Develia (WAR:DVL) Change In Receivables: zł83 Mil (TTM As of Mar. 2026)

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WAR:DVL Develia SA WAR:DVL
88 GF Score
Price zł10.86
GF Value zł8.36
Valuation Modestly Overvalued
! 8 Warning Signs
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What is Develia Change In Receivables?

Develia WAR:DVL +1.69% 88 Change In Receivables is zł83 Mil as of Mar. 2026. GuruFocus rates WAR:DVL with a GF Score™ of 88/100 and a GF Value™ of zł8.36 (Modestly Overvalued). The stock has 8 warning signs investors should review.

Develia's change in receivables for the quarter that ended in Mar. 2026 was zł33 Mil. It means Develia's Accounts Receivable declined by zł33 Mil from Sep. 2025 to Mar. 2026 .

Develia's change in receivables for the fiscal year that ended in Dec. 2024 was zł160 Mil. It means Develia's Accounts Receivable declined by zł160 Mil from Dec. 2023 to Dec. 2024 .

Develia's Accounts Receivable for the quarter that ended in Mar. 2026 was zł18 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. Develia's Days Sales Outstanding for the three months ended in Mar. 2026 was 1.85.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Develia's liquidation value for the three months ended in Mar. 2026 was zł-709 Mil.

Develia  (WAR:DVL) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=18.107/892.109*91
=1.85

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

Develia'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)
=424.769-3032.209+0.75 * 18.107+0.5 * 3768.965
=-709

* 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.

Develia Change In Receivables Related Terms

Develia Change In Receivables Historical Data

* Premium members only.

The historical data trend for Develia'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.

Develia Change In Receivables Chart

Develia Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only 99.86 -67.67 68.80 -225.27 159.61

Develia Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 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 102.23 -48.27 36.95 12.60 33.35
WAR:DVL
88GF Score
Develia SA WAR:DVL
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Develia 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 zł83 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 zł83 Mil mean?
Develia (WAR:DVL) has a Change In Receivables of zł83 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Develia and its competitors.
Is Develia's Change In Receivables too high?
Develia's current Change In Receivables is zł83 Mil. Overall, Develia has a GF Score™ of 88/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Develia's Change In Receivables compare to competitors?
Develia's Change In Receivables of zł83 Mil can be compared against companies in the Real Estate 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 Real Estate company?
A good Change In Receivables depends on the Real Estate 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 Develia and its competitors. Develia's current Change In Receivables is zł83 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Develia stock overvalued right now?
Based on GuruFocus' analysis, Develia (WAR:DVL) is currently considered Modestly Overvalued. The stock's GF Value™ is zł8.36, compared to a current price of zł10.86 — trading 29.9% above its estimated fair value. The current Change In Receivables is zł83 Mil. Develia's overall GF Score™ is 88/100 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 Develia (WAR:DVL), the current Change In Receivables is zł83 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 Develia (WAR:DVL) Overvalued in 2026?

Based on GuruFocus' analysis, Develia stock appears to be overvalued. The current stock price of zł10.86 is trading 29.9% above its estimated GF Value™ of zł8.36. GuruFocus considers Develia to be Modestly Overvalued.

Key valuation signals for WAR:DVL:

  • Change In Receivables: zł83 Mil
  • GF Value™: zł8.36 vs. price of zł10.86 (29.9% above fair value)
  • GF Score™: 88/100 with 8 warning signs

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

Develia Business Description

Other Exchanges 0LVI:UK94L:Germany
Address ul. Powstancow Slaskich 2-4, Wroclaw, POL, 53-333
Develia SA is a Poland based real estate developer. The company executes commercial and residential investment projects. It is engaged in activities, consisting of the purchasing of real estate and the development of residential, office, commercial or retail projects, and the sale or lease of premises. Its properties are built in Polish cities including Warsaw, Wroclaw, Krakow, Katowice, Gdansk, and Lodz.
88GF Score

Get the complete analysis for WAR:DVL

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

zł10.86
Price
zł8.36
GF Value