ESHA (ESH Acquisition) Accounts Receivable: $0.00 Mil (As of Sep. 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.

ESHA ESH Acquisition Corp ESHA
15 GF Score
Price $11.57
! 2 Warning Signs
View Full Analysis

What is ESH Acquisition Accounts Receivable?

ESH Acquisition ESHA 15 Accounts Receivable is $0.00 Mil as of Sep. 2025. GuruFocus rates ESHA with a GF Score™ of 15/100. The stock has 2 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. ESH Acquisition's accounts receivables for the quarter that ended in Sep. 2025 was $0.00 Mil.

Accounts receivable can be measured by Days Sales Outstanding.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. ESH Acquisition's Net-Net Working Capital per share for the quarter that ended in Sep. 2025 was $-0.63.


ESH Acquisition 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.

ESH Acquisition's Days Sales Outstanding for the quarter that ended in Sep. 2025 is calculated as:

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

ESH Acquisition's Net-Net Working Capital Per Share for the quarter that ended in Sep. 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)
=(0.136+0.75 * 0+0.5 * 0-2.586
-0-0)/3.902
=-0.63

* 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.


ESH Acquisition Accounts Receivable Related Terms


ESH Acquisition Accounts Receivable Historical Data

* Premium members only.

The historical data trend for ESH Acquisition'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.

ESH Acquisition Accounts Receivable Chart

ESH Acquisition Annual Data
Trend Dec21 Dec22 Dec23 Dec24
Accounts Receivable
0.00 0.00 0.00 0.00

ESH Acquisition Quarterly Data
Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25
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 0.00 0.00 0.00 0.00 0.00
ESHA
15GF Score
ESH Acquisition Corp ESHA
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

ESH Acquisition 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 $0.00 Mil mean?
ESH Acquisition (ESHA) has a Accounts Receivable of $0.00 Mil as of Sep. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on ESH Acquisition and its competitors.
Is ESH Acquisition's Accounts Receivable too high?
ESH Acquisition's current Accounts Receivable is $0.00 Mil. Overall, ESH Acquisition has a GF Score™ of 15/100, reflecting its overall financial health beyond just this single metric.
How does ESH Acquisition's Accounts Receivable compare to QETA and UBYH?
ESH Acquisition's Accounts Receivable of $0.00 Mil can be compared against companies in the Diversified Financial 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 Diversified Financial Services company?
A good Accounts Receivable depends on the Diversified Financial 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 ESH Acquisition and its competitors. ESH Acquisition's current Accounts Receivable is $0.00 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ESH Acquisition stock overvalued right now?
ESH Acquisition (ESHA) has a current Accounts Receivable of $0.00 Mil. The current Accounts Receivable is $0.00 Mil. ESH Acquisition's overall GF Score™ is 15/100 with 2 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 ESH Acquisition (ESHA), the current Accounts Receivable is $0.00 Mil as of Sep. 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.

ESH Acquisition Business Description

Address 228 Park Avenue S, Suite 89898, New York, NY, USA, 10003
ESH Acquisition Corp is a newly organized blank check company.
15GF Score

Get the complete analysis for ESHA

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

$11.57
Price