Pathos Communications (FRA:3Z2) Accounts Receivable: €0.22 Mil (As of Dec. 2025)

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FRA:3Z2 Pathos Communications PLC FRA:3Z2
16 GF Score
Price €0.28
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What is Pathos Communications Accounts Receivable?

Pathos Communications FRA:3Z2 16 Accounts Receivable is €0.22 Mil as of Dec. 2025. GuruFocus rates FRA:3Z2 with a GF Score™ of 16/100.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Pathos Communications's accounts receivables for the quarter that ended in Dec. 2025 was €0.22 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Pathos Communications's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 6.93.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Pathos Communications's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was €0.04.


Pathos 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.

Pathos 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
=0.216/5.69*91
=6.93

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

Pathos 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)
=(5.33+0.75 * 0.216+0.5 * 0-2.969
-0-0)/66.667
=0.04

* 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.


Pathos Communications Accounts Receivable Related Terms


Pathos Communications Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Pathos 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.

Pathos Communications Accounts Receivable Chart

Pathos Communications Annual Data
Trend Dec22 Dec23 Dec24 Dec25
Accounts Receivable
0.37 0.11 0.21 0.22

Pathos Communications Semi-Annual Data
Dec22 Dec23 Jun24 Dec24 Jun25 Dec25
Accounts Receivable Get a 7-Day Free Trial 0.11 0.00 0.21 0.72 0.22
FRA:3Z2
16GF Score
Pathos Communications PLC FRA:3Z2
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Pathos 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 €0.22 Mil mean?
Pathos Communications (FRA:3Z2) has a Accounts Receivable of €0.22 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Pathos Communications and its competitors.
Is Pathos Communications' Accounts Receivable too high?
Pathos Communications' current Accounts Receivable is €0.22 Mil. Overall, Pathos Communications has a GF Score™ of 16/100, reflecting its overall financial health beyond just this single metric.
How does Pathos Communications' Accounts Receivable compare to APP and OMC?
Pathos Communications' Accounts Receivable of €0.22 Mil can be compared against companies in the Media - Diversified 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 Media - Diversified company?
A good Accounts Receivable depends on the Media - Diversified 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 Pathos Communications and its competitors. Pathos Communications's current Accounts Receivable is €0.22 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pathos Communications stock overvalued right now?
Pathos Communications (FRA:3Z2) has a current Accounts Receivable of €0.22 Mil. The current Accounts Receivable is €0.22 Mil. Pathos Communications' overall GF Score™ is 16/100. 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 Pathos Communications (FRA:3Z2), the current Accounts Receivable is €0.22 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.

Pathos Communications Business Description

Other Exchanges NEWS:UK
Address 101 New Cavendish Street, 1st Floor South, London, GBR, W1W 6XH
Pathos Communications PLC specializes in creative engagement, strategic communications, and brand reputation management while remaining rooted in a deep understanding of each client's goals, voice, and vision. It offers a comprehensive range of services designed to help clients minimize risk, boost audience interaction, and maximize their return on investment (ROI).
16GF Score

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

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