Mercantile Ports and Logistics (LSE:MPL) Accounts Receivable: £2.50 Mil (As of Dec. 2025)

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.

What is Mercantile Ports and Logistics Accounts Receivable?

Mercantile Ports and Logistics LSE:MPL -9.76% Accounts Receivable is £2.50 Mil as of Dec. 2025. The stock has 5 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Mercantile Ports and Logistics's accounts receivables for the quarter that ended in Dec. 2025 was £2.50 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Mercantile Ports and Logistics's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 1,082.03.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Mercantile Ports and Logistics's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was £-0.15.

Mercantile Ports and Logistics 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.

Mercantile Ports and Logistics's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=2.502/0.422*91
=1,082.03

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

Mercantile Ports and Logistics'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)
=(0.46+0.75 * 2.502+0.5 * 0-55.373
-0--0.156)/356.313
=-0.15

* 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.

Mercantile Ports and Logistics Accounts Receivable Related Terms

Mercantile Ports and Logistics Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Mercantile Ports and Logistics'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.

Mercantile Ports and Logistics Accounts Receivable Chart

Mercantile Ports and Logistics 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 0.04 0.79 1.79 2.50 2.50

Mercantile Ports and Logistics 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 1.79 0.95 2.50 5.80 2.50

Mercantile Ports and Logistics 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 £2.50 Mil mean?
Mercantile Ports and Logistics (LSE:MPL) has a Accounts Receivable of £2.50 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Mercantile Ports and Logistics and its competitors.
Is Mercantile Ports and Logistics' Accounts Receivable too high?
Mercantile Ports and Logistics' current Accounts Receivable is £2.50 Mil.
How does Mercantile Ports and Logistics' Accounts Receivable compare to KEX?
Mercantile Ports and Logistics' Accounts Receivable of £2.50 Mil can be compared against companies in the Transportation 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 Transportation company?
A good Accounts Receivable depends on the Transportation 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 Mercantile Ports and Logistics and its competitors. Mercantile Ports and Logistics's current Accounts Receivable is £2.50 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Mercantile Ports and Logistics stock overvalued right now?
Mercantile Ports and Logistics (LSE:MPL) has a current Accounts Receivable of £2.50 Mil. The current Accounts Receivable is £2.50 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 Mercantile Ports and Logistics (LSE:MPL), the current Accounts Receivable is £2.50 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.

Mercantile Ports and Logistics Business Description

Other Exchanges 9KS0:Germany
Address Le Bordage Road, 1st Floor, Tudor House, Saint Peter Port, GGY, GY1 1DB
Mercantile Ports and Logistics Ltd develops, owns, and operates port and logistics facilities. The site of the company's first project is at Karanja Creek in the Raigad district of Maharashtra, where it intends to develop and operate a modern and efficient port and logistics complex. At the Karanja port, the company focuses on mid-stream discharge and loading of cargo while vessels wait at anchorage for a berth in JNPT, and coastal movement of cargoes, such as containers, cement, and other break-bulk cargo, which typically ply in smaller vessels. The company has only one operating and geographic segment, being the project on hand in India. The company generates the majority of its revenue from lease income operations.