Estrima SpA (MIL:ESTM) Accounts Receivable: €8.49 Mil (As of Dec. 2025)

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MIL:ESTM Estrima SpA MIL:ESTM
27 GF Score
Price €0.10
GF Value €0.06
Valuation Significantly Overvalued
! 3 Warning Signs
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What is Estrima SpA Accounts Receivable?

Estrima SpA MIL:ESTM +4.00% 27 Accounts Receivable is €8.49 Mil as of Dec. 2025. GuruFocus rates MIL:ESTM with a GF Score™ of 27/100 and a GF Value™ of €0.06 (Significantly Overvalued). The stock has 3 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Estrima SpA's accounts receivables for the quarter that ended in Dec. 2025 was €8.49 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Estrima SpA's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 117.54.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Estrima SpA's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was €-0.22.


Estrima 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.

Estrima 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
=8.489/13.18*91
=117.54

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

Estrima 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)
=(3.805+0.75 * 8.489+0.5 * 4.528-18.883
-0-0)/29.762
=-0.22

* 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.


Estrima SpA Accounts Receivable Related Terms


Estrima SpA Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Estrima 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.

Estrima SpA Accounts Receivable Chart

Estrima SpA Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial 8.63 8.35 7.86 4.51 8.49

Estrima SpA Semi-Annual Data
Dec19 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 7.86 8.84 4.51 4.96 8.49
MIL:ESTM
27GF Score
Estrima SpA MIL:ESTM
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Estrima 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 €8.49 Mil mean?
Estrima SpA (MIL:ESTM) has a Accounts Receivable of €8.49 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Estrima SpA and its competitors.
Is Estrima SpA's Accounts Receivable too high?
Estrima SpA's current Accounts Receivable is €8.49 Mil. Overall, Estrima SpA has a GF Score™ of 27/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Estrima SpA's Accounts Receivable compare to TSLA and GM?
Estrima SpA's Accounts Receivable of €8.49 Mil can be compared against companies in the Vehicles & Parts 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 Vehicles & Parts company?
A good Accounts Receivable depends on the Vehicles & Parts 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 Estrima SpA and its competitors. Estrima SpA's current Accounts Receivable is €8.49 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Estrima SpA stock overvalued right now?
Based on GuruFocus' analysis, Estrima SpA (MIL:ESTM) is currently considered Significantly Overvalued. The stock's GF Value™ is €0.06, compared to a current price of €0.10 — trading 73.3% above its estimated fair value. The current Accounts Receivable is €8.49 Mil. Estrima SpA's overall GF Score™ is 27/100 with 3 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 Estrima SpA (MIL:ESTM), the current Accounts Receivable is €8.49 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 Estrima SpA (MIL:ESTM) Overvalued in 2026?

Based on GuruFocus' analysis, Estrima SpA stock appears to be overvalued. The current stock price of €0.10 is trading 73.3% above its estimated GF Value™ of €0.06. GuruFocus considers Estrima SpA to be Significantly Overvalued.

Key valuation signals for MIL:ESTM:

  • Accounts Receivable: €8.49 Mil
  • GF Value™: €0.06 vs. price of €0.10 (73.3% above fair value)
  • GF Score™: 27/100 with 3 warning signs

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


Estrima SpA Business Description

Address Via Roveredo 20/b, Pordenone, ITA, 33170
Estrima SpA is engaged in designing, manufacturing and distribution of the small electric vehicles.
27GF Score

Get the complete analysis for MIL:ESTM

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

€0.10
Price
€0.06
GF Value