ELQ Spolka Akcyjna (WAR:ELQ) Change In Receivables: zł-4.11 Mil (TTM As of Jun. 2026)

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WAR:ELQ ELQ Spolka Akcyjna WAR:ELQ
64 GF Score
Price zł2.01
GF Value zł2.67
Valuation Possible Value Trap
! 10 Warning Signs
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What is ELQ Spolka Akcyjna Change In Receivables?

ELQ Spolka Akcyjna WAR:ELQ -2.99% 64 Change In Receivables is zł-4.11 Mil as of Jun. 2026. GuruFocus rates WAR:ELQ with a GF Score™ of 64/100 and a GF Value™ of zł2.67 (Possible Value Trap). The stock has 10 warning signs investors should review.

ELQ Spolka Akcyjna's change in receivables for the quarter that ended in Jun. 2026 was zł0.54 Mil. It means ELQ Spolka Akcyjna's Accounts Receivable declined by zł0.54 Mil from Mar. 2026 to Jun. 2026 .

ELQ Spolka Akcyjna's change in receivables for the fiscal year that ended in Dec. 2025 was zł-6.98 Mil. It means ELQ Spolka Akcyjna's Accounts Receivable increased by zł6.98 Mil from Dec. 2024 to Dec. 2025 .

ELQ Spolka Akcyjna's Accounts Receivable for the quarter that ended in Jun. 2026 was zł 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. ELQ Spolka Akcyjna's Days Sales Outstanding for the three months ended in Jun. 2026 was 0.00.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. ELQ Spolka Akcyjna's liquidation value for the three months ended in Jun. 2026 was zł-113.34 Mil.

ELQ Spolka Akcyjna  (WAR:ELQ) 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.

ELQ Spolka Akcyjna's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=/14.4376047*91
=0.00

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

ELQ Spolka Akcyjna's liquidation value for the quarter that ended in Jun. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=0.09960514-126.12388371+0.75 * +0.5 * 25.37682618
=-113.34

* 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.

ELQ Spolka Akcyjna Change In Receivables Related Terms

ELQ Spolka Akcyjna Change In Receivables Historical Data

* Premium members only.

The historical data trend for ELQ Spolka Akcyjna'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.

ELQ Spolka Akcyjna Change In Receivables Chart

ELQ Spolka Akcyjna 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 1.45 -2.58 -0.77 -2.03 -6.98

ELQ Spolka Akcyjna Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 0.46 -5.35 -0.97 1.68 0.54
WAR:ELQ
64GF Score
ELQ Spolka Akcyjna WAR:ELQ
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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ELQ Spolka Akcyjna 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 Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was zł-4.11 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-4.11 Mil mean?
ELQ Spolka Akcyjna (WAR:ELQ) has a Change In Receivables of zł-4.11 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for ELQ Spolka Akcyjna and its competitors.
Is ELQ Spolka Akcyjna's Change In Receivables too high?
ELQ Spolka Akcyjna's current Change In Receivables is zł-4.11 Mil. Overall, ELQ Spolka Akcyjna has a GF Score™ of 64/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does ELQ Spolka Akcyjna's Change In Receivables compare to VRT and BE?
ELQ Spolka Akcyjna's Change In Receivables of zł-4.11 Mil can be compared against companies in the Industrial Products 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 an Industrial Products company?
A good Change In Receivables depends on the Industrial Products 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 ELQ Spolka Akcyjna and its competitors. ELQ Spolka Akcyjna's current Change In Receivables is zł-4.11 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ELQ Spolka Akcyjna stock overvalued right now?
Based on GuruFocus' analysis, ELQ Spolka Akcyjna (WAR:ELQ) is currently considered Possible Value Trap. The stock's GF Value™ is zł2.67, compared to a current price of zł2.01 — trading 24.7% below its estimated fair value. The current Change In Receivables is zł-4.11 Mil. ELQ Spolka Akcyjna's overall GF Score™ is 64/100 with 10 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 ELQ Spolka Akcyjna (WAR:ELQ), the current Change In Receivables is zł-4.11 Mil as of Jun. 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 ELQ Spolka Akcyjna (WAR:ELQ) Overvalued in 2026?

Based on GuruFocus' analysis, ELQ Spolka Akcyjna stock appears to be undervalued. The current stock price of zł2.01 is trading 24.7% below its estimated GF Value™ of zł2.67. GuruFocus considers ELQ Spolka Akcyjna to be Possible Value Trap.

Key valuation signals for WAR:ELQ:

  • Change In Receivables: zł-4.11 Mil
  • GF Value™: zł2.67 vs. price of zł2.01 (24.7% below fair value)
  • GF Score™: 64/100 with 10 warning signs

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

ELQ Spolka Akcyjna Business Description

Address ulica Jagiellonska 81/83, Czestochowa, POL, 42-200
ELQ Spolka Akcyjna manufactures prefabricated transformer stations MV / LV Cabinet of concrete and metal. The company supplies, installs and commissions power devices in the area of the secondary distribution of electricity. Its products include SN switchboard Ma20, ELQUSIM station 20/630 Mkb, SOLAR station IG 20/1000, station SOLAR IP 20/630 and station 20/250.
64GF Score

Get the complete analysis for WAR:ELQ

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

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