in Dec. 2025 was zł-79 Mil. It means Auto Partner's Accounts Receivable increased by zł79 Mil from Dec. 2024 to Dec. 2025 .

Auto Partner's Accounts Receivable for the quarter that ended in Mar. 2026 was zł460 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. Auto Partner's Days Sales Outstanding for the three months ended in Mar. 2026 was 35.86.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Auto Partner's liquidation value for the three months ended in Mar. 2026 was zł150 Mil.

Auto Partner  (WAR:APR) 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.

Auto Partner's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=459.84/1170.033*91
=35.86

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

Auto Partner's liquidation value for the quarter that ended in Mar. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=51.609-874.574+0.75 * 459.84+0.5 * 1256.584
=150

* 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.

Auto Partner Change In Receivables Related Terms

Auto Partner Change In Receivables Historical Data

* Premium members only.

The historical data trend for Auto Partner'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.

Auto Partner Change In Receivables Chart

Auto Partner 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 -113.44 -40.84 -77.85 -65.11 -78.69

Auto Partner Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 48.13 -7.66 -58.73 -60.44 34.48
WAR:APR
97GF Score
Auto Partner SA WAR:APR
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Auto Partner 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 Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was zł-92 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 zł-92 Mil mean?
Auto Partner (WAR:APR) has a Change In Receivables of zł-92 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Auto Partner and its competitors.
Is Auto Partner's Change In Receivables too high?
Auto Partner's current Change In Receivables is zł-92 Mil. Overall, Auto Partner has a GF Score™ of 97/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Auto Partner's Change In Receivables compare to ORLY and AZO?
Auto Partner's Change In Receivables of zł-92 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 Auto Partner and its competitors. Auto Partner's current Change In Receivables is zł-92 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Auto Partner stock overvalued right now?
Based on GuruFocus' analysis, Auto Partner (WAR:APR) is currently considered Modestly Overvalued. The stock's GF Value™ is zł25.27, compared to a current price of zł28.80 — trading 14% above its estimated fair value. The current Change In Receivables is zł-92 Mil. Auto Partner's overall GF Score™ is 97/100 with 8 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 Auto Partner (WAR:APR), the current Change In Receivables is zł-92 Mil as of Mar. 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 Auto Partner (WAR:APR) Overvalued in 2026?

Based on GuruFocus' analysis, Auto Partner stock appears to be overvalued. The current stock price of zł28.80 is trading 14% above its estimated GF Value™ of zł25.27. GuruFocus considers Auto Partner to be Modestly Overvalued.

Key valuation signals for WAR:APR:

  • Change In Receivables: zł-92 Mil
  • GF Value™: zł25.27 vs. price of zł28.80 (14% above fair value)
  • GF Score™: 97/100 with 8 warning signs

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

Auto Partner Business Description

Other Exchanges 0RI1:UK6KF:Germany
Address Ul Ekonomiczna 20, Bierun, POL, 43-150
Auto Partner SA principal activity is the sale of spare parts and accessories for motor vehicles. The group consists in the organisation of distribution of vehicle spare parts directly from manufacturers to end users. The Group is an importer and distributor of parts for passenger cars and delivery vehicles in the market for spare parts. The company has presence in Poland, EU, and Others. The company generates majority of revenue from Poland.
97GF Score

Get the complete analysis for WAR:APR

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

zł28.80
Price
zł25.27
GF Value