Smithson Investment Trust (LSE:SSON) Accounts Receivable: £0.00 Mil (As of Dec. 2025)

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LSE:SSON Smithson Investment Trust PLC LSE:SSON
33 GF Score
Price £14.38
! 2 Warning Signs
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What is Smithson Investment Trust Accounts Receivable?

Smithson Investment Trust LSE:SSON 33 Accounts Receivable is £0.00 Mil as of Dec. 2025. GuruFocus rates LSE:SSON with a GF Score™ of 33/100. 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. Smithson Investment Trust's accounts receivables for the quarter that ended in Dec. 2025 was £0.00 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. Smithson Investment Trust's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was £0.20.


Smithson Investment Trust 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.

Smithson Investment Trust's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0/-82.236*91
=

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

Smithson Investment Trust'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)
=(23.406+0.75 * 0+0.5 * 0-1.658
-0-0)/107.427
=0.20

* 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.


Smithson Investment Trust Accounts Receivable Related Terms


Smithson Investment Trust Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Smithson Investment Trust'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.

Smithson Investment Trust Accounts Receivable Chart

Smithson Investment Trust Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial 0.00 0.00 0.00 0.00 0.00

Smithson Investment Trust Semi-Annual Data
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 0.00 0.00 0.00 0.00 0.00
LSE:SSON
33GF Score
Smithson Investment Trust PLC LSE:SSON
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Smithson Investment Trust 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 £0.00 Mil mean?
Smithson Investment Trust (LSE:SSON) has a Accounts Receivable of £0.00 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Smithson Investment Trust and its competitors.
Is Smithson Investment Trust's Accounts Receivable too high?
Smithson Investment Trust's current Accounts Receivable is £0.00 Mil. Overall, Smithson Investment Trust has a GF Score™ of 33/100, reflecting its overall financial health beyond just this single metric.
How does Smithson Investment Trust's Accounts Receivable compare to BLK and BX?
Smithson Investment Trust's Accounts Receivable of £0.00 Mil can be compared against companies in the Asset Management 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 an Asset Management company?
A good Accounts Receivable depends on the Asset Management 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 Smithson Investment Trust and its competitors. Smithson Investment Trust's current Accounts Receivable is £0.00 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Smithson Investment Trust stock overvalued right now?
Smithson Investment Trust (LSE:SSON) has a current Accounts Receivable of £0.00 Mil. The current Accounts Receivable is £0.00 Mil. Smithson Investment Trust's overall GF Score™ is 33/100 with 2 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 Smithson Investment Trust (LSE:SSON), the current Accounts Receivable is £0.00 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.

Smithson Investment Trust Business Description

Address 140 Aldersgate Street, 4th Floor, London, GBR, EC1A 4HY
Smithson Investment Trust PLC operates as an investment company. Its investment objective is to provide shareholders with long term growth in value through exposure to a diversified portfolio of shares issued by listed or traded companies. The company invests in various sectors such as Materials; Financials; Consumer Staples; Communication Services; Consumer Discretionary; Healthcare; Industrials; and Information Technology. Geographically, it operates in Latin America; Eurasia, the Middle East, Africa; Asia Pacific; North America and Europe. It earns maximum revenue from North America.
33GF 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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