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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Shearwater Group's accounts receivables for the quarter that ended in Dec. 2025 was £4.40 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Shearwater Group's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 57.36.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Shearwater Group's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was £-0.61.
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.
Shearwater 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), Shearwater Group's accounts receivable are only considered to be worth 75% of book value:
Shearwater 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.
Shearwater Group Accounts Receivable Related Terms
Shearwater Group Accounts Receivable Historical Data
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The historical data trend for Shearwater 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 £4.40 Mil mean?
Shearwater Group (LSE:SWG) has a Accounts Receivable of £4.40 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Shearwater Group and its competitors.
Is Shearwater Group's Accounts Receivable too high?
Shearwater Group's current Accounts Receivable is £4.40 Mil. Overall, Shearwater Group has a GF Score™ of 41/100, reflecting its overall financial health beyond just this single metric.
How does Shearwater Group's Accounts Receivable compare to MSFT and ORCL?
Shearwater Group's Accounts Receivable of £4.40 Mil can be compared against companies in the Software 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 Software company?
A good Accounts Receivable depends on the Software 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 Shearwater Group and its competitors. Shearwater Group's current Accounts Receivable is £4.40 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shearwater Group stock overvalued right now?
Shearwater Group (LSE:SWG) has a current Accounts Receivable of £4.40 Mil. The current Accounts Receivable is £4.40 Mil. Shearwater Group's overall GF Score™ is 41/100 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 Shearwater Group (LSE:SWG), the current Accounts Receivable is £4.40 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.
Shearwater Group PLC is a UK-based company focused on providing digital resilience solutions. The company delivers cybersecurity, network monitoring technologies, managed security services, Data Loss Prevention, Identity & Access Security, IT Solutions, Penetration Testing & Red Teaming, and other services. Its operating segment includes software and services. The company generates maximum revenue from the Services segment. Its geographical segments include the United Kingdom(UK) and Europe(excluding the UK), North America, and the Rest of the world, of which the majority of the revenue is derived from the UK.
41GF 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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