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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Performance Technologies's accounts receivables for the quarter that ended in Dec. 2025 was €38.54 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Performance Technologies's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 144.29.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Performance Technologies's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was €0.63.
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.
Performance Technologies'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), Performance Technologies's accounts receivable are only considered to be worth 75% of book value:
Performance Technologies'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.
Performance Technologies Accounts Receivable Related Terms
Performance Technologies Accounts Receivable Historical Data
* 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 €38.54 Mil mean?
Performance Technologies (ATH:PERF) has a Accounts Receivable of €38.54 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Performance Technologies and its competitors.
Is Performance Technologies' Accounts Receivable too high?
Performance Technologies' current Accounts Receivable is €38.54 Mil. Overall, Performance Technologies has a GF Score™ of 88/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Performance Technologies' Accounts Receivable compare to IBM and ACN?
Performance Technologies' Accounts Receivable of €38.54 Mil can be compared against companies in the Software 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 Software company?
A good Accounts Receivable depends on the Software 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 Performance Technologies and its competitors. Performance Technologies's current Accounts Receivable is €38.54 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Performance Technologies stock overvalued right now?
Based on GuruFocus' analysis, Performance Technologies (ATH:PERF) is currently considered Fairly Valued. The stock's GF Value™ is €9.00, compared to a current price of €9.57 — trading 6.3% above its estimated fair value. The current Accounts Receivable is €38.54 Mil. Performance Technologies' overall GF Score™ is 88/100 with 6 warning signs to review. 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 Performance Technologies (ATH:PERF), the current Accounts Receivable is €38.54 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 Performance Technologies (ATH:PERF) Overvalued in 2026?
Based on GuruFocus' analysis, Performance Technologies stock appears to be overvalued.
The current stock price of €9.57 is trading 6.3% above its estimated GF Value™ of €9.00.
GuruFocus considers Performance Technologies to be Fairly Valued.
Key valuation signals for ATH:PERF:
Accounts Receivable: €38.54 Mil
GF Value™: €9.00 vs. price of €9.57 (6.3% above fair value)
No single metric tells the full story. See the ATH:PERF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Performance Technologies SA designs and delivers fast, flexible and dynamic IT architectures that align with the business needs and priorities. The company delivers IT solutions for Virtualization, Private and Public Cloud, Systems Infrastructure, Storage Systems, Backup Software, Security Solutions, Data Protection, Data Replication, Disaster Recovery, IT consolidation/transformation/re-platforming, IT Systems & Service Management, IT Automation, Enterprise Asset Management, Business Process Management, Mobile Device Management and Mobile Engagement.
88GF Score
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