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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Smart Parking's accounts receivables for the quarter that ended in Dec. 2025 was A$21.1 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Smart Parking's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 61.44.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Smart Parking's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was A$-0.00.
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 receivables are being managed.
Smart Parking's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Smart Parking's accounts receivable are only considered to be worth 75% of book value:
Smart Parking's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2025 is calculated as:
* 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.
Be Aware
Net receivables tells us a great deal about the different competitors in the same industry. In competitive industries, some attempt to gain advantage by offering better credit terms, causing increase in sales and receivables.
If company consistently shows lower % Net receivables to gross sales than competitors, then it usually has some kind of competitive advantage which requires further digging.
Average Days Sales Outstanding is a good indicator for measuring a company's sales channel and customers. A company may book great revenue and earnings growth but never receive payment from their customers. This may force a write-off in the future and depress future earnings.
Smart Parking Accounts Receivable Related Terms
Smart Parking Accounts Receivable Historical Data
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The historical data trend for Smart Parking's Accounts Receivable 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.
What does a Accounts Receivable of A$21.1 Mil mean?
Smart Parking (ASX:SPZ) has a Accounts Receivable of A$21.1 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Smart Parking and its competitors.
Is Smart Parking's Accounts Receivable too high?
Smart Parking's current Accounts Receivable is A$21.1 Mil. Overall, Smart Parking has a GF Score™ of 85/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Smart Parking's Accounts Receivable compare to competitors?
Smart Parking's Accounts Receivable of A$21.1 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 Accounts Receivable for a Construction company?
A good Accounts Receivable depends on the Construction industry context. However, Accounts Receivable 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 Accounts Receivable mean?
A high Accounts Receivable can signal that a stock is expensive relative to its fundamentals. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Smart Parking and its competitors. Smart Parking's current Accounts Receivable is A$21.1 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Smart Parking stock overvalued right now?
Based on GuruFocus' analysis, Smart Parking (ASX:SPZ) is currently considered Significantly Undervalued. The stock's GF Value™ is A$1.15, compared to a current price of A$0.73 — trading 37% below its estimated fair value. The current Accounts Receivable is A$21.1 Mil. Smart Parking's overall GF Score™ is 85/100. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accounts Receivable calculated?
Accounts Receivable is calculated from a company's financial statements. For Smart Parking (ASX:SPZ), the current Accounts Receivable is A$21.1 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 Smart Parking (ASX:SPZ) Overvalued in 2026?
Based on GuruFocus' analysis, Smart Parking stock appears to be undervalued.
The current stock price of A$0.73 is trading 37% below its estimated GF Value™ of A$1.15.
GuruFocus considers Smart Parking to be Significantly Undervalued.
Key valuation signals for ASX:SPZ:
Accounts Receivable: A$21.1 Mil
GF Value™: A$1.15 vs. price of A$0.73 (37% below fair value)
No single metric tells the full story. See the ASX:SPZ stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Smart Parking Ltd engages in the provision of design, development, and management of parking technology. It operates through three segments. The Technology segment consists of the sale of Smart City and IoT technology products and solutions predominantly to the parking market globally; the Parking Management segment, which is the key revenue driver, consists of the provision of car parking management services on behalf of third party car park owners and on sites leased by the company and managed on its own behalf in the UK; and Research and Development segment includes costs to research, develop and enhance software/hardware for both the Technology and Parking Management divisions. Geographically, it has presence in North America; UK and Europe; Asia, and Australia.
85GF Score
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