Rath AG (WBO:RAT) Change In Receivables: €3.55 Mil (TTM As of Dec. 2025)

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WBO:RAT Rath AG WBO:RAT
58 GF Score
Price €23.60
GF Value €19.93
Valuation Modestly Overvalued
! 3 Warning Signs
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What is Rath AG Change In Receivables?

Rath AG WBO:RAT 58 Change In Receivables is €3.55 Mil as of Dec. 2025. GuruFocus rates WBO:RAT with a GF Score™ of 58/100 and a GF Value™ of €19.93 (Modestly Overvalued). The stock has 3 warning signs investors should review.

Rath AG's change in receivables for the quarter that ended in Dec. 2025 was €5.26 Mil. It means Rath AG's Accounts Receivable declined by €5.26 Mil from Jun. 2025 to Dec. 2025 .

Rath AG's change in receivables for the fiscal year that ended in Dec. 2025 was €3.55 Mil. It means Rath AG's Accounts Receivable declined by €3.55 Mil from Dec. 2024 to Dec. 2025 .

Rath AG's Accounts Receivable for the quarter that ended in Dec. 2025 was €15.26 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. Rath AG's Days Sales Outstanding for the six months ended in Dec. 2025 was 58.32.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Rath AG's liquidation value for the six months ended in Dec. 2025 was €-41.23 Mil.

Rath AG  (WBO:RAT) 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.

Rath AG's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=15.256/47.744*91
=58.32

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

Rath AG's liquidation value for the quarter that ended in Dec. 2025 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=7.514-72.265+0.75 * 15.256+0.5 * 24.152
=-41.23

* 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.

Rath AG Change In Receivables Related Terms

Rath AG Change In Receivables Historical Data

* Premium members only.

The historical data trend for Rath AG'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.

Rath AG Change In Receivables Chart

Rath AG 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 -7.17 -0.74 -1.18 0.65 3.55

Rath AG Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 1.12 -2.16 2.80 -1.71 5.26
WBO:RAT
58GF Score
Rath AG WBO:RAT
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Rath AG 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 Dec. 2025 adds up the semi-annually data reported by the company within the most recent 12 months, which was €3.55 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 €3.55 Mil mean?
Rath AG (WBO:RAT) has a Change In Receivables of €3.55 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Rath AG and its competitors.
Is Rath AG's Change In Receivables too high?
Rath AG's current Change In Receivables is €3.55 Mil. Overall, Rath AG has a GF Score™ of 58/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Rath AG's Change In Receivables compare to TT and JCI?
Rath AG's Change In Receivables of €3.55 Mil can be compared against companies in the Construction 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 Construction company?
A good Change In Receivables depends on the Construction 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 Rath AG and its competitors. Rath AG's current Change In Receivables is €3.55 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Rath AG stock overvalued right now?
Based on GuruFocus' analysis, Rath AG (WBO:RAT) is currently considered Modestly Overvalued. The stock's GF Value™ is €19.93, compared to a current price of €23.60 — trading 18.4% above its estimated fair value. The current Change In Receivables is €3.55 Mil. Rath AG's overall GF Score™ is 58/100 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 Rath AG (WBO:RAT), the current Change In Receivables is €3.55 Mil as of Dec. 2025. 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 Rath AG (WBO:RAT) Overvalued in 2026?

Based on GuruFocus' analysis, Rath AG stock appears to be overvalued. The current stock price of €23.60 is trading 18.4% above its estimated GF Value™ of €19.93. GuruFocus considers Rath AG to be Modestly Overvalued.

Key valuation signals for WBO:RAT:

  • Change In Receivables: €3.55 Mil
  • GF Value™: €19.93 vs. price of €23.60 (18.4% above fair value)
  • GF Score™: 58/100 with 3 warning signs

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

Rath AG Business Description

Address Walfischgasse 14, Vienna, AUT, 1015
Rath AG is an Austrian company that manufactures refractory products. It produces are dense stones, continuous fiber, Unshaped products, Concrete components, light firebricks, High-temperature wool, and Vacuum formed parts. It operates in different industry sectors, namely Cement, Steel, Glass, Aluminum, Special furnaces, Hot gas filtration, Ceramics, Energy, Chemistry, and Domestic fireplaces.
58GF Score

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

€23.60
Price
€19.93
GF Value