Gamma Communications (CHIX:GAMAL) Accounts Receivable: £78.4 Mil (As of Dec. 2025)

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.

CHIX:GAMAL Gamma Communications PLC CHIX:GAMAL
62 GF Score
Price £9.68
GF Value £15.88
Valuation Significantly Undervalued
! 4 Warning Signs
View Full Analysis

What is Gamma Communications Accounts Receivable?

Gamma Communications CHIX:GAMAL -0.51% 62 Accounts Receivable is £78.4 Mil as of Dec. 2025. GuruFocus rates CHIX:GAMAL with a GF Score™ of 62/100 and a GF Value™ of £15.88 (Significantly Undervalued). The stock has 4 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Gamma Communications's accounts receivables for the quarter that ended in Dec. 2025 was £78.4 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Gamma Communications's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 43.46.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Gamma Communications's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was £-1.63.


Gamma Communications 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.

Gamma Communications's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=78.4/329.2*91
=43.46

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

Gamma Communications'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)
=(23.7+0.75 * 78.4+0.5 * 7.5-236.3
-0-0.3)/92.172
=-1.63

* 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.


Gamma Communications Accounts Receivable Related Terms


Gamma Communications Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Gamma Communications'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.

Gamma Communications Accounts Receivable Chart

Gamma Communications Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 98.40 75.00 76.10 80.40 78.40

Gamma Communications Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Accounts Receivable 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 76.10 83.90 80.40 86.60 78.40
CHIX:GAMAL
62GF Score
Gamma Communications PLC CHIX:GAMAL
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Gamma Communications 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 £78.4 Mil mean?
Gamma Communications (CHIX:GAMAL) has a Accounts Receivable of £78.4 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Gamma Communications and its competitors.
Is Gamma Communications' Accounts Receivable too high?
Gamma Communications' current Accounts Receivable is £78.4 Mil. Overall, Gamma Communications has a GF Score™ of 62/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Gamma Communications' Accounts Receivable compare to VZ and TMUS?
Gamma Communications' Accounts Receivable of £78.4 Mil can be compared against companies in the Telecommunication Services 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 Telecommunication Services company?
A good Accounts Receivable depends on the Telecommunication Services 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 Gamma Communications and its competitors. Gamma Communications's current Accounts Receivable is £78.4 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gamma Communications stock overvalued right now?
Based on GuruFocus' analysis, Gamma Communications (CHIX:GAMAL) is currently considered Significantly Undervalued. The stock's GF Value™ is £15.88, compared to a current price of £9.68 — trading 39% below its estimated fair value. The current Accounts Receivable is £78.4 Mil. Gamma Communications' overall GF Score™ is 62/100 with 4 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 Gamma Communications (CHIX:GAMAL), the current Accounts Receivable is £78.4 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 Gamma Communications (CHIX:GAMAL) Overvalued in 2026?

Based on GuruFocus' analysis, Gamma Communications stock appears to be undervalued. The current stock price of £9.68 is trading 39% below its estimated GF Value™ of £15.88. GuruFocus considers Gamma Communications to be Significantly Undervalued.

Key valuation signals for CHIX:GAMAL:

  • Accounts Receivable: £78.4 Mil
  • GF Value™: £15.88 vs. price of £9.68 (39% below fair value)
  • GF Score™: 62/100 with 4 warning signs

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


Gamma Communications Business Description

Other Exchanges GAMA:UK6GC:Germany
Address 63 Saint Mary Axe, 3rd Floor, London, Berkshire, GBR, EC3A 8AA
Gamma Communications PLC is a supplier of Unified Communications as a Service (UCaaS) in the United Kingdom and other markets, supplying communication solutions directly and via its network of trusted channel partners. The company offers various products across categories including Unified Communications, Voice Enablement, and Connectivity. The company also offers cybersecurity and managed enterprise solutions. Its operating segments are Gamma Business, Gamma Enterprise, Europe, and Central Functions. The majority of the company's revenue is generated from the Gamma Business segment which sells its products to smaller businesses in the UK. Geographically, the company generates a majority of its revenue from the United Kingdom and the rest from Europe.
62GF Score

Get the complete analysis for CHIX:GAMAL

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

£9.68
Price
£15.88
GF Value