Fabryki Sprzetu I Narzedzi Gorniczych Grupa Kapitalowa Fasing (WAR:FSG) Change In Receivables: zł-23.3 Mil (TTM As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

WAR:FSG Fabryki Sprzetu I Narzedzi Gorniczych Grupa Kapitalowa Fasing SA WAR:FSG
77 GF Score
Price zł14.10
GF Value zł13.97
Valuation Fairly Valued
! 3 Warning Signs
View Full Analysis

What is Fabryki Sprzetu I Narzedzi Gorniczych Grupa Kapitalowa Fasing Change In Receivables?

Fabryki Sprzetu I Narzedzi Gorniczych Grupa Kapitalowa Fasing WAR:FSG 77 Change In Receivables is zł-23.3 Mil as of Mar. 2026. GuruFocus rates WAR:FSG with a GF Score™ of 77/100 and a GF Value™ of zł13.97 (Fairly Valued). The stock has 3 warning signs investors should review.

Fabryki Sprzetu I Narzedzi Gorniczych Grupa Kapitalowa Fasing's change in receivables for the quarter that ended in Mar. 2026 was zł2.9 Mil. It means Fabryki Sprzetu I Narzedzi Gorniczych Grupa Kapitalowa Fasing's Accounts Receivable declined by zł2.9 Mil from Dec. 2025 to Mar. 2026 .

Fabryki Sprzetu I Narzedzi Gorniczych Grupa Kapitalowa Fasing's change in receivables for the fiscal year that ended in Dec. 2025 was zł-27.4 Mil. It means Fabryki Sprzetu I Narzedzi Gorniczych Grupa Kapitalowa Fasing's Accounts Receivable increased by zł27.4 Mil from Dec. 2024 to Dec. 2025 .

Fabryki Sprzetu I Narzedzi Gorniczych Grupa Kapitalowa Fasing's Accounts Receivable for the quarter that ended in Mar. 2026 was zł104.9 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. Fabryki Sprzetu I Narzedzi Gorniczych Grupa Kapitalowa Fasing's Days Sales Outstanding for the three months ended in Mar. 2026 was 158.63.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Fabryki Sprzetu I Narzedzi Gorniczych Grupa Kapitalowa Fasing's liquidation value for the three months ended in Mar. 2026 was zł-38.7 Mil.


Fabryki Sprzetu I Narzedzi Gorniczych Grupa Kapitalowa Fasing  (WAR:FSG) 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.

Fabryki Sprzetu I Narzedzi Gorniczych Grupa Kapitalowa Fasing's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=104.871/60.327*91
=158.63

2. In Ben Graham's calculation of liquidation value, Fabryki Sprzetu I Narzedzi Gorniczych Grupa Kapitalowa Fasing's accounts receivable are only considered to be worth 75% of book value:

Fabryki Sprzetu I Narzedzi Gorniczych Grupa Kapitalowa Fasing'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)
=12.439-192.593+0.75 * 104.871+0.5 * 125.589
=-38.7

* 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.


Fabryki Sprzetu I Narzedzi Gorniczych Grupa Kapitalowa Fasing Change In Receivables Related Terms


Fabryki Sprzetu I Narzedzi Gorniczych Grupa Kapitalowa Fasing Change In Receivables Historical Data

* Premium members only.

The historical data trend for Fabryki Sprzetu I Narzedzi Gorniczych Grupa Kapitalowa Fasing'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.

Fabryki Sprzetu I Narzedzi Gorniczych Grupa Kapitalowa Fasing Change In Receivables Chart

Fabryki Sprzetu I Narzedzi Gorniczych Grupa Kapitalowa Fasing 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 -2.46 19.01 5.21 -3.54 -27.44

Fabryki Sprzetu I Narzedzi Gorniczych Grupa Kapitalowa Fasing 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 -1.25 -1.55 -10.71 -13.93 2.86
WAR:FSG
77GF Score
Fabryki Sprzetu I Narzedzi Gorniczych Grupa Kapitalowa Fasing SA WAR:FSG
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Fabryki Sprzetu I Narzedzi Gorniczych Grupa Kapitalowa Fasing 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-23.3 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-23.3 Mil mean?
Fabryki Sprzetu I Narzedzi Gorniczych Grupa Kapitalowa Fasing (WAR:FSG) has a Change In Receivables of zł-23.3 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Fabryki Sprzetu I Narzedzi Gorniczych Grupa Kapitalowa Fasing and its competitors.
Is Fabryki Sprzetu I Narzedzi Gorniczych Grupa Kapitalowa Fasing's Change In Receivables too high?
Fabryki Sprzetu I Narzedzi Gorniczych Grupa Kapitalowa Fasing's current Change In Receivables is zł-23.3 Mil. Overall, Fabryki Sprzetu I Narzedzi Gorniczych Grupa Kapitalowa Fasing has a GF Score™ of 77/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Fabryki Sprzetu I Narzedzi Gorniczych Grupa Kapitalowa Fasing's Change In Receivables compare to CRS and ATI?
Fabryki Sprzetu I Narzedzi Gorniczych Grupa Kapitalowa Fasing's Change In Receivables of zł-23.3 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 Fabryki Sprzetu I Narzedzi Gorniczych Grupa Kapitalowa Fasing and its competitors. Fabryki Sprzetu I Narzedzi Gorniczych Grupa Kapitalowa Fasing's current Change In Receivables is zł-23.3 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Fabryki Sprzetu I Narzedzi Gorniczych Grupa Kapitalowa Fasing stock overvalued right now?
Based on GuruFocus' analysis, Fabryki Sprzetu I Narzedzi Gorniczych Grupa Kapitalowa Fasing (WAR:FSG) is currently considered Fairly Valued. The stock's GF Value™ is zł13.97, compared to a current price of zł14.10 — trading 0.9% above its estimated fair value. The current Change In Receivables is zł-23.3 Mil. Fabryki Sprzetu I Narzedzi Gorniczych Grupa Kapitalowa Fasing's overall GF Score™ is 77/100 with 3 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 Fabryki Sprzetu I Narzedzi Gorniczych Grupa Kapitalowa Fasing (WAR:FSG), the current Change In Receivables is zł-23.3 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 Fabryki Sprzetu I Narzedzi Gorniczych Grupa Kapitalowa Fasing (WAR:FSG) Overvalued in 2026?

Based on GuruFocus' analysis, Fabryki Sprzetu I Narzedzi Gorniczych Grupa Kapitalowa Fasing stock appears to be overvalued. The current stock price of zł14.10 is trading 0.9% above its estimated GF Value™ of zł13.97. GuruFocus considers Fabryki Sprzetu I Narzedzi Gorniczych Grupa Kapitalowa Fasing to be Fairly Valued.

Key valuation signals for WAR:FSG:

  • Change In Receivables: zł-23.3 Mil
  • GF Value™: zł13.97 vs. price of zł14.10 (0.9% above fair value)
  • GF Score™: 77/100 with 3 warning signs

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


Fabryki Sprzetu I Narzedzi Gorniczych Grupa Kapitalowa Fasing Business Description

Address Ul. Modelling 11, Katowice, POL, 40-142
Fabryki Sprzetu I Narzedzi Gorniczych Grupa Kapitalowa Fasing SA is involved in producing and selling chains for the mining, fishery, power, sugar, cement, timber, and other sectors world-wide. The company offers round and flat link mining chains, chain assemblies, connecting links, wear resistant round link chains, lifting chains, chains for hoists, general purpose chains, and accessories, as well as flight bars, clamps, and locks.
77GF Score

Get the complete analysis for WAR:FSG

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

zł14.10
Price
zł13.97
GF Value