Alfio Bardolla Training Group SpA (LTS:0DEF) Accounts Receivable: €1.56 Mil (As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

LTS:0DEF Alfio Bardolla Training Group SpA LTS:0DEF
73 GF Score
Price €1.57
GF Value €3.08
! 6 Warning Signs
View Full Analysis

What is Alfio Bardolla Training Group SpA Accounts Receivable?

Alfio Bardolla Training Group SpA LTS:0DEF 73 Accounts Receivable is €1.56 Mil as of Dec. 2025. GuruFocus rates LTS:0DEF with a GF Score™ of 73/100 and a GF Value™ of €3.08. The stock has 6 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Alfio Bardolla Training Group SpA's accounts receivables for the quarter that ended in Dec. 2025 was €1.56 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Alfio Bardolla Training Group SpA's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 32.58.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Alfio Bardolla Training Group SpA's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was €-0.83.

Alfio Bardolla Training Group SpA 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.

Alfio Bardolla Training Group SpA's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1.564/8.76*91
=32.58

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

Alfio Bardolla Training Group SpA'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)
=(0.458+0.75 * 1.564+0.5 * 0.209-5.887
-0-0.109)/5.111
=-0.83

* 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.

Alfio Bardolla Training Group SpA Accounts Receivable Related Terms

Alfio Bardolla Training Group SpA Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Alfio Bardolla Training Group SpA'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.

Alfio Bardolla Training Group SpA Accounts Receivable Chart

Alfio Bardolla Training Group SpA Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.76 0.31 1.50 1.14 1.56

Alfio Bardolla Training Group SpA Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 1.50 1.16 1.14 0.45 1.56
LTS:0DEF
73GF Score
Alfio Bardolla Training Group SpA LTS:0DEF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Alfio Bardolla Training Group SpA 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 €1.56 Mil mean?
Alfio Bardolla Training Group SpA (LTS:0DEF) has a Accounts Receivable of €1.56 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Alfio Bardolla Training Group SpA and its competitors.
Is Alfio Bardolla Training Group SpA's Accounts Receivable too high?
Alfio Bardolla Training Group SpA's current Accounts Receivable is €1.56 Mil. Overall, Alfio Bardolla Training Group SpA has a GF Score™ of 73/100, reflecting its overall financial health beyond just this single metric.
How does Alfio Bardolla Training Group SpA's Accounts Receivable compare to EDU and TAL?
Alfio Bardolla Training Group SpA's Accounts Receivable of €1.56 Mil can be compared against companies in the Education 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 Education company?
A good Accounts Receivable depends on the Education 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 Alfio Bardolla Training Group SpA and its competitors. Alfio Bardolla Training Group SpA's current Accounts Receivable is €1.56 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Alfio Bardolla Training Group SpA stock overvalued right now?
Alfio Bardolla Training Group SpA (LTS:0DEF) has a current Accounts Receivable of €1.56 Mil. The stock's GF Value™ is €3.08, compared to a current price of €1.57 — trading 49.2% below its estimated fair value. The current Accounts Receivable is €1.56 Mil. Alfio Bardolla Training Group SpA's overall GF Score™ is 73/100 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 Alfio Bardolla Training Group SpA (LTS:0DEF), the current Accounts Receivable is €1.56 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 Alfio Bardolla Training Group SpA (LTS:0DEF) Overvalued in 2026?

Based on GuruFocus' analysis, Alfio Bardolla Training Group SpA stock appears to be undervalued. The current stock price of €1.57 is trading 49.2% below its estimated GF Value™ of €3.08.

Key valuation signals for LTS:0DEF:

  • Accounts Receivable: €1.56 Mil
  • GF Value™: €3.08 vs. price of €1.57 (49.2% below fair value)
  • GF Score™: 73/100 with 6 warning signs

No single metric tells the full story. See the LTS:0DEF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Alfio Bardolla Training Group SpA Business Description

Other Exchanges ABTG:Italy
Address Via Pietrasanta, 14, Milano, ITA, 20141
Alfio Bardolla Training Group SpA is a personal finance training company that provides finance books, e-books, and coaching related to economic problems, money management, and wealth creation among others.
73GF Score

Get the complete analysis for LTS:0DEF

Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

€1.57
Price
€3.08
GF Value