TSWCF (The Smarter Web Company) Accounts Receivable: $0.92 Mil (As of Apr. 2026)

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TSWCF The Smarter Web Company PLC TSWCF
12 GF Score
Price $0.39
! 4 Warning Signs
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What is The Smarter Web Company Accounts Receivable?

The Smarter Web Company TSWCF +1.55% 12 Accounts Receivable is $0.92 Mil as of Apr. 2026. GuruFocus rates TSWCF with a GF Score™ of 12/100. 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. The Smarter Web Company's accounts receivables for the quarter that ended in Apr. 2026 was $0.92 Mil.

Accounts receivable can be measured by Days Sales Outstanding. The Smarter Web Company's Days Sales Outstanding for the quarter that ended in Apr. 2026 was 314.76.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. The Smarter Web Company's Net-Net Working Capital per share for the quarter that ended in Apr. 2026 was $-0.09.


The Smarter Web Company 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.

The Smarter Web Company's Days Sales Outstanding for the quarter that ended in Apr. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0.921/0.534*91
=314.76

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

The Smarter Web Company's Net-Net Working Capital Per Share for the quarter that ended in Apr. 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)
=(1.713+0.75 * 0.921+0.5 * 0-35.315
-0-0)/358.882
=-0.09

* 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.


The Smarter Web Company Accounts Receivable Related Terms


The Smarter Web Company Accounts Receivable Historical Data

* Premium members only.

The historical data trend for The Smarter Web Company'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.

The Smarter Web Company Accounts Receivable Chart

The Smarter Web Company Annual Data
Trend Oct22 Oct23 Oct24 Oct25
Accounts Receivable
0.01 0.02 0.00 0.00

The Smarter Web Company Semi-Annual Data
Oct22 Oct23 Apr24 Oct24 Apr25 Oct25 Apr26
Accounts Receivable Get a 7-Day Free Trial 0.00 0.00 0.00 0.00 0.92
TSWCF
12GF Score
The Smarter Web Company PLC TSWCF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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The Smarter Web Company 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 $0.92 Mil mean?
The Smarter Web Company (TSWCF) has a Accounts Receivable of $0.92 Mil as of Apr. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on The Smarter Web Company and its competitors.
Is The Smarter Web Company's Accounts Receivable too high?
The Smarter Web Company's current Accounts Receivable is $0.92 Mil. Overall, The Smarter Web Company has a GF Score™ of 12/100, reflecting its overall financial health beyond just this single metric.
How does The Smarter Web Company's Accounts Receivable compare to QH and SHOP?
The Smarter Web Company's Accounts Receivable of $0.92 Mil can be compared against companies in the Software 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 Software company?
A good Accounts Receivable depends on the Software 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 The Smarter Web Company and its competitors. The Smarter Web Company's current Accounts Receivable is $0.92 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is The Smarter Web Company stock overvalued right now?
The Smarter Web Company (TSWCF) has a current Accounts Receivable of $0.92 Mil. The current Accounts Receivable is $0.92 Mil. The Smarter Web Company's overall GF Score™ is 12/100 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 The Smarter Web Company (TSWCF), the current Accounts Receivable is $0.92 Mil as of Apr. 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.

The Smarter Web Company Business Description

Other Exchanges SWC:UK3M8:Germany
Address 160 Aztec West, Almondsbury, Bristol, GBR, BS32 4TU
The Smarter Web Company PLC is a UK-based web design and online marketing business. Through its operating subsidiary, the company provides customized, mobile-compatible websites and related digital services to small and medium-sized enterprises, start-ups, and owner-managed businesses. It has one operating segment, being the provision of website development services. The majority of the company's revenue is derived from the provision of website design services.
12GF 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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