Shapir Engineering and Industry (XTAE:SPEN) Current Deferred Revenue: ₪131 Mil (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.

XTAE:SPEN Shapir Engineering and Industry Ltd XTAE:SPEN
88 GF Score
Price ₪43.14
GF Value ₪32.57
Valuation Significantly Overvalued
! 7 Warning Signs
View Full Analysis

What is Shapir Engineering and Industry Current Deferred Revenue?

Shapir Engineering and Industry XTAE:SPEN 88 Current Deferred Revenue is ₪131 Mil as of Jun. 2026. GuruFocus rates XTAE:SPEN with a GF Score™ of 88/100 and a GF Value™ of ₪32.57 (Significantly Overvalued). The stock has 7 warning signs investors should review.

Current Deferred Revenue represents collections of cash or other assets related to revenue producing activity for which revenue has not yet been recognized. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP. It can be either current or non-current item. Also called unearned revenue.

Shapir Engineering and Industry's current deferred revenue for the quarter that ended in Jun. 2026 was ₪131 Mil.

Shapir Engineering and Industry Current Deferred Revenue Related Terms


Shapir Engineering and Industry Current Deferred Revenue Historical Data

* Premium members only.

The historical data trend for Shapir Engineering and Industry's Current Deferred Revenue 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.

Shapir Engineering and Industry Current Deferred Revenue Chart

Shapir Engineering and Industry Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Current Deferred Revenue
Get a 7-Day Free Trial Premium Member Only Premium Member Only 167.00 150.00 339.00 214.00 242.00

Shapir Engineering and Industry Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Current Deferred Revenue 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 211.00 215.00 242.00 176.00 131.00
XTAE:SPEN
88GF Score
Shapir Engineering and Industry Ltd XTAE:SPEN
Current Deferred Revenue is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis
What does a Current Deferred Revenue of ₪131 Mil mean?
Shapir Engineering and Industry (XTAE:SPEN) has a Current Deferred Revenue of ₪131 Mil as of Jun. 2026. Current Deferred Revenue records the total amount of cash received for unfinished services. View historical data on Shapir Engineering and Industry and its competitors.
Is Shapir Engineering and Industry's Current Deferred Revenue too high?
Shapir Engineering and Industry's current Current Deferred Revenue is ₪131 Mil. Overall, Shapir Engineering and Industry has a GF Score™ of 88/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Shapir Engineering and Industry's Current Deferred Revenue compare to PWR and FIX?
Shapir Engineering and Industry's Current Deferred Revenue of ₪131 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 Current Deferred Revenue for a Construction company?
A good Current Deferred Revenue depends on the Construction industry context. However, Current Deferred Revenue 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 Current Deferred Revenue mean?
A high Current Deferred Revenue can signal that a stock is expensive relative to its fundamentals. Current Deferred Revenue records the total amount of cash received for unfinished services. View historical data on Shapir Engineering and Industry and its competitors. Shapir Engineering and Industry's current Current Deferred Revenue is ₪131 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shapir Engineering and Industry stock overvalued right now?
Based on GuruFocus' analysis, Shapir Engineering and Industry (XTAE:SPEN) is currently considered Significantly Overvalued. The stock's GF Value™ is ₪32.57, compared to a current price of ₪43.14 — trading 32.5% above its estimated fair value. The current Current Deferred Revenue is ₪131 Mil. Shapir Engineering and Industry's overall GF Score™ is 88/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Current Deferred Revenue calculated?
Current Deferred Revenue is calculated from a company's financial statements. For Shapir Engineering and Industry (XTAE:SPEN), the current Current Deferred Revenue is ₪131 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 Shapir Engineering and Industry (XTAE:SPEN) Overvalued in 2026?

Based on GuruFocus' analysis, Shapir Engineering and Industry stock appears to be overvalued. The current stock price of ₪43.14 is trading 32.5% above its estimated GF Value™ of ₪32.57. GuruFocus considers Shapir Engineering and Industry to be Significantly Overvalued.

Key valuation signals for XTAE:SPEN:

  • Current Deferred Revenue: ₪131 Mil
  • GF Value™: ₪32.57 vs. price of ₪43.14 (32.5% above fair value)
  • GF Score™: 88/100 with 7 warning signs

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


Shapir Engineering and Industry Business Description

Address 12 Bareket Street, Petach Tikva, ISR, 49170
Shapir Engineering and Industry Ltd is an Israel-based company which is active in engineering and construction industry. It is engaged in manufacturing and supplying of aggregates and road materials, concrete, concrete fabricated plant as well as asphalt for road paving. The company also manufactures ready mix concrete and building finishing products and prefabricated elements from prestressed and precast concrete. Shapir focuses on developing high-quality apartment buildings and other apartments in various projects through Israel.
88GF Score

Get the complete analysis for XTAE:SPEN

Current Deferred Revenue is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

₪43.14
Price
₪32.57
GF Value