Introl (WAR:INL) Change In Receivables: zł35.0 Mil (TTM As of Jun. 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:INL Introl SA WAR:INL
85 GF Score
Price zł8.52
GF Value zł8.96
Valuation Fairly Valued
! 4 Warning Signs
View Full Analysis

What is Introl Change In Receivables?

Introl WAR:INL -1.16% 85 Change In Receivables is zł35.0 Mil as of Jun. 2026. GuruFocus rates WAR:INL with a GF Score™ of 85/100 and a GF Value™ of zł8.96 (Fairly Valued). The stock has 4 warning signs investors should review.

Introl's change in receivables for the quarter that ended in Jun. 2026 was zł21.6 Mil. It means Introl's Accounts Receivable declined by zł21.6 Mil from Mar. 2026 to Jun. 2026 .

Introl's change in receivables for the fiscal year that ended in Dec. 2025 was zł23.5 Mil. It means Introl's Accounts Receivable declined by zł23.5 Mil from Dec. 2024 to Dec. 2025 .

Introl's Accounts Receivable for the quarter that ended in Jun. 2026 was zł81.1 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. Introl's Days Sales Outstanding for the three months ended in Jun. 2026 was 43.37.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Introl's liquidation value for the three months ended in Jun. 2026 was zł-115.9 Mil.


Introl  (WAR:INL) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=81.106/170.628*91
=43.37

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

Introl'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)
=73.011-279.272+0.75 * 81.106+0.5 * 59.079
=-115.9

* 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.


Introl Change In Receivables Related Terms


Introl Change In Receivables Historical Data

* Premium members only.

The historical data trend for Introl'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.

Introl Change In Receivables Chart

Introl 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 -17.59 -53.65 -11.15 -16.53 23.50

Introl 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 -9.33 17.11 -14.61 10.90 21.59
WAR:INL
85GF Score
Introl SA WAR:INL
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Introl 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 zł35.0 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 zł35.0 Mil mean?
Introl (WAR:INL) has a Change In Receivables of zł35.0 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Introl and its competitors.
Is Introl's Change In Receivables too high?
Introl's current Change In Receivables is zł35.0 Mil. Overall, Introl has a GF Score™ of 85/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Introl's Change In Receivables compare to GRMN and COHR?
Introl's Change In Receivables of zł35.0 Mil can be compared against companies in the Hardware 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 Hardware company?
A good Change In Receivables depends on the Hardware 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 Introl and its competitors. Introl's current Change In Receivables is zł35.0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Introl stock overvalued right now?
Based on GuruFocus' analysis, Introl (WAR:INL) is currently considered Fairly Valued. The stock's GF Value™ is zł8.96, compared to a current price of zł8.52 — trading 4.9% below its estimated fair value. The current Change In Receivables is zł35.0 Mil. Introl's overall GF Score™ is 85/100 with 4 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 Introl (WAR:INL), the current Change In Receivables is zł35.0 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 Introl (WAR:INL) Overvalued in 2026?

Based on GuruFocus' analysis, Introl stock appears to be undervalued. The current stock price of zł8.52 is trading 4.9% below its estimated GF Value™ of zł8.96. GuruFocus considers Introl to be Fairly Valued.

Key valuation signals for WAR:INL:

  • Change In Receivables: zł35.0 Mil
  • GF Value™: zł8.96 vs. price of zł8.52 (4.9% below fair value)
  • GF Score™: 85/100 with 4 warning signs

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


Introl Business Description

Address ul. Kosciuszki 112, Katowice, POL, 40-519
Introl SA is a Poland-based provider of industrial automation solutions. The company's services include the design, implementation, and start-up of automation solutions for measuring and controlling equipment, electrical and power installations, industrial machinery, and control units, as well as for environmental engineering projects. Its production unit offers components for measuring and controlling equipment, as well as temperature sensors. The distribution segment offers control and measuring equipment and software, as well as measuring system design and technical support.
85GF Score

Get the complete analysis for WAR:INL

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

zł8.52
Price
zł8.96
GF Value