1Spatial (LSE:SPA) Change In Receivables: £-2.32 Mil (TTM As of Jul. 2025)

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LSE:SPA 1Spatial PLC LSE:SPA
28 GF Score
Price £0.73
GF Value £0.63
! 7 Warning Signs
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What is 1Spatial Change In Receivables?

1Spatial LSE:SPA 28 Change In Receivables is £-2.32 Mil as of Jul. 2025. GuruFocus rates LSE:SPA with a GF Score™ of 28/100 and a GF Value™ of £0.63. The stock has 7 warning signs investors should review.

1Spatial's change in receivables for the quarter that ended in Jul. 2025 was £-0.57 Mil. It means 1Spatial's Accounts Receivable increased by £0.57 Mil from Jan. 2025 to Jul. 2025 .

1Spatial's change in receivables for the fiscal year that ended in Jan. 2025 was £-1.66 Mil. It means 1Spatial's Accounts Receivable increased by £1.66 Mil from Jan. 2024 to Jan. 2025 .

1Spatial's Accounts Receivable for the quarter that ended in Jul. 2025 was £3.65 Mil.

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 Receivable are being managed. 1Spatial's Days Sales Outstanding for the six months ended in Jul. 2025 was 37.77.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. 1Spatial's liquidation value for the six months ended in Jul. 2025 was £-18.33 Mil.

1Spatial  (LSE:SPA) Change In Receivables 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 Receivable are being managed.

1Spatial's Days Sales Outstanding for the quarter that ended in Jul. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=3.653/17.653*91
=37.77

2. In Ben Graham's calculation of liquidation value, 1Spatial's accounts receivable are only considered to be worth 75% of book value:

1Spatial's liquidation value for the quarter that ended in Jul. 2025 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=3.733-24.805+0.75 * 3.653+0.5 * 0
=-18.33

* 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.

1Spatial Change In Receivables Related Terms

1Spatial Change In Receivables Historical Data

* Premium members only.

The historical data trend for 1Spatial's Change In Receivables 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.

1Spatial Change In Receivables Chart

1Spatial Annual Data
Trend Jan16 Jan17 Jan18 Jan19 Jan20 Jan21 Jan22 Jan23 Jan24 Jan25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only -0.66 -1.78 -1.43 1.20 -1.66

1Spatial Semi-Annual Data
Jan16 Jul16 Jan17 Jul17 Jan18 Jul18 Jan19 Jul19 Jan20 Jul20 Jan21 Jul21 Jan22 Jul22 Jan23 Jul23 Jan24 Jul24 Jan25 Jul25
Change In Receivables 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 1.58 -0.38 0.10 -1.76 -0.57
LSE:SPA
28GF Score
1Spatial PLC LSE:SPA
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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1Spatial Change In Receivables Calculation

Change In Accounts Receivable relative to the previous period. It is any increase or decrease in the cash a company is owed by its customers.

Change In Receivables for the trailing twelve months (TTM) ended in Jul. 2025 adds up the semi-annually data reported by the company within the most recent 12 months, which was £-2.32 Mil.

* 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.

Frequently Asked Questions Learn more about Change In Receivables →
What does a Change In Receivables of £-2.32 Mil mean?
1Spatial (LSE:SPA) has a Change In Receivables of £-2.32 Mil as of Jul. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for 1Spatial and its competitors.
Is 1Spatial's Change In Receivables too high?
1Spatial's current Change In Receivables is £-2.32 Mil. Overall, 1Spatial has a GF Score™ of 28/100, reflecting its overall financial health beyond just this single metric.
How does 1Spatial's Change In Receivables compare to SHOP and UBER?
1Spatial's Change In Receivables of £-2.32 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 Change In Receivables for a Software company?
A good Change In Receivables depends on the Software industry context. However, Change In Receivables 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 Change In Receivables mean?
A high Change In Receivables can signal that a stock is expensive relative to its fundamentals. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for 1Spatial and its competitors. 1Spatial's current Change In Receivables is £-2.32 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is 1Spatial stock overvalued right now?
1Spatial (LSE:SPA) has a current Change In Receivables of £-2.32 Mil. The stock's GF Value™ is £0.63, compared to a current price of £0.73 — trading 15.6% above its estimated fair value. The current Change In Receivables is £-2.32 Mil. 1Spatial's overall GF Score™ is 28/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Change In Receivables calculated?
Change In Receivables is calculated from a company's financial statements. For 1Spatial (LSE:SPA), the current Change In Receivables is £-2.32 Mil as of Jul. 2025. 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 1Spatial (LSE:SPA) Overvalued in 2026?

Based on GuruFocus' analysis, 1Spatial stock appears to be overvalued. The current stock price of £0.73 is trading 15.6% above its estimated GF Value™ of £0.63.

Key valuation signals for LSE:SPA:

  • Change In Receivables: £-2.32 Mil
  • GF Value™: £0.63 vs. price of £0.73 (15.6% above fair value)
  • GF Score™: 28/100 with 7 warning signs

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

1Spatial Business Description

Address Denny End Road, Unit F7, Stirling House, Cambridge Innovation Park, Waterbeach, Cambridge, Cambridgeshire, GBR, CB25 9PB
1Spatial PLC is engaged in providing Location Master Data Management (LMDM) software, solutions, and business applications. The company serves various industries such as Utilities, Government, Transportation and Infrastructure, Defence, and Engineering. Its product includes 1Integrate, 1Generalise, FME, Geocortex, and others. The company's geographical segments are UK/Ireland, Europe, United States, and Australia.
28GF Score

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

£0.73
Price
£0.63
GF Value