Espe SpA (MIL:ESPE) Accounts Receivable: €31.12 Mil (As of Dec. 2025)

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MIL:ESPE Espe SpA MIL:ESPE
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What is Espe SpA Accounts Receivable?

Espe SpA MIL:ESPE +2.09% 14 Accounts Receivable is €31.12 Mil as of Dec. 2025. GuruFocus rates MIL:ESPE with a GF Score™ of 14/100. The stock has 7 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Espe SpA's accounts receivables for the quarter that ended in Dec. 2025 was €31.12 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Espe SpA's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 93.80.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Espe SpA's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was €-2.93.


Espe 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.

Espe 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
=31.12/60.549*91
=93.80

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

Espe 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)
=(3.046+0.75 * 31.12+0.5 * 56.698-88.645
-0-1.642)/12.141
=-2.93

* 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.


Espe SpA Accounts Receivable Related Terms


Espe SpA Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Espe 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.

Espe SpA Accounts Receivable Chart

Espe SpA Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
9.61 13.88 6.96 24.70 31.12

Espe SpA Semi-Annual Data
Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Accounts Receivable Get a 7-Day Free Trial Premium Member Only 6.96 15.87 24.70 20.38 31.12
MIL:ESPE
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Espe SpA MIL:ESPE
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Espe 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 €31.12 Mil mean?
Espe SpA (MIL:ESPE) has a Accounts Receivable of €31.12 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Espe SpA and its competitors.
Is Espe SpA's Accounts Receivable too high?
Espe SpA's current Accounts Receivable is €31.12 Mil. Overall, Espe SpA has a GF Score™ of 14/100, reflecting its overall financial health beyond just this single metric.
How does Espe SpA's Accounts Receivable compare to PWR and FIX?
Espe SpA's Accounts Receivable of €31.12 Mil can be compared against companies in the Construction 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 Construction company?
A good Accounts Receivable depends on the Construction 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 Espe SpA and its competitors. Espe SpA's current Accounts Receivable is €31.12 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Espe SpA stock overvalued right now?
Espe SpA (MIL:ESPE) has a current Accounts Receivable of €31.12 Mil. The current Accounts Receivable is €31.12 Mil. Espe SpA's overall GF Score™ is 14/100 with 7 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 Espe SpA (MIL:ESPE), the current Accounts Receivable is €31.12 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.

Espe SpA Business Description

Address Via Dell Artigianato 6, Grantorto, Padua, ITA, 35010
Espe SpA is a company which is producers of cutting edge solutions. They are born as installers of industrial electrical systems, over the years they have accumulated a rich wealth of experience, expanding its activities in the field of installation of photovoltaic systems and in the direct production of innovative technologies in the small wind, hydroelectric and biomass sectors.
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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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