Spiritus Mundi (LSE:SPMU) Accounts Receivable: £0.07 Mil (As of Mar. 2025)

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What is Spiritus Mundi Accounts Receivable?

Spiritus Mundi LSE:SPMU Accounts Receivable is £0.07 Mil as of Mar. 2025.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Spiritus Mundi's accounts receivables for the quarter that ended in Mar. 2025 was £0.07 Mil.

Accounts receivable can be measured by Days Sales Outstanding.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Spiritus Mundi's Net-Net Working Capital per share for the quarter that ended in Mar. 2025 was £-0.01.

Spiritus Mundi 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.

Spiritus Mundi's Days Sales Outstanding for the quarter that ended in Mar. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0.071/0*91
=

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

Spiritus Mundi's Net-Net Working Capital Per Share for the quarter that ended in Mar. 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)
=(0.001+0.75 * 0.071+0.5 * 0-0.545
-0-0)/49.300
=-0.01

* 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.

Spiritus Mundi Accounts Receivable Related Terms

Spiritus Mundi Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Spiritus Mundi'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.

Spiritus Mundi Accounts Receivable Chart

Spiritus Mundi Annual Data
Trend Mar22 Sep23 Sep24
Accounts Receivable
0.00 0.00 0.00

Spiritus Mundi Semi-Annual Data
Mar22 Mar23 Sep23 Mar24 Sep24 Mar25
Accounts Receivable Get a 7-Day Free Trial 0.00 0.00 0.00 0.00 0.07

Spiritus Mundi 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 £0.07 Mil mean?
Spiritus Mundi (LSE:SPMU) has a Accounts Receivable of £0.07 Mil as of Mar. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Spiritus Mundi and its competitors.
Is Spiritus Mundi's Accounts Receivable too high?
Spiritus Mundi's current Accounts Receivable is £0.07 Mil.
How does Spiritus Mundi's Accounts Receivable compare to PBAJ and SVMB?
Spiritus Mundi's Accounts Receivable of £0.07 Mil can be compared against companies in the Diversified Financial Services 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 Diversified Financial Services company?
A good Accounts Receivable depends on the Diversified Financial Services 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 Spiritus Mundi and its competitors. Spiritus Mundi's current Accounts Receivable is £0.07 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Spiritus Mundi stock overvalued right now?
Spiritus Mundi (LSE:SPMU) has a current Accounts Receivable of £0.07 Mil. The current Accounts Receivable is £0.07 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 Spiritus Mundi (LSE:SPMU), the current Accounts Receivable is £0.07 Mil as of Mar. 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.

Spiritus Mundi Business Description

Address Westend\'s offices at 6 Heddon Street, London, GBR, W1B 4BT
Spiritus Mundi PLC is a special-purpose acquisition company incorporated in the United Kingdom. The company's only segment is to Identify and acquire investment projects in the clinical diagnostics sector which includes Clinical laboratory services (clinical lab); Clinical Diagnostics (PCR and blood test); and Digital Health (Healthcare IT platform).