Lemon Sistemi SpA (MIL:LS) Accounts Receivable: €3.02 Mil (As of Dec. 2025)

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MIL:LS Lemon Sistemi SpA MIL:LS
13 GF Score
Price €1.53
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What is Lemon Sistemi SpA Accounts Receivable?

Lemon Sistemi SpA MIL:LS 13 Accounts Receivable is €3.02 Mil as of Dec. 2025. GuruFocus rates MIL:LS with a GF Score™ of 13/100. 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. Lemon Sistemi SpA's accounts receivables for the quarter that ended in Dec. 2025 was €3.02 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Lemon Sistemi SpA's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 106.03.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Lemon Sistemi SpA's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was €-0.43.

Lemon Sistemi 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.

Lemon Sistemi 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
=3.016/5.191*91
=106.03

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

Lemon Sistemi 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)
=(0.596+0.75 * 3.016+0.5 * 8.039-10.547
-0-0)/8.625
=-0.43

* 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.

Lemon Sistemi SpA Accounts Receivable Related Terms

Lemon Sistemi SpA Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Lemon Sistemi 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.

Lemon Sistemi SpA Accounts Receivable Chart

Lemon Sistemi SpA Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
1.99 1.02 0.89 1.42 3.02

Lemon Sistemi SpA Semi-Annual Data
Dec21 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Accounts Receivable Get a 7-Day Free Trial 0.89 0.89 1.42 2.10 3.02
MIL:LS
13GF Score
Lemon Sistemi SpA MIL:LS
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Lemon Sistemi 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 €3.02 Mil mean?
Lemon Sistemi SpA (MIL:LS) has a Accounts Receivable of €3.02 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Lemon Sistemi SpA and its competitors.
Is Lemon Sistemi SpA's Accounts Receivable too high?
Lemon Sistemi SpA's current Accounts Receivable is €3.02 Mil. Overall, Lemon Sistemi SpA has a GF Score™ of 13/100, reflecting its overall financial health beyond just this single metric.
How does Lemon Sistemi SpA's Accounts Receivable compare to FSLR and NXT?
Lemon Sistemi SpA's Accounts Receivable of €3.02 Mil can be compared against companies in the Semiconductors 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 Semiconductors company?
A good Accounts Receivable depends on the Semiconductors 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 Lemon Sistemi SpA and its competitors. Lemon Sistemi SpA's current Accounts Receivable is €3.02 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lemon Sistemi SpA stock overvalued right now?
Lemon Sistemi SpA (MIL:LS) has a current Accounts Receivable of €3.02 Mil. The current Accounts Receivable is €3.02 Mil. Lemon Sistemi SpA's overall GF Score™ is 13/100 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 Lemon Sistemi SpA (MIL:LS), the current Accounts Receivable is €3.02 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.

Lemon Sistemi SpA Business Description

Address Via IV Novembre, Balestrate, ITA, 6090041
Lemon Sistemi SpA is an Italian company that specializes in solar energy systems. It focuses on designing, installing, and maintaining photovoltaic systems for homes and businesses. Its product portfolio includes Sunpower photovoltaic, Solar Thermal, Renewable heating systems, Storage systems, and Electric car charging stations.
13GF 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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