Fundo Investimento Imobiliario SC 401 (BSP:FISC11) Accounts Receivable: R$0.68 Mil (As of Dec. 2025)


BSP:FISC11 Fundo Investimento Imobiliario SC 401 BSP:FISC11
71 GF Score
Price R$67.05
GF Value R$96.23
Valuation Significantly Undervalued
! 3 Warning Signs
View Full Analysis

What is Fundo Investimento Imobiliario SC 401 Accounts Receivable?

Fundo Investimento Imobiliario SC 401 BSP:FISC11 71 Accounts Receivable is R$0.68 Mil as of Dec. 2025. GuruFocus rates BSP:FISC11 with a GF Score™ of 71/100 and a GF Value™ of R$96.23 (Significantly Undervalued). The stock has 3 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Fundo Investimento Imobiliario SC 401's accounts receivables for the quarter that ended in Dec. 2025 was R$0.68 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Fundo Investimento Imobiliario SC 401's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 9.83.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Fundo Investimento Imobiliario SC 401's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was R$0.98.

Fundo Investimento Imobiliario SC 401 Accounts Receivable 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 receivables are being managed.

Fundo Investimento Imobiliario SC 401's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0.677/12.572*91
=9.83

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Fundo Investimento Imobiliario SC 401's accounts receivable are only considered to be worth 75% of book value:

Fundo Investimento Imobiliario SC 401's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2025 is calculated as:

Net-Net Working Capital Per Share
=(Cash And Cash Equivalents+0.75 * Accounts Receivable+0.5 * Total Inventories-Total Liabilities
-Preferred Stock-Minority Interest)/Shares Outstanding (EOP)
=(1.641+0.75 * 0.677+0.5 * 0.31-0.642
-0-0)/1.700
=0.98

* 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.

Fundo Investimento Imobiliario SC 401 Accounts Receivable Related Terms

Fundo Investimento Imobiliario SC 401 Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Fundo Investimento Imobiliario SC 401'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.

Fundo Investimento Imobiliario SC 401 Accounts Receivable Chart

Fundo Investimento Imobiliario SC 401 Annual Data
Trend Dec15 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2.30 1.55 1.29 1.04 0.68

Fundo Investimento Imobiliario SC 401 Semi-Annual Data
Dec12 Dec13 Dec14 Dec15 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 2.30 1.55 1.29 1.04 0.68
BSP:FISC11
71GF Score
Fundo Investimento Imobiliario SC 401 BSP:FISC11
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Fundo Investimento Imobiliario SC 401 Accounts Receivable Calculation

Accounts Receivable is money owed to a business by customers and shown on its Balance Sheet as an asset.

Frequently Asked Questions Learn more about Accounts Receivable →
What does a Accounts Receivable of R$0.68 Mil mean?
Fundo Investimento Imobiliario SC 401 (BSP:FISC11) has a Accounts Receivable of R$0.68 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Fundo Investimento Imobiliario SC 401 and its competitors.
Is Fundo Investimento Imobiliario SC 401's Accounts Receivable too high?
Fundo Investimento Imobiliario SC 401's current Accounts Receivable is R$0.68 Mil. Overall, Fundo Investimento Imobiliario SC 401 has a GF Score™ of 71/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Fundo Investimento Imobiliario SC 401's Accounts Receivable compare to VICI and WPC?
Fundo Investimento Imobiliario SC 401's Accounts Receivable of R$0.68 Mil can be compared against companies in the REITs 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 REITs company?
A good Accounts Receivable depends on the REITs 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 Fundo Investimento Imobiliario SC 401 and its competitors. Fundo Investimento Imobiliario SC 401's current Accounts Receivable is R$0.68 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Fundo Investimento Imobiliario SC 401 stock overvalued right now?
Based on GuruFocus' analysis, Fundo Investimento Imobiliario SC 401 (BSP:FISC11) is currently considered Significantly Undervalued. The stock's GF Value™ is R$96.23, compared to a current price of R$67.05 — trading 30.3% below its estimated fair value. The current Accounts Receivable is R$0.68 Mil. Fundo Investimento Imobiliario SC 401's overall GF Score™ is 71/100 with 3 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 Fundo Investimento Imobiliario SC 401 (BSP:FISC11), the current Accounts Receivable is R$0.68 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 Fundo Investimento Imobiliario SC 401 (BSP:FISC11) Overvalued in 2026?

Based on GuruFocus' analysis, Fundo Investimento Imobiliario SC 401 stock appears to be undervalued. The current stock price of R$67.05 is trading 30.3% below its estimated GF Value™ of R$96.23. GuruFocus considers Fundo Investimento Imobiliario SC 401 to be Significantly Undervalued.

Key valuation signals for BSP:FISC11:

  • Accounts Receivable: R$0.68 Mil
  • GF Value™: R$96.23 vs. price of R$67.05 (30.3% below fair value)
  • GF Score™: 71/100 with 3 warning signs

No single metric tells the full story. See the BSP:FISC11 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Fundo Investimento Imobiliario SC 401 Business Description

Industry Real EstateREITs
Address RUA SURUBIM, 577 - 10th Floor - CJ. 101, CIDADE MONCOES, SAO PAULO, SP, BRA, 4571050
Fundo Investimento Imobiliario SC 401 is a structured fund operated by UNITS BR-CAPITAL. The fund owns stores and office complexes for the lease of Square SC, a multipurpose development located in Florianopolis/SC, and Mall W Tower, a mall located in Caxias do Sul/RS. The fund owns stores and corporate offices in Square SC, in addition to owning the rotating parking lot and owns stores in the Mall W Tower and the rotating parking in the Mall.
71GF Score

Get the complete analysis for BSP:FISC11

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

R$67.05
Price
R$96.23
GF Value