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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Leonardo SpA's accounts receivables for the quarter that ended in Jun. 2026 was $5,341 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Leonardo SpA's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 76.15.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Leonardo SpA's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $-37.26.
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.
Leonardo SpA's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Leonardo SpA's accounts receivable are only considered to be worth 75% of book value:
Leonardo SpA's Net-Net Working Capital Per Share for the quarter that ended in Jun. 2026 is calculated as:
* 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.
Leonardo SpA Accounts Receivable Related Terms
Leonardo SpA Accounts Receivable Historical Data
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The historical data trend for Leonardo SpA'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.
What does a Accounts Receivable of $5,341 Mil mean?
Leonardo SpA (FINMF) has a Accounts Receivable of $5,341 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Leonardo SpA and its competitors.
Is Leonardo SpA's Accounts Receivable too high?
Leonardo SpA's current Accounts Receivable is $5,341 Mil. Overall, Leonardo SpA has a GF Score™ of 72/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Leonardo SpA's Accounts Receivable compare to SPCX and GE?
Leonardo SpA's Accounts Receivable of $5,341 Mil can be compared against companies in the Aerospace & Defense 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 Aerospace & Defense company?
A good Accounts Receivable depends on the Aerospace & Defense 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 Leonardo SpA and its competitors. Leonardo SpA's current Accounts Receivable is $5,341 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Leonardo SpA stock overvalued right now?
Based on GuruFocus' analysis, Leonardo SpA (FINMF) is currently considered Significantly Overvalued. The stock's GF Value™ is $42.66, compared to a current price of $67.71 — trading 58.7% above its estimated fair value. The current Accounts Receivable is $5,341 Mil. Leonardo SpA's overall GF Score™ is 72/100 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 Leonardo SpA (FINMF), the current Accounts Receivable is $5,341 Mil as of Jun. 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 Leonardo SpA (FINMF) Overvalued in 2026?
Based on GuruFocus' analysis, Leonardo SpA stock appears to be overvalued.
The current stock price of $67.71 is trading 58.7% above its estimated GF Value™ of $42.66.
GuruFocus considers Leonardo SpA to be Significantly Overvalued.
Key valuation signals for FINMF:
Accounts Receivable: $5,341 Mil
GF Value™: $42.66 vs. price of $67.71 (58.7% above fair value)
No single metric tells the full story. See the FINMF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Leonardo is a leading European security firm, with 30.2% of shares owned by the Italian government. Divisions include helicopters, defence electronics & security, aeronautics, cyber & security solutions, and space.The helicopter division serves both military and civil markets. Defence electronics & security accesses the US market through the Leonardo DRS subsidiary. Aeronautics integrates aircraft and aerostructures, participating in major programs like Eurofighter, F-35, and the Global Combat Air Programme, or GCAP. It also supplies large structural components to major commercial aircraft programs. Leonardo is currently evolving from a defense firm into a data-driven global security company.
72GF Score
Get the complete analysis for FINMF
Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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