Circle SpA (MIL:CIRC) Current Accrued Expense: €0.00 Mil (As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

MIL:CIRC Circle SpA MIL:CIRC
87 GF Score
Price €13.75
GF Value €14.00
Valuation Fairly Valued
! 7 Warning Signs
View Full Analysis

What is Circle SpA Current Accrued Expense?

Circle SpA MIL:CIRC +1.48% 87 Current Accrued Expense is €0.00 Mil as of Dec. 2025. GuruFocus rates MIL:CIRC with a GF Score™ of 87/100 and a GF Value™ of €14.00 (Fairly Valued). The stock has 7 warning signs investors should review.

Circle SpA's Current Accrued Expense for the quarter that ended in Dec. 2025 was €0.00 Mil.


Circle SpA Current Accrued Expense Historical Data

* Premium members only.

The historical data trend for Circle SpA's Current Accrued Expense 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.

Circle SpA Current Accrued Expense Chart

Circle SpA Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Current Accrued Expense
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00

Circle SpA Semi-Annual Data
Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Current Accrued Expense 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 0.00 0.00 0.00 0.00 0.00
MIL:CIRC
87GF Score
Circle SpA MIL:CIRC
Current Accrued Expense is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Circle SpA Current Accrued Expense Calculation

Current Accrued Expense is the expense incurred during the accounting period, but not required to be paid until a later date. It includes compensation, interest, pensions and all other miscellaneous accruals reported by the company.

What does a Current Accrued Expense of €0.00 Mil mean?
Circle SpA (MIL:CIRC) has a Current Accrued Expense of €0.00 Mil as of Dec. 2025. Current Accrued Expense records the total amount of accrued expenses. View historical data on Circle SpA and its competitors.
Is Circle SpA's Current Accrued Expense too high?
Circle SpA's current Current Accrued Expense is €0.00 Mil. Overall, Circle SpA has a GF Score™ of 87/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Circle SpA's Current Accrued Expense compare to IBM and ACN?
Circle SpA's Current Accrued Expense of €0.00 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 Current Accrued Expense for a Software company?
A good Current Accrued Expense depends on the Software industry context. However, Current Accrued Expense 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 Current Accrued Expense mean?
A high Current Accrued Expense can signal that a stock is expensive relative to its fundamentals. Current Accrued Expense records the total amount of accrued expenses. View historical data on Circle SpA and its competitors. Circle SpA's current Current Accrued Expense is €0.00 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Circle SpA stock overvalued right now?
Based on GuruFocus' analysis, Circle SpA (MIL:CIRC) is currently considered Fairly Valued. The stock's GF Value™ is €14.00, compared to a current price of €13.75 — trading 1.8% below its estimated fair value. The current Current Accrued Expense is €0.00 Mil. Circle SpA's overall GF Score™ is 87/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Current Accrued Expense calculated?
Current Accrued Expense is calculated from a company's financial statements. For Circle SpA (MIL:CIRC), the current Current Accrued Expense is €0.00 Mil as of Dec. 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 Circle SpA (MIL:CIRC) Overvalued in 2026?

Based on GuruFocus' analysis, Circle SpA stock appears to be undervalued. The current stock price of €13.75 is trading 1.8% below its estimated GF Value™ of €14.00. GuruFocus considers Circle SpA to be Fairly Valued.

Key valuation signals for MIL:CIRC:

  • Current Accrued Expense: €0.00 Mil
  • GF Value™: €14.00 vs. price of €13.75 (1.8% below fair value)
  • GF Score™: 87/100 with 7 warning signs

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


Circle SpA Business Description

Address Via G. Battista Pergolesi 26, Milan, ITA, 20124
Circle SpA is engaged in providing consulting services, technological solutions, and digital marketing services to companies operating predominantly in the logistics and transportation sectors. It provides strategic consulting services in the fields of port management, logistics, and transport, and also develops software solutions to optimize flow management and improve logistics processes. The company's service offerings in the digital marketing sector include; services for the analysis, identification, and use of multi-channel communication tools for the implementation of digital marketing strategies.
87GF Score

Get the complete analysis for MIL:CIRC

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

€13.75
Price
€14.00
GF Value