plenum AG (FRA:PLEK) Accounts Receivable: €4.07 Mil (As of Dec. 2025)

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FRA:PLEK plenum AG FRA:PLEK
51 GF Score
Price €2.02
GF Value €5.93
Valuation Possible Value Trap
! 3 Warning Signs
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What is plenum AG Accounts Receivable?

plenum AG FRA:PLEK -3.81% 51 Accounts Receivable is €4.07 Mil as of Dec. 2025. GuruFocus rates FRA:PLEK with a GF Score™ of 51/100 and a GF Value™ of €5.93 (Possible Value Trap). The stock has 3 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. plenum AG's accounts receivables for the quarter that ended in Dec. 2025 was €4.07 Mil.

Accounts receivable can be measured by Days Sales Outstanding. plenum AG's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 69.27.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. plenum AG's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was €-1.42.


plenum AG 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.

plenum AG's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=4.068/10.717*91
=69.27

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

plenum AG'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)
=(0.399+0.75 * 4.068+0.5 * 0.064-5.895
-0-0)/1.697
=-1.42

* 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.


plenum AG Accounts Receivable Related Terms


plenum AG Accounts Receivable Historical Data

* Premium members only.

The historical data trend for plenum AG'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.

plenum AG Accounts Receivable Chart

plenum AG Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 5.51 4.69 5.59 5.39 4.07

plenum AG Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 5.59 6.94 5.39 4.85 4.07
FRA:PLEK
51GF Score
plenum AG FRA:PLEK
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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plenum AG 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 €4.07 Mil mean?
plenum AG (FRA:PLEK) has a Accounts Receivable of €4.07 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on plenum AG and its competitors.
Is plenum AG's Accounts Receivable too high?
plenum AG's current Accounts Receivable is €4.07 Mil. Overall, plenum AG has a GF Score™ of 51/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does plenum AG's Accounts Receivable compare to VRSK and EFX?
plenum AG's Accounts Receivable of €4.07 Mil can be compared against companies in the Business 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 Business Services company?
A good Accounts Receivable depends on the Business 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 plenum AG and its competitors. plenum AG's current Accounts Receivable is €4.07 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is plenum AG stock overvalued right now?
Based on GuruFocus' analysis, plenum AG (FRA:PLEK) is currently considered Possible Value Trap. The stock's GF Value™ is €5.93, compared to a current price of €2.02 — trading 65.9% below its estimated fair value. The current Accounts Receivable is €4.07 Mil. plenum AG's overall GF Score™ is 51/100 with 3 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 plenum AG (FRA:PLEK), the current Accounts Receivable is €4.07 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.

Is plenum AG (FRA:PLEK) Overvalued in 2026?

Based on GuruFocus' analysis, plenum AG stock appears to be undervalued. The current stock price of €2.02 is trading 65.9% below its estimated GF Value™ of €5.93. GuruFocus considers plenum AG to be Possible Value Trap.

Key valuation signals for FRA:PLEK:

  • Accounts Receivable: €4.07 Mil
  • GF Value™: €5.93 vs. price of €2.02 (65.9% below fair value)
  • GF Score™: 51/100 with 3 warning signs

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


plenum AG Business Description

Other Exchanges PLEK:Germany
Address 53, Hagenauer Strasse, Wiesbaden, DEU, 65203
plenum AG is a German company which offers consulting services to financial companies, telecom, utilities, and logistics firms. The firm offers marketing, process optimization, and IT consulting services.
51GF Score

Get the complete analysis for FRA:PLEK

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

€2.02
Price
€5.93
GF Value