SPIE (SPIIY) Accounts Receivable: $3,076 Mil (As of Jun. 2026)

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Director of Data and Quant Analytics at GuruFocus
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SPIIY SPIE SA SPIIY
65 GF Score
Price $13.33
GF Value $12.10
Valuation Fairly Valued
! 2 Warning Signs
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What is SPIE Accounts Receivable?

SPIE SPIIY -1.67% 65 Accounts Receivable is $3,076 Mil as of Jun. 2026. GuruFocus rates SPIIY with a GF Score™ of 65/100 and a GF Value™ of $12.10 (Fairly Valued). The stock has 2 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. SPIE's accounts receivables for the quarter that ended in Jun. 2026 was $3,076 Mil.

Accounts receivable can be measured by Days Sales Outstanding.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. SPIE's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $-11.38.


SPIE 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.

SPIE's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=3076.498/0*91
=

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

SPIE's Net-Net Working Capital Per Share for the quarter that ended in Jun. 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)
=(485.138+0.75 * 3076.498+0.5 * 75.346-10496.659
-0-22.581)/675.700
=-11.38

* 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.


SPIE Accounts Receivable Related Terms


SPIE Accounts Receivable Historical Data

* Premium members only.

The historical data trend for SPIE'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.

SPIE Accounts Receivable Chart

SPIE Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1,039.92 1,144.94 1,328.89 2,341.99 1,685.36

SPIE Quarterly Data
Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Mar24 Jun24 Sep24 Dec24 Jun25 Sep25 Dec25 Jun26
Accounts Receivable Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 2,341.99 2,868.92 0.00 1,685.36 3,076.50
SPIIY
65GF Score
SPIE SA SPIIY
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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SPIE 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 $3,076 Mil mean?
SPIE (SPIIY) has a Accounts Receivable of $3,076 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on SPIE and its competitors.
Is SPIE's Accounts Receivable too high?
SPIE's current Accounts Receivable is $3,076 Mil. Overall, SPIE has a GF Score™ of 65/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does SPIE's Accounts Receivable compare to PWR and FIX?
SPIE's Accounts Receivable of $3,076 Mil can be compared against companies in the Construction 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 Construction company?
A good Accounts Receivable depends on the Construction 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 SPIE and its competitors. SPIE's current Accounts Receivable is $3,076 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SPIE stock overvalued right now?
Based on GuruFocus' analysis, SPIE (SPIIY) is currently considered Fairly Valued. The stock's GF Value™ is $12.10, compared to a current price of $13.33 — trading 10.2% above its estimated fair value. The current Accounts Receivable is $3,076 Mil. SPIE's overall GF Score™ is 65/100 with 2 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 SPIE (SPIIY), the current Accounts Receivable is $3,076 Mil as of Jun. 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.

Is SPIE (SPIIY) Overvalued in 2026?

Based on GuruFocus' analysis, SPIE stock appears to be overvalued. The current stock price of $13.33 is trading 10.2% above its estimated GF Value™ of $12.10. GuruFocus considers SPIE to be Fairly Valued.

Key valuation signals for SPIIY:

  • Accounts Receivable: $3,076 Mil
  • GF Value™: $12.10 vs. price of $13.33 (10.2% above fair value)
  • GF Score™: 65/100 with 2 warning signs

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


SPIE Business Description

Address 10, Avenue de l’Entreprise, Cergy-Pontoise, FRA, 95863
SPIE SA is a European provider of multi-technical services in electrical, mechanical, and HVAC engineering and communication systems as well as specialized energy-related services. It helps its customers design, build, operate and maintain facilities that are energy-efficient and environmentally friendly. The group structures its activities around operating segments: France, North-Western Europe, Germany, Central Europe, and Global Services Energy. The majority of its revenue is derived from the Germany segment. It has a geographic presence in Europe, Africa, North, America, Asia-Pacific and Middle East.
65GF Score

Get the complete analysis for SPIIY

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

$13.33
Price
$12.10
GF Value