Mpay (WAR:MPY) Accounts Receivable: zł5.75 Mil (As of Jun. 2026)

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WAR:MPY Mpay SA WAR:MPY
35 GF Score
Price zł0.16
GF Value zł0.09
Valuation Significantly Overvalued
! 9 Warning Signs
View Full Analysis

What is Mpay Accounts Receivable?

Mpay WAR:MPY -3.87% 35 Accounts Receivable is zł5.75 Mil as of Jun. 2026. GuruFocus rates WAR:MPY with a GF Score™ of 35/100 and a GF Value™ of zł0.09 (Significantly Overvalued). The stock has 9 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Mpay's accounts receivables for the quarter that ended in Jun. 2026 was zł5.75 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Mpay's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 147.79.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Mpay's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was zł-0.34.


Mpay 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=5.748/3.549*91
=147.79

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

Mpay'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)
=(2.19+0.75 * 5.748+0.5 * 4.58-36.305
-0-0)/80.376
=-0.34

* 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.


Mpay Accounts Receivable Related Terms


Mpay Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Mpay'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.

Mpay Accounts Receivable Chart

Mpay 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 1.27 0.41 0.87 1.44 1.29

Mpay Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 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 5.21 1.24 1.29 3.83 5.75
WAR:MPY
35GF Score
Mpay SA WAR:MPY
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Mpay 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 zł5.75 Mil mean?
Mpay (WAR:MPY) has a Accounts Receivable of zł5.75 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Mpay and its competitors.
Is Mpay's Accounts Receivable too high?
Mpay's current Accounts Receivable is zł5.75 Mil. Overall, Mpay has a GF Score™ of 35/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Mpay's Accounts Receivable compare to MSFT and PLTR?
Mpay's Accounts Receivable of zł5.75 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 Mpay and its competitors. Mpay's current Accounts Receivable is zł5.75 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Mpay stock overvalued right now?
Based on GuruFocus' analysis, Mpay (WAR:MPY) is currently considered Significantly Overvalued. The stock's GF Value™ is zł0.09, compared to a current price of zł0.16 — trading 79.4% above its estimated fair value. The current Accounts Receivable is zł5.75 Mil. Mpay's overall GF Score™ is 35/100 with 9 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 Mpay (WAR:MPY), the current Accounts Receivable is zł5.75 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 Mpay (WAR:MPY) Overvalued in 2026?

Based on GuruFocus' analysis, Mpay stock appears to be overvalued. The current stock price of zł0.16 is trading 79.4% above its estimated GF Value™ of zł0.09. GuruFocus considers Mpay to be Significantly Overvalued.

Key valuation signals for WAR:MPY:

  • Accounts Receivable: zł5.75 Mil
  • GF Value™: zł0.09 vs. price of zł0.16 (79.4% above fair value)
  • GF Score™: 35/100 with 9 warning signs

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


Mpay Business Description

Other Exchanges 8NJ:Germany
Address Ulica Jasna 1 lok. 421, Warsaw, POL, 00-013
Mpay SA is a Polish supplier of m-payment solutions. The company creates and develops instruments that enable the execution of financial transactions on mobile devices. The flagship product of the company is the mPay application, which enables buying communication tickets, regulates payments for paid parking, or powers prepaid phone accounts using a smartphone or tablet.
35GF Score

Get the complete analysis for WAR:MPY

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

zł0.16
Price
zł0.09
GF Value