Fundamenta Real Estate AG (XSWX:FREN) Change In Receivables: CHF-1.89 Mil (TTM As of Dec. 2025)

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.

XSWX:FREN Fundamenta Real Estate AG XSWX:FREN
66 GF Score
Price CHF17.10
GF Value CHF16.87
Valuation Fairly Valued
! 5 Warning Signs
View Full Analysis

What is Fundamenta Real Estate AG Change In Receivables?

Fundamenta Real Estate AG XSWX:FREN -0.87% 66 Change In Receivables is CHF-1.89 Mil as of Dec. 2025. GuruFocus rates XSWX:FREN with a GF Score™ of 66/100 and a GF Value™ of CHF16.87 (Fairly Valued). The stock has 5 warning signs investors should review.

Fundamenta Real Estate AG's change in receivables for the quarter that ended in Dec. 2025 was CHF2.17 Mil. It means Fundamenta Real Estate AG's Accounts Receivable declined by CHF2.17 Mil from Jun. 2025 to Dec. 2025 .

Fundamenta Real Estate AG's change in receivables for the fiscal year that ended in Dec. 2025 was CHF-1.89 Mil. It means Fundamenta Real Estate AG's Accounts Receivable increased by CHF1.89 Mil from Dec. 2024 to Dec. 2025 .

Fundamenta Real Estate AG's Accounts Receivable for the quarter that ended in Dec. 2025 was CHF3.95 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. Fundamenta Real Estate AG's Days Sales Outstanding for the six months ended in Dec. 2025 was 33.74.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Fundamenta Real Estate AG's liquidation value for the six months ended in Dec. 2025 was CHF-650.76 Mil.


Fundamenta Real Estate AG  (XSWX:FREN) 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.

Fundamenta Real Estate 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
=3.952/21.374*91
=33.74

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

Fundamenta Real Estate 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)
=1.185-657.495+0.75 * 3.952+0.5 * 5.17
=-650.76

* 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.


Fundamenta Real Estate AG Change In Receivables Related Terms


Fundamenta Real Estate AG Change In Receivables Historical Data

* Premium members only.

The historical data trend for Fundamenta Real Estate 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.

Fundamenta Real Estate AG Change In Receivables Chart

Fundamenta Real Estate 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 0.81 -1.09 -0.93 -0.90 -1.89

Fundamenta Real Estate 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 0.95 -1.74 0.84 -4.06 2.17
XSWX:FREN
66GF Score
Fundamenta Real Estate AG XSWX:FREN
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Fundamenta Real Estate 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 CHF-1.89 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 CHF-1.89 Mil mean?
Fundamenta Real Estate AG (XSWX:FREN) has a Change In Receivables of CHF-1.89 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Fundamenta Real Estate AG and its competitors.
Is Fundamenta Real Estate AG's Change In Receivables too high?
Fundamenta Real Estate AG's current Change In Receivables is CHF-1.89 Mil. Overall, Fundamenta Real Estate AG has a GF Score™ of 66/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Fundamenta Real Estate AG's Change In Receivables compare to CBRE and BEKE?
Fundamenta Real Estate AG's Change In Receivables of CHF-1.89 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 Fundamenta Real Estate AG and its competitors. Fundamenta Real Estate AG's current Change In Receivables is CHF-1.89 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Fundamenta Real Estate AG stock overvalued right now?
Based on GuruFocus' analysis, Fundamenta Real Estate AG (XSWX:FREN) is currently considered Fairly Valued. The stock's GF Value™ is CHF16.87, compared to a current price of CHF17.10 — trading 1.4% above its estimated fair value. The current Change In Receivables is CHF-1.89 Mil. Fundamenta Real Estate AG's overall GF Score™ is 66/100 with 5 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 Fundamenta Real Estate AG (XSWX:FREN), the current Change In Receivables is CHF-1.89 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 Fundamenta Real Estate AG (XSWX:FREN) Overvalued in 2026?

Based on GuruFocus' analysis, Fundamenta Real Estate AG stock appears to be overvalued. The current stock price of CHF17.10 is trading 1.4% above its estimated GF Value™ of CHF16.87. GuruFocus considers Fundamenta Real Estate AG to be Fairly Valued.

Key valuation signals for XSWX:FREN:

  • Change In Receivables: CHF-1.89 Mil
  • GF Value™: CHF16.87 vs. price of CHF17.10 (1.4% above fair value)
  • GF Score™: 66/100 with 5 warning signs

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


Fundamenta Real Estate AG Business Description

Other Exchanges FRENz:UK35F:Germany
Address Fundamenta Real Estate AG, Poststrasse 4a, Zug, CHE, 6300
Fundamenta Real Estate AG is engaged in the acquisition, development and holding of residential real estate with a focus on the middle rent segment in German-speaking Switzerland.
66GF Score

Get the complete analysis for XSWX:FREN

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

CHF17.10
Price
CHF16.87
GF Value