S & U (CHIX:SUSL) Accounts Receivable: £ Mil (As of Jan. 2026)

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CHIX:SUSL S & U PLC CHIX:SUSL
76 GF Score
Price £20.20
GF Value £19.58
Valuation Fairly Valued
! 4 Warning Signs
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What is S & U Accounts Receivable?

S & U CHIX:SUSL 76 Accounts Receivable is £ Mil as of Jan. 2026. GuruFocus rates CHIX:SUSL with a GF Score™ of 76/100 and a GF Value™ of £19.58 (Fairly Valued). 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. S & U's accounts receivables for the quarter that ended in Jan. 2026 was £ Mil.

Accounts receivable can be measured by Days Sales Outstanding. S & U's Days Sales Outstanding for the quarter that ended in Jan. 2026 was 0.00.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. S & U's Net-Net Working Capital per share for the quarter that ended in Jan. 2026 was £-20.76.


S & U 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.

S & U's Days Sales Outstanding for the quarter that ended in Jan. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=/55.681*91
=0.00

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

S & U's Net-Net Working Capital Per Share for the quarter that ended in Jan. 2026 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)
=(+0.75 * +0.5 * -252.216
-0-0)/12.15076
=-20.76

* 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.


S & U Accounts Receivable Related Terms


S & U Accounts Receivable Historical Data

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The historical data trend for S & U'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.

S & U Accounts Receivable Chart

S & U Annual Data
Trend Jan17 Jan18 Jan19 Jan20 Jan21 Jan22 Jan23 Jan24 Jan25 Jan26
Accounts Receivable
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S & U Semi-Annual Data
Jul16 Jan17 Jul17 Jan18 Jul18 Jan19 Jul19 Jan20 Jul20 Jan21 Jul21 Jan22 Jul22 Jan23 Jul23 Jan24 Jul24 Jan25 Jul25 Jan26
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CHIX:SUSL
76GF Score
S & U PLC CHIX:SUSL
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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S & U 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 £ Mil mean?
S & U (CHIX:SUSL) has a Accounts Receivable of £ Mil as of Jan. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on S & U and its competitors.
Is S & U's Accounts Receivable too high?
S & U's current Accounts Receivable is £ Mil. Overall, S & U has a GF Score™ of 76/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does S & U's Accounts Receivable compare to V and MA?
S & U's Accounts Receivable of £ Mil can be compared against companies in the Credit 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 Credit Services company?
A good Accounts Receivable depends on the Credit 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 S & U and its competitors. S & U's current Accounts Receivable is £ Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is S & U stock overvalued right now?
Based on GuruFocus' analysis, S & U (CHIX:SUSL) is currently considered Fairly Valued. The stock's GF Value™ is £19.58, compared to a current price of £20.20 — trading 3.2% above its estimated fair value. The current Accounts Receivable is £ Mil. S & U's overall GF Score™ is 76/100 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 S & U (CHIX:SUSL), the current Accounts Receivable is £ Mil as of Jan. 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 S & U (CHIX:SUSL) Overvalued in 2026?

Based on GuruFocus' analysis, S & U stock appears to be overvalued. The current stock price of £20.20 is trading 3.2% above its estimated GF Value™ of £19.58. GuruFocus considers S & U to be Fairly Valued.

Key valuation signals for CHIX:SUSL:

  • Accounts Receivable: £ Mil
  • GF Value™: £19.58 vs. price of £20.20 (3.2% above fair value)
  • GF Score™: 76/100 with 4 warning signs

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


S & U Business Description

Other Exchanges SUS:UK47IE.PFD:UK
Address Cranmore Boulevard, 2 Stratford Court, Solihull, Birmingham, West Midlands, GBR, B90 4QT
S & U PLC is a UK-based company. It is engaged in providing motor finance, property bridging, and specialist finance services. The company operates through the following business segments: Motor finance, and Property bridging finance. The majority of the revenue for the company is derived from the Motor finance segment which operates within the non-prime market sector, and acts as a supplier of specialist finance facilities, through motor dealers throughout the UK which facilitate the purchase of new and used cars, vans, motorbikes, and caravans. The company's finance products allow motor dealers across the UK to provide credit facilities.
76GF Score

Get the complete analysis for CHIX:SUSL

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

£20.20
Price
£19.58
GF Value