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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. PN Smart Energy's accounts receivables for the quarter that ended in Mar. 2026 was $8.74 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
PN Smart Energy's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 62.55.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. PN Smart Energy's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was $-5.62.
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.
PN Smart Energy's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), PN Smart Energy's accounts receivable are only considered to be worth 75% of book value:
PN Smart Energy's Net-Net Working Capital Per Share for the quarter that ended in Mar. 2026 is calculated as:
* 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.
PN Smart Energy Accounts Receivable Related Terms
PN Smart Energy Accounts Receivable Historical Data
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The historical data trend for PN Smart Energy'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.
What does a Accounts Receivable of $8.74 Mil mean?
PN Smart Energy (PN) has a Accounts Receivable of $8.74 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on PN Smart Energy and its competitors.
Is PN Smart Energy's Accounts Receivable too high?
PN Smart Energy's current Accounts Receivable is $8.74 Mil. Overall, PN Smart Energy has a GF Score™ of 20/100, reflecting its overall financial health beyond just this single metric.
How does PN Smart Energy's Accounts Receivable compare to FTCI and SPRU?
PN Smart Energy's Accounts Receivable of $8.74 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 PN Smart Energy and its competitors. PN Smart Energy's current Accounts Receivable is $8.74 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PN Smart Energy stock overvalued right now?
PN Smart Energy (PN) has a current Accounts Receivable of $8.74 Mil. The current Accounts Receivable is $8.74 Mil. PN Smart Energy's overall GF Score™ is 20/100 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 PN Smart Energy (PN), the current Accounts Receivable is $8.74 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.
PN Smart Energy Ltd is a solar photovoltaic (PV) product provider focused on manufacturing and selling solar cables and connectors. The company operates as an independent power provider (IPP) focused on the development of clean power stations, critical energy materials, and intelligent energy infrastructure. Through its PNTECH brand, the company also manufactures photovoltaic cables and connectors, serving customers across various countries and regions.
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