ESP (Espey Manufacturing & Electronics) Accounts Receivable: $6.29 Mil (As of Mar. 2026)

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ESP Espey Manufacturing & Electronics Corp ESP
76 GF Score
Price $61.14
GF Value $28.44
Valuation Significantly Overvalued
! 2 Warning Signs
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What is Espey Manufacturing & Electronics Accounts Receivable?

Espey Manufacturing & Electronics ESP +1.21% 76 Accounts Receivable is $6.29 Mil as of Mar. 2026. GuruFocus rates ESP with a GF Score™ of 76/100 and a GF Value™ of $28.44 (Significantly Overvalued). 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. Espey Manufacturing & Electronics's accounts receivables for the quarter that ended in Mar. 2026 was $6.29 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Espey Manufacturing & Electronics's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 50.28.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Espey Manufacturing & Electronics's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was $8.40.


Espey Manufacturing & Electronics 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.

Espey Manufacturing & Electronics's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=6.294/11.423*91
=50.28

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

Espey Manufacturing & Electronics's Net-Net Working Capital Per Share for the quarter that ended in Mar. 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)
=(46.66+0.75 * 6.294+0.5 * 26.58-39.588
-0-0)/2.987
=8.40

* 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.


Espey Manufacturing & Electronics Accounts Receivable Related Terms


Espey Manufacturing & Electronics Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Espey Manufacturing & Electronics'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.

Espey Manufacturing & Electronics Accounts Receivable Chart

Espey Manufacturing & Electronics Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 5.35 5.73 5.76 6.64 7.60

Espey Manufacturing & Electronics Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 6.41 7.60 6.36 8.23 6.29
ESP
76GF Score
Espey Manufacturing & Electronics Corp ESP
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Espey Manufacturing & Electronics 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 $6.29 Mil mean?
Espey Manufacturing & Electronics (ESP) has a Accounts Receivable of $6.29 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Espey Manufacturing & Electronics and its competitors.
Is Espey Manufacturing & Electronics' Accounts Receivable too high?
Espey Manufacturing & Electronics' current Accounts Receivable is $6.29 Mil. Overall, Espey Manufacturing & Electronics has a GF Score™ of 76/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Espey Manufacturing & Electronics' Accounts Receivable compare to SKYX and EAF?
Espey Manufacturing & Electronics' Accounts Receivable of $6.29 Mil can be compared against companies in the Industrial Products 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 an Industrial Products company?
A good Accounts Receivable depends on the Industrial Products 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 Espey Manufacturing & Electronics and its competitors. Espey Manufacturing & Electronics's current Accounts Receivable is $6.29 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Espey Manufacturing & Electronics stock overvalued right now?
Based on GuruFocus' analysis, Espey Manufacturing & Electronics (ESP) is currently considered Significantly Overvalued. The stock's GF Value™ is $28.44, compared to a current price of $61.14 — trading 115% above its estimated fair value. The current Accounts Receivable is $6.29 Mil. Espey Manufacturing & Electronics' overall GF Score™ is 76/100 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 Espey Manufacturing & Electronics (ESP), the current Accounts Receivable is $6.29 Mil as of Mar. 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 Espey Manufacturing & Electronics (ESP) Overvalued in 2026?

Based on GuruFocus' analysis, Espey Manufacturing & Electronics stock appears to be overvalued. The current stock price of $61.14 is trading 115% above its estimated GF Value™ of $28.44. GuruFocus considers Espey Manufacturing & Electronics to be Significantly Overvalued.

Key valuation signals for ESP:

  • Accounts Receivable: $6.29 Mil
  • GF Value™: $28.44 vs. price of $61.14 (115% above fair value)
  • GF Score™: 76/100 with 2 warning signs

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


Espey Manufacturing & Electronics Business Description

Address 233 Ballston Avenue, Saratoga Springs, NY, USA, 12866
Espey Manufacturing & Electronics Corp is a power electronics design and OEM manufacturing company delivering products for military and severe environment applications. Its products include power supplies, power converters, filters, power transformers, magnetic components, power distribution equipment, UPS systems, and antennas. The applications of these products include AC and DC locomotives, shipboard power, shipboard radar, airborne power, ground-based radar, and ground mobile power. Espey services include design and development to specification, build to specifications provided by the customer, build to print, design services, design studies, environmental testing services, metal fabrication, painting services, and development of automatic testing equipment.
76GF Score

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

$61.14
Price
$28.44
GF Value