UPM-Kymmene Oyj (XTER:RPL) Change In Receivables: €0 Mil (TTM As of Jun. 2026)

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XTER:RPL UPM-Kymmene Oyj XTER:RPL
78 GF Score
Price €22.19
GF Value €25.63
Valuation Modestly Undervalued
! 5 Warning Signs
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What is UPM-Kymmene Oyj Change In Receivables?

UPM-Kymmene Oyj XTER:RPL -7.93% 78 Change In Receivables is €0 Mil as of Jun. 2026. GuruFocus rates XTER:RPL with a GF Score™ of 78/100 and a GF Value™ of €25.63 (Modestly Undervalued). The stock has 5 warning signs investors should review.

UPM-Kymmene Oyj's change in receivables for the quarter that ended in Jun. 2026 was €0 Mil. It means UPM-Kymmene Oyj's Accounts Receivable stayed the same from Mar. 2026 to Jun. 2026 .

UPM-Kymmene Oyj's change in receivables for the fiscal year that ended in Dec. 2025 was €396 Mil. It means UPM-Kymmene Oyj's Accounts Receivable declined by €396 Mil from Dec. 2024 to Dec. 2025 .

UPM-Kymmene Oyj's Accounts Receivable for the quarter that ended in Jun. 2026 was €1,730 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. UPM-Kymmene Oyj's Days Sales Outstanding for the three months ended in Jun. 2026 was 67.03.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. UPM-Kymmene Oyj's liquidation value for the three months ended in Jun. 2026 was €-4,867 Mil.


UPM-Kymmene Oyj  (XTER:RPL) 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.

UPM-Kymmene Oyj's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1730/2355*91
=67.03

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

UPM-Kymmene Oyj'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)
=504-7604+0.75 * 1730+0.5 * 1872
=-4,867

* 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.


UPM-Kymmene Oyj Change In Receivables Related Terms


UPM-Kymmene Oyj Change In Receivables Historical Data

* Premium members only.

The historical data trend for UPM-Kymmene Oyj'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.

UPM-Kymmene Oyj Change In Receivables Chart

UPM-Kymmene Oyj 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 -445.00 -400.00 854.00 -81.00 396.00

UPM-Kymmene Oyj 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 0.00 0.00 0.00 0.00 0.00
XTER:RPL
78GF Score
UPM-Kymmene Oyj XTER:RPL
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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UPM-Kymmene Oyj 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 €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 €0 Mil mean?
UPM-Kymmene Oyj (XTER:RPL) has a Change In Receivables of €0 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for UPM-Kymmene Oyj and its competitors.
Is UPM-Kymmene Oyj's Change In Receivables too high?
UPM-Kymmene Oyj's current Change In Receivables is €0 Mil. Overall, UPM-Kymmene Oyj has a GF Score™ of 78/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does UPM-Kymmene Oyj's Change In Receivables compare to SLVM?
UPM-Kymmene Oyj's Change In Receivables of €0 Mil can be compared against companies in the Forest 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 a Forest Products company?
A good Change In Receivables depends on the Forest 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 UPM-Kymmene Oyj and its competitors. UPM-Kymmene Oyj's current Change In Receivables is €0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is UPM-Kymmene Oyj stock overvalued right now?
Based on GuruFocus' analysis, UPM-Kymmene Oyj (XTER:RPL) is currently considered Modestly Undervalued. The stock's GF Value™ is €25.63, compared to a current price of €22.19 — trading 13.4% below its estimated fair value. The current Change In Receivables is €0 Mil. UPM-Kymmene Oyj's overall GF Score™ is 78/100 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 UPM-Kymmene Oyj (XTER:RPL), the current Change In Receivables is €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 UPM-Kymmene Oyj (XTER:RPL) Overvalued in 2026?

Based on GuruFocus' analysis, UPM-Kymmene Oyj stock appears to be undervalued. The current stock price of €22.19 is trading 13.4% below its estimated GF Value™ of €25.63. GuruFocus considers UPM-Kymmene Oyj to be Modestly Undervalued.

Key valuation signals for XTER:RPL:

  • Change In Receivables: €0 Mil
  • GF Value™: €25.63 vs. price of €22.19 (13.4% below fair value)
  • GF Score™: 78/100 with 5 warning signs

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


UPM-Kymmene Oyj Business Description

Address Alvar Aallon katu 1, P.O. Box 380, Helsinki, FIN, FI-00100
UPM-Kymmene Oyj is a Finnish paper and biomaterials company. The company produces products related to the forestry industry, including paper, pulp, and plywood. UPM is also the majority electricity generator in Finland and is one of the globalised producers of self-adhesive labeling materials. It delivers responsible solutions and innovation for a future beyond fossils across six business areas: UPM Fibres, UPM Energy, UPM Raflatac, UPM Specialty Papers, UPM Communication Papers, and UPM Plywood. Geographically, the company has operational footprints in Sweden, Finland, the Netherlands, and other regions.
78GF Score

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

€22.19
Price
€25.63
GF Value