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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. CEPS's accounts receivables for the quarter that ended in Dec. 2025 was £0.58 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. CEPS's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was £-0.85.
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.
CEPS's Days Sales Outstanding for the quarter that ended in Dec. 2025 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.
CEPS Accounts Receivable Related Terms
CEPS Accounts Receivable Historical Data
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The historical data trend for CEPS'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 £0.58 Mil mean?
CEPS (LSE:CEPS) has a Accounts Receivable of £0.58 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on CEPS and its competitors.
Is CEPS's Accounts Receivable too high?
CEPS's current Accounts Receivable is £0.58 Mil. Overall, CEPS has a GF Score™ of 20/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does CEPS's Accounts Receivable compare to PWR and FIX?
CEPS's Accounts Receivable of £0.58 Mil can be compared against companies in the Construction 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 Construction company?
A good Accounts Receivable depends on the Construction 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 CEPS and its competitors. CEPS's current Accounts Receivable is £0.58 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CEPS stock overvalued right now?
Based on GuruFocus' analysis, CEPS (LSE:CEPS) is currently considered Significantly Overvalued. The stock's GF Value™ is £0.12, compared to a current price of £0.41 — trading 237.5% above its estimated fair value. The current Accounts Receivable is £0.58 Mil. CEPS's overall GF Score™ is 20/100 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 CEPS (LSE:CEPS), the current Accounts Receivable is £0.58 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 CEPS (LSE:CEPS) Overvalued in 2026?
Based on GuruFocus' analysis, CEPS stock appears to be overvalued.
The current stock price of £0.41 is trading 237.5% above its estimated GF Value™ of £0.12.
GuruFocus considers CEPS to be Significantly Overvalued.
Key valuation signals for LSE:CEPS:
Accounts Receivable: £0.58 Mil
GF Value™: £0.12 vs. price of £0.41 (237.5% above fair value)
No single metric tells the full story. See the LSE:CEPS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
CEPS PLC is a holding company for service and manufacturing companies, acquiring stakes in stable and steadily growing entrepreneurial companies. Its objective is to generate capital growth by aggregating the steadily growing profits from the subsidiary companies using their cash flows to repay acquisition debt. Its segments include Aford Awards, a sports trophy and engraving company; Signature Fabrics, comprising Friedman's, a convertor and distributor of specialist lycra, and Milano International (trading as Milano Pro-Sport), a designer and manufacturer of leotards; and ICA Group, comprising Hickton Quality Control, Cook Brown, Morgan Lambert and Qualitas Compliance, providers of services to the construction industry. The majority of revenue is derived from Signature Fabrics segment.
20GF 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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