WAR:BST has been successfully added to your Stock Email Alerts list.
You can manage your stock email alerts here.
WAR:BST has been removed from your Stock Email Alerts list.
Please enter Portfolio Name for new portfolio.
Przedsiebiorstwo Handlowe Best SA WAR:BST
Przedsiebiorstwo Handlowe Best WAR:BST -0.30% 76 Change In Receivables is zł-397.1 Mil as of Mar. 2026. GuruFocus rates WAR:BST with a GF Score™ of 76/100 and a GF Value™ of zł34.29 (Fairly Valued). The stock has 12 warning signs investors should review.
Przedsiebiorstwo Handlowe Best's change in receivables for the quarter that ended in Mar. 2026 was zł-29.6 Mil. It means Przedsiebiorstwo Handlowe Best's Accounts Receivable increased by zł29.6 Mil from Dec. 2025 to Mar. 2026 .
Przedsiebiorstwo Handlowe Best's change in receivables for the fiscal year that ended in Dec. 2025 was zł-371.6 Mil. It means Przedsiebiorstwo Handlowe Best's Accounts Receivable increased by zł371.6 Mil from Dec. 2024 to Dec. 2025 .
Przedsiebiorstwo Handlowe Best's Accounts Receivable for the quarter that ended in Mar. 2026 was zł0.6 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. Przedsiebiorstwo Handlowe Best's Days Sales Outstanding for the three months ended in Mar. 2026 was 0.36.
In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Przedsiebiorstwo Handlowe Best's liquidation value for the three months ended in Mar. 2026 was zł-1,611.6 Mil.
Przedsiebiorstwo Handlowe Best (WAR:BST) 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.
Przedsiebiorstwo Handlowe Best's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:
| Days Sales Outstanding | |||||
| = | Accounts Receivable | / | Revenue | * | Days in Period |
| = | 0.621 | / | 159.152 | * | 91 |
| = | 0.36 |
2. In Ben Graham's calculation of liquidation value, Przedsiebiorstwo Handlowe Best's accounts receivable are only considered to be worth 75% of book value:
Przedsiebiorstwo Handlowe Best'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) |
| = | 176.505 | - | 1788.541 | + | 0.75 * 0.621 | + | 0.5 * 0 |
| = | -1,611.6 |
* 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.
The historical data trend for Przedsiebiorstwo Handlowe Best'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.
| Przedsiebiorstwo Handlowe Best Annual Data | |||||||||||||||||||||
| Trend | Dec16 | Dec17 | Dec18 | Dec19 | Dec20 | Dec21 | Dec22 | Dec23 | Dec24 | Dec25 | |||||||||||
| Change In Receivables | Get a 7-Day Free Trial |
|
|
-78.56 | -166.14 | -229.01 | -245.80 | -371.58 | |||||||||||||
| Przedsiebiorstwo Handlowe Best 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 |
|
|
|
|
|
|
|
|
|
|
|
|
-4.02 | -94.94 | 45.82 | -318.44 | -29.56 | ||
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-397.1 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.
Based on GuruFocus' analysis, Przedsiebiorstwo Handlowe Best stock appears to be undervalued. The current stock price of zł33.40 is trading 2.6% below its estimated GF Value™ of zł34.29. GuruFocus considers Przedsiebiorstwo Handlowe Best to be Fairly Valued.
Key valuation signals for WAR:BST:
No single metric tells the full story. See the WAR:BST stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Disclaimers: GuruFocus.com is not operated by a broker or a dealer. It has an affiliated registered investment adviser, which serves as the subadviser to an exchange traded fund. This investment adviser does not provide advice to individual investors. Under no circumstances does any information posted on GuruFocus.com represent a recommendation to buy or sell a security. The information on this site, and in its related newsletters, is not intended to be, nor does it constitute investment advice or recommendations. The individuals or entities selected as "gurus" may buy and sell securities before and after any particular article and report and information herein is published, with respect to the securities discussed in any article and report posted herein. Gurus may be added or dropped from the GuruFocus site at any time. In no event shall GuruFocus.com be liable to any member, guest or third party for any damages of any kind arising out of the use of any content or other material published or available on GuruFocus.com, or relating to the use of, or inability to use, GuruFocus.com or any content, including, without limitation, any investment losses, lost profits, lost opportunity, special, incidental, indirect, consequential or punitive damages. Past performance is a poor indicator of future performance. The information on this site, and in its related newsletters, is not intended to be, nor does it constitute investment advice or recommendations. The information on this site is in no way guaranteed for completeness, accuracy or in any other way. The gurus listed in this website are not affiliated with GuruFocus.com, LLC. Stock quotes provided by InterActive Data. Fundamental company data provided by Morningstar, updated daily.