The Global Smaller Trust (LSE:GSCT) Accounts Receivable: £0.0 Mil (As of Apr. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

LSE:GSCT The Global Smaller Companies Trust PLC LSE:GSCT
38 GF Score
Price £1.94
! 2 Warning Signs
View Full Analysis

What is The Global Smaller Trust Accounts Receivable?

The Global Smaller Trust LSE:GSCT -0.10% 38 Accounts Receivable is £0.0 Mil as of Apr. 2026. GuruFocus rates LSE:GSCT with a GF Score™ of 38/100. 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. The Global Smaller Trust's accounts receivables for the quarter that ended in Apr. 2026 was £0.0 Mil.

Accounts receivable can be measured by Days Sales Outstanding. The Global Smaller Trust's Days Sales Outstanding for the quarter that ended in Apr. 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. The Global Smaller Trust's Net-Net Working Capital per share for the quarter that ended in Apr. 2026 was £-0.08.

The Global Smaller Trust 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.

The Global Smaller Trust's Days Sales Outstanding for the quarter that ended in Apr. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0/34.592*91
=0.00

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

The Global Smaller Trust's Net-Net Working Capital Per Share for the quarter that ended in Apr. 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)
=(19.238+0.75 * 0+0.5 * 0-52.56
-0-0)/418.367
=-0.08

* 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.

The Global Smaller Trust Accounts Receivable Related Terms

The Global Smaller Trust Accounts Receivable Historical Data

* Premium members only.

The historical data trend for The Global Smaller Trust'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.

The Global Smaller Trust Accounts Receivable Chart

The Global Smaller Trust Annual Data
Trend Apr17 Apr18 Apr19 Apr20 Apr21 Apr22 Apr23 Apr24 Apr25 Apr26
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00

The Global Smaller Trust Semi-Annual Data
Oct16 Apr17 Oct17 Apr18 Oct18 Apr19 Oct19 Apr20 Oct20 Apr21 Oct21 Apr22 Oct22 Apr23 Oct23 Apr24 Oct24 Apr25 Oct25 Apr26
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
LSE:GSCT
38GF Score
The Global Smaller Companies Trust PLC LSE:GSCT
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

The Global Smaller Trust 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?
The Global Smaller Trust (LSE:GSCT) has a Accounts Receivable of £0.0 Mil as of Apr. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on The Global Smaller Trust and its competitors.
Is The Global Smaller Trust's Accounts Receivable too high?
The Global Smaller Trust's current Accounts Receivable is £0.0 Mil. Overall, The Global Smaller Trust has a GF Score™ of 38/100, reflecting its overall financial health beyond just this single metric.
How does The Global Smaller Trust's Accounts Receivable compare to BLK and BX?
The Global Smaller Trust's Accounts Receivable of £0.0 Mil can be compared against companies in the Asset Management 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 Asset Management company?
A good Accounts Receivable depends on the Asset Management 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 The Global Smaller Trust and its competitors. The Global Smaller Trust'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 The Global Smaller Trust stock overvalued right now?
The Global Smaller Trust (LSE:GSCT) has a current Accounts Receivable of £0.0 Mil. The current Accounts Receivable is £0.0 Mil. The Global Smaller Trust's overall GF Score™ is 38/100 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 The Global Smaller Trust (LSE:GSCT), the current Accounts Receivable is £0.0 Mil as of Apr. 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.

The Global Smaller Trust Business Description

Address 78 Cannon Street, Cannon Place, London, GBR, EC4N 6AG
The Global Smaller Companies Trust PLC offers investors access to a broad spread International smaller companies portfolio. Its investment objective is to invest in smaller companies world-wide to secure a high total return. The portfolio consists of individual smaller company investments within the the USA, UK, and European markets, and fund holdings targeting smaller companies in Japan, Asia, Latin America, and other smaller territories.
38GF Score

Get the complete analysis for LSE:GSCT

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

£1.94
Price