Close Brothers Group (FRA:CS3) Accounts Receivable: €0.0 Mil (As of Jan. 2026)

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FRA:CS3 Close Brothers Group PLC FRA:CS3
59 GF Score
Price €4.84
GF Value €4.10
Valuation Modestly Overvalued
! 2 Warning Signs
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What is Close Brothers Group Accounts Receivable?

Close Brothers Group FRA:CS3 +2.11% 59 Accounts Receivable is €0.0 Mil as of Jan. 2026. GuruFocus rates FRA:CS3 with a GF Score™ of 59/100 and a GF Value™ of €4.10 (Modestly 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. Close Brothers Group's accounts receivables for the quarter that ended in Jan. 2026 was €0.0 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Close Brothers Group'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. Close Brothers Group's Net-Net Working Capital per share for the quarter that ended in Jan. 2026 was €-70.64.


Close Brothers Group 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.

Close Brothers Group's Days Sales Outstanding for the quarter that ended in Jan. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0/418.476*91
=0.00

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

Close Brothers Group'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)
=(1596.978+0.75 * 0+0.5 * 0-12230.448
-0-0)/150.537
=-70.64

* 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.


Close Brothers Group Accounts Receivable Related Terms


Close Brothers Group Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Close Brothers Group'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.

Close Brothers Group Accounts Receivable Chart

Close Brothers Group Annual Data
Trend Jul16 Jul17 Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00

Close Brothers Group Semi-Annual Data
Jul16 Jan17 Jul17 Jan18 Jul18 Jan19 Jul19 Jan20 Jul20 Jan21 Jul21 Jan22 Jul22 Jan23 Jul23 Jan24 Jul24 Jan25 Jul25 Jan26
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 0.00 0.00 0.00 0.00 0.00
FRA:CS3
59GF Score
Close Brothers Group PLC FRA:CS3
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Close Brothers Group 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 €0.0 Mil mean?
Close Brothers Group (FRA:CS3) has a Accounts Receivable of €0.0 Mil as of Jan. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Close Brothers Group and its competitors.
Is Close Brothers Group's Accounts Receivable too high?
Close Brothers Group's current Accounts Receivable is €0.0 Mil. Overall, Close Brothers Group has a GF Score™ of 59/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Close Brothers Group's Accounts Receivable compare to PNC?
Close Brothers Group's Accounts Receivable of €0.0 Mil can be compared against companies in the Banks 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 Banks company?
A good Accounts Receivable depends on the Banks 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 Close Brothers Group and its competitors. Close Brothers Group's current Accounts Receivable is €0.0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Close Brothers Group stock overvalued right now?
Based on GuruFocus' analysis, Close Brothers Group (FRA:CS3) is currently considered Modestly Overvalued. The stock's GF Value™ is €4.10, compared to a current price of €4.84 — trading 18% above its estimated fair value. The current Accounts Receivable is €0.0 Mil. Close Brothers Group's overall GF Score™ is 59/100 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 Close Brothers Group (FRA:CS3), the current Accounts Receivable is €0.0 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 Close Brothers Group (FRA:CS3) Overvalued in 2026?

Based on GuruFocus' analysis, Close Brothers Group stock appears to be overvalued. The current stock price of €4.84 is trading 18% above its estimated GF Value™ of €4.10. GuruFocus considers Close Brothers Group to be Modestly Overvalued.

Key valuation signals for FRA:CS3:

  • Accounts Receivable: €0.0 Mil
  • GF Value™: €4.10 vs. price of €4.84 (18% above fair value)
  • GF Score™: 59/100 with 2 warning signs

No single metric tells the full story. See the FRA:CS3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Close Brothers Group Business Description

Other Exchanges CBGPY:USACBGl:UKCBG:UK
Address 10 Crown Place, London, GBR, EC2A 4FT
Close Brothers Group PLC is a banking group that provides lending, deposit-taking, and securities trading services. The group mostly offers services to small businesses and individuals in the United Kingdom. Its operating segments are: Commercial, Retail, and Property. Maximum revenue is generated from its Commercial segment, which mainly offers specialist and predominantly secured lending principally to the SME market. The Retail segment provides intermediated finance through motor dealers, motor finance brokers, and insurance brokers, and savings products for individuals and corporates; and the Property segment offers residential development finance to established UK property developers, funding for commercial properties, and bridging and refurbishment loans.
59GF Score

Get the complete analysis for FRA:CS3

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

€4.84
Price
€4.10
GF Value