Light Science Technologies Holdings (LSE:LST) Accounts Receivable: £1.44 Mil (As of May. 2026)

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What is Light Science Technologies Holdings Accounts Receivable?

Light Science Technologies Holdings LSE:LST Accounts Receivable is £1.44 Mil as of May. 2026. 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. Light Science Technologies Holdings's accounts receivables for the quarter that ended in May. 2026 was £1.44 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Light Science Technologies Holdings's Days Sales Outstanding for the quarter that ended in May. 2026 was 70.58.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Light Science Technologies Holdings's Net-Net Working Capital per share for the quarter that ended in May. 2026 was £-0.00.

Light Science Technologies Holdings 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.

Light Science Technologies Holdings's Days Sales Outstanding for the quarter that ended in May. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1.441/3.726*91
=70.58

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

Light Science Technologies Holdings's Net-Net Working Capital Per Share for the quarter that ended in May. 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)
=(2.443+0.75 * 1.441+0.5 * 0.962-5.771
-0-0)/984.106
=-0.00

* 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.

Light Science Technologies Holdings Accounts Receivable Related Terms

Light Science Technologies Holdings Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Light Science Technologies Holdings'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.

Light Science Technologies Holdings Accounts Receivable Chart

Light Science Technologies Holdings Annual Data
Trend Nov18 Nov19 Nov20 Nov21 Nov22 Nov23 Nov24 Nov25
Accounts Receivable
Get a 7-Day Free Trial 1.54 2.30 1.71 2.09 1.21

Light Science Technologies Holdings Semi-Annual Data
Nov18 Nov19 May20 Nov20 May21 Nov21 May22 Nov22 May23 Nov23 May24 Nov24 May25 Nov25 May26
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 3.00 2.09 1.88 1.21 1.44

Light Science Technologies Holdings 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 £1.44 Mil mean?
Light Science Technologies Holdings (LSE:LST) has a Accounts Receivable of £1.44 Mil as of May. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Light Science Technologies Holdings and its competitors.
Is Light Science Technologies Holdings' Accounts Receivable too high?
Light Science Technologies Holdings' current Accounts Receivable is £1.44 Mil.
How does Light Science Technologies Holdings' Accounts Receivable compare to APH and GLW?
Light Science Technologies Holdings' Accounts Receivable of £1.44 Mil can be compared against companies in the Hardware 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 Hardware company?
A good Accounts Receivable depends on the Hardware 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 Light Science Technologies Holdings and its competitors. Light Science Technologies Holdings's current Accounts Receivable is £1.44 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Light Science Technologies Holdings stock overvalued right now?
Based on GuruFocus' analysis, Light Science Technologies Holdings (LSE:LST) is currently considered Significantly Overvalued. The stock's GF Value™ is £0.01, compared to a current price of £0.02 — trading 80% above its estimated fair value. The current Accounts Receivable is £1.44 Mil. 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 Light Science Technologies Holdings (LSE:LST), the current Accounts Receivable is £1.44 Mil as of May. 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.

Light Science Technologies Holdings Business Description

Other Exchanges 9FD:Germany
Address Painters Lane, The Byre Ednaston Park Business Centre, Ednaston, Ashbourne, Derbyshire, GBR, DE6 3FA
Light Science Technologies Holdings PLC focuses on the development and manufacturing of Contract electronic boards and lighting and technology products for the Controlled Environment Agriculture (CEA) sector. The company operates in Contract Electronics Manufacturing, Agtech, and Passive fire protection. The company generates maximum revenue from the Contract electronics manufacturing segment. Geographically, the company operates in United Kingdom, Europe and Rest of the World, of which it derives maximum revenue from United Kingdom.