PN (PN Smart Energy) Change In Receivables: $-4.19 Mil (TTM As of Mar. 2026)

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PN PN Smart Energy Ltd PN
18 GF Score
Price $8.27
! 2 Warning Signs
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What is PN Smart Energy Change In Receivables?

PN Smart Energy PN +20.32% 18 Change In Receivables is $-4.19 Mil as of Mar. 2026. GuruFocus rates PN with a GF Score™ of 18/100. The stock has 2 warning signs investors should review.

PN Smart Energy's change in receivables for the quarter that ended in Mar. 2026 was $-0.05 Mil. It means PN Smart Energy's Accounts Receivable increased by $0.05 Mil from Sep. 2025 to Mar. 2026 .

PN Smart Energy's change in receivables for the fiscal year that ended in Sep. 2025 was $-4.20 Mil. It means PN Smart Energy's Accounts Receivable increased by $4.20 Mil from Sep. 2024 to Sep. 2025 .

PN Smart Energy's Accounts Receivable for the quarter that ended in Mar. 2026 was $8.74 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. PN Smart Energy's Days Sales Outstanding for the six months ended in Mar. 2026 was 62.55.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. PN Smart Energy's liquidation value for the six months ended in Mar. 2026 was $-11.52 Mil.


PN Smart Energy  (NAS:PN) 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.

PN Smart Energy's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=8.74/25.499*91
=62.55

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

PN Smart Energy's liquidation value for the quarter that ended in Mar. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=4.883-25.727+0.75 * 8.74+0.5 * 5.541
=-11.52

* 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.


PN Smart Energy Change In Receivables Related Terms


PN Smart Energy Change In Receivables Historical Data

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The historical data trend for PN Smart Energy'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.

PN Smart Energy Change In Receivables Chart

PN Smart Energy Annual Data
Trend Sep21 Sep22 Sep23 Sep24 Sep25
Change In Receivables
0.96 -0.72 -6.11 -3.79 -4.20

PN Smart Energy Semi-Annual Data
Sep21 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
Change In Receivables Get a 7-Day Free Trial Premium Member Only -1.93 -1.87 -0.07 -4.13 -0.05
PN
18GF Score
PN Smart Energy Ltd PN
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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PN Smart Energy 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 Mar. 2026 adds up the semi-annually data reported by the company within the most recent 12 months, which was $-4.19 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 $-4.19 Mil mean?
PN Smart Energy (PN) has a Change In Receivables of $-4.19 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for PN Smart Energy and its competitors.
Is PN Smart Energy's Change In Receivables too high?
PN Smart Energy's current Change In Receivables is $-4.19 Mil. Overall, PN Smart Energy has a GF Score™ of 18/100, reflecting its overall financial health beyond just this single metric.
How does PN Smart Energy's Change In Receivables compare to HYSR and TYGO?
PN Smart Energy's Change In Receivables of $-4.19 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 Change In Receivables for a Semiconductors company?
A good Change In Receivables depends on the Semiconductors 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 PN Smart Energy and its competitors. PN Smart Energy's current Change In Receivables is $-4.19 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 Change In Receivables of $-4.19 Mil. The current Change In Receivables is $-4.19 Mil. PN Smart Energy's overall GF Score™ is 18/100 with 2 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 PN Smart Energy (PN), the current Change In Receivables is $-4.19 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 Business Description

Address No.188 Jinghua Road, Room 303, Block B, Yinzhou District, Zhejiang Province, Ningbo, CHN, 315048
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.
18GF Score

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

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