Smarten Power Systems (NSE:SMARTEN) Accounts Receivable: ₹516 Mil (As of Mar. 2026)

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NSE:SMARTEN Smarten Power Systems Ltd NSE:SMARTEN
21 GF Score
Price ₹56.00
! 4 Warning Signs
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What is Smarten Power Systems Accounts Receivable?

Smarten Power Systems NSE:SMARTEN -0.27% 21 Accounts Receivable is ₹516 Mil as of Mar. 2026. GuruFocus rates NSE:SMARTEN with a GF Score™ of 21/100. The stock has 4 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Smarten Power Systems's accounts receivables for the quarter that ended in Mar. 2026 was ₹516 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Smarten Power Systems's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 73.88.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Smarten Power Systems's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was ₹3.02.

Smarten Power Systems 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.

Smarten Power Systems's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=515.698/1273.973*91
=73.88

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

Smarten Power Systems'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)
=(25.601+0.75 * 515.698+0.5 * 392.768-551.41
-0-0)/18.962
=3.02

* 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.

Smarten Power Systems Accounts Receivable Related Terms

Smarten Power Systems Accounts Receivable Historical Data

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The historical data trend for Smarten Power Systems'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.

Smarten Power Systems Accounts Receivable Chart

Smarten Power Systems Annual Data
Trend Mar22 Mar23 Mar24 Mar25 Mar26
Accounts Receivable
272.80 322.40 426.98 382.26 515.70

Smarten Power Systems Semi-Annual Data
Mar22 Mar23 Mar24 Mar25 Mar26
Accounts Receivable 272.80 322.40 426.98 382.26 515.70
NSE:SMARTEN
21GF Score
Smarten Power Systems Ltd NSE:SMARTEN
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Smarten Power Systems 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 ₹516 Mil mean?
Smarten Power Systems (NSE:SMARTEN) has a Accounts Receivable of ₹516 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Smarten Power Systems and its competitors.
Is Smarten Power Systems' Accounts Receivable too high?
Smarten Power Systems' current Accounts Receivable is ₹516 Mil. Overall, Smarten Power Systems has a GF Score™ of 21/100, reflecting its overall financial health beyond just this single metric.
How does Smarten Power Systems' Accounts Receivable compare to FSLR and NXT?
Smarten Power Systems' Accounts Receivable of ₹516 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 Smarten Power Systems and its competitors. Smarten Power Systems's current Accounts Receivable is ₹516 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Smarten Power Systems stock overvalued right now?
Smarten Power Systems (NSE:SMARTEN) has a current Accounts Receivable of ₹516 Mil. The current Accounts Receivable is ₹516 Mil. Smarten Power Systems' overall GF Score™ is 21/100 with 4 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 Smarten Power Systems (NSE:SMARTEN), the current Accounts Receivable is ₹516 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.

Smarten Power Systems Business Description

Address Sector - 37, 374, 1st Floor Pace City-2, Gurgaon, HR, IND, 122001
Smarten Power Systems Ltd is engaged into designing and assembling of power back-up and developed solar power products such as Home UPS systems, solar inverters, solar power conditioning units (PCUs), solar charge controllers. It is also engaged in the trading of solar panels and batteries. It sells its products through its distributors within India. Currently, The Company is operating in 23 states and 2 union territories within India and has also established footprint in over 18 countries which includes Middle East, Africa, and South Asia region.
21GF 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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