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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Inspecs Group's accounts receivables for the quarter that ended in Dec. 2025 was £27.2 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Inspecs Group's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 52.72.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Inspecs Group's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was £-0.62.
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.
Inspecs Group's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Inspecs Group's accounts receivable are only considered to be worth 75% of book value:
Inspecs Group's Net-Net Working Capital Per Share 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.
Inspecs Group Accounts Receivable Related Terms
Inspecs Group Accounts Receivable Historical Data
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The historical data trend for Inspecs Group'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 £27.2 Mil mean?
Inspecs Group (LSE:SPEC) has a Accounts Receivable of £27.2 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Inspecs Group and its competitors.
Is Inspecs Group's Accounts Receivable too high?
Inspecs Group's current Accounts Receivable is £27.2 Mil. Overall, Inspecs Group has a GF Score™ of 54/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Inspecs Group's Accounts Receivable compare to ISRG and BDX?
Inspecs Group's Accounts Receivable of £27.2 Mil can be compared against companies in the Medical Devices & Instruments 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 Medical Devices & Instruments company?
A good Accounts Receivable depends on the Medical Devices & Instruments 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 Inspecs Group and its competitors. Inspecs Group's current Accounts Receivable is £27.2 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Inspecs Group stock overvalued right now?
Based on GuruFocus' analysis, Inspecs Group (LSE:SPEC) is currently considered Significantly Overvalued. The stock's GF Value™ is £0.49, compared to a current price of £0.97 — trading 98% above its estimated fair value. The current Accounts Receivable is £27.2 Mil. Inspecs Group's overall GF Score™ is 54/100 with 6 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 Inspecs Group (LSE:SPEC), the current Accounts Receivable is £27.2 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 Inspecs Group (LSE:SPEC) Overvalued in 2026?
Based on GuruFocus' analysis, Inspecs Group stock appears to be overvalued.
The current stock price of £0.97 is trading 98% above its estimated GF Value™ of £0.49.
GuruFocus considers Inspecs Group to be Significantly Overvalued.
Key valuation signals for LSE:SPEC:
Accounts Receivable: £27.2 Mil
GF Value™: £0.49 vs. price of £0.97 (98% above fair value)
No single metric tells the full story. See the LSE:SPEC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Inspecs Group PLC is a designer and manufacturer of eyewear frames and accessories. The customers of the company include optical and Non-optical retailers, distributors, and independent opticians. The company operations are spread across the United Kingdom, Europe (excluding the UK), South America, North America, Asia, Africa, and Australia. Its eyewear brands include Superdry, Titanflex, O'Neill, Brendel, Humphreys, Marc O'Polo, and among others. The reporting segments of the company are Frames and Optics product distribution which derives maximum revenue, and Manufacturing includes OEM and manufacturing distribution segment.
54GF 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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