Esprit Stones (NSE:ESPRIT) Accounts Receivable: ₹520 Mil (As of Mar. 2026)

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NSE:ESPRIT Esprit Stones Ltd NSE:ESPRIT
31 GF Score
Price ₹66.75
! 6 Warning Signs
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What is Esprit Stones Accounts Receivable?

Esprit Stones NSE:ESPRIT +3.09% 31 Accounts Receivable is ₹520 Mil as of Mar. 2026. GuruFocus rates NSE:ESPRIT with a GF Score™ of 31/100. 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. Esprit Stones's accounts receivables for the quarter that ended in Mar. 2026 was ₹520 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Esprit Stones's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 129.32.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Esprit Stones's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was ₹-16.70.


Esprit Stones 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.

Esprit Stones's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=519.685/733.383*91
=129.32

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

Esprit Stones's Net-Net Working Capital Per Share for the quarter that ended in Mar. 2026 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)
=(23.592+0.75 * 519.685+0.5 * 595.509-1077.312
-0-0)/21.932
=-16.70

* 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.


Esprit Stones Accounts Receivable Related Terms


Esprit Stones Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Esprit Stones'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.

Esprit Stones Accounts Receivable Chart

Esprit Stones Annual Data
Trend Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Accounts Receivable
Get a 7-Day Free Trial 248.54 413.87 724.76 936.73 519.69

Esprit Stones Semi-Annual Data
Mar21 Mar22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
Accounts Receivable Get a 7-Day Free Trial Premium Member Only 724.76 0.00 936.73 515.29 519.69
NSE:ESPRIT
31GF Score
Esprit Stones Ltd NSE:ESPRIT
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Esprit Stones 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 ₹520 Mil mean?
Esprit Stones (NSE:ESPRIT) has a Accounts Receivable of ₹520 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Esprit Stones and its competitors.
Is Esprit Stones' Accounts Receivable too high?
Esprit Stones' current Accounts Receivable is ₹520 Mil. Overall, Esprit Stones has a GF Score™ of 31/100, reflecting its overall financial health beyond just this single metric.
How does Esprit Stones' Accounts Receivable compare to CRH and MLM?
Esprit Stones' Accounts Receivable of ₹520 Mil can be compared against companies in the Building Materials 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 Building Materials company?
A good Accounts Receivable depends on the Building Materials 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 Esprit Stones and its competitors. Esprit Stones's current Accounts Receivable is ₹520 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Esprit Stones stock overvalued right now?
Esprit Stones (NSE:ESPRIT) has a current Accounts Receivable of ₹520 Mil. The current Accounts Receivable is ₹520 Mil. Esprit Stones' overall GF Score™ is 31/100 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 Esprit Stones (NSE:ESPRIT), the current Accounts Receivable is ₹520 Mil as of Mar. 2026. 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.

Esprit Stones Business Description

Address Lakhawali, Khasra No. 1106 - 1109, Revenue Village Bhilwada, Udaipur, RJ, IND, 313001
Esprit Stones Ltd is engaged in the manufacturing of engineered stones such as engineered quartz and marble. The products of the company are used for vanities & bathroom surfaces, kitchen countertops, floors, and wall cladding furniture, and other interior surfaces used in various residential and non-residential applications. The company has two segments: Engineered Stones and Unsaturated Polyester Resin. The key revenue of the company is generated from Engineered Stones.
31GF 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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