Surface Transforms (LSE:SCE) Accounts Receivable: £3.74 Mil (As of Jun. 2025)

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What is Surface Transforms Accounts Receivable?

Surface Transforms LSE:SCE Accounts Receivable is £3.74 Mil as of Jun. 2025. The stock has 8 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Surface Transforms's accounts receivables for the quarter that ended in Jun. 2025 was £3.74 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Surface Transforms's Days Sales Outstanding for the quarter that ended in Jun. 2025 was 84.11.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Surface Transforms's Net-Net Working Capital per share for the quarter that ended in Jun. 2025 was £-0.02.

Surface Transforms 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.

Surface Transforms's Days Sales Outstanding for the quarter that ended in Jun. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=3.743/8.121*91
=84.11

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

Surface Transforms's Net-Net Working Capital Per Share for the quarter that ended in Jun. 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)
=(1.248+0.75 * 3.743+0.5 * 6.911-30.226
-0-0)/1302.073
=-0.02

* 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.

Surface Transforms Accounts Receivable Related Terms

Surface Transforms Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Surface Transforms'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.

Surface Transforms Accounts Receivable Chart

Surface Transforms Annual Data
Trend May15 May16 May17 May18 May19 Dec20 Dec21 Dec22 Dec23 Dec24
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.22 0.38 1.05 1.70 1.54

Surface Transforms Semi-Annual Data
Nov15 May16 Nov16 May17 Nov17 May18 Nov18 May19 Nov19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25
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 1.97 1.70 2.94 1.54 3.74

Surface Transforms 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 £3.74 Mil mean?
Surface Transforms (LSE:SCE) has a Accounts Receivable of £3.74 Mil as of Jun. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Surface Transforms and its competitors.
Is Surface Transforms' Accounts Receivable too high?
Surface Transforms' current Accounts Receivable is £3.74 Mil.
How does Surface Transforms' Accounts Receivable compare to ORLY and AZO?
Surface Transforms' Accounts Receivable of £3.74 Mil can be compared against companies in the Vehicles & Parts 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 Vehicles & Parts company?
A good Accounts Receivable depends on the Vehicles & Parts 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 Surface Transforms and its competitors. Surface Transforms's current Accounts Receivable is £3.74 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Surface Transforms stock overvalued right now?
Surface Transforms (LSE:SCE) has a current Accounts Receivable of £3.74 Mil. The stock's GF Value™ is £0.03, compared to a current price of £0.00 — trading 96.2% below its estimated fair value. The current Accounts Receivable is £3.74 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 Surface Transforms (LSE:SCE), the current Accounts Receivable is £3.74 Mil as of Jun. 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.

Surface Transforms Business Description

Address Acornfield Road, Knowsley Industrial Estate, Image Business Park, Liverpool, GBR, L33 7UF
Surface Transforms PLC is a company that develops, manufactures, and markets carbon-ceramic products for the brakes market. It also engages in developing new products and applications for carbon fiber-reinforced ceramic friction and non-friction materials. The Company operates in a single segment being the manufacture and sale of carbon fiber materials and associated technologies. This segment includes all manufacturing, development, and sales activities related to carbon fiber materials, regardless of the specific market or product application. It has operations spread across the United Kingdom, Germany, Sweden the United States of America, the Rest of Europe, and the Rest of the World.