Shearwater Group (LSE:SWG) Days Sales Outstanding: 41.71 (As of Dec. 2025) — 54% Below Median

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.

LSE:SWG Shearwater Group PLC LSE:SWG
37 GF Score
Price £0.59
! 8 Warning Signs
View Full Analysis

What is Shearwater Group Days Sales Outstanding?

Shearwater Group LSE:SWG 37 Days Sales Outstanding is 41.71 as of Dec. 2025, which is 54% below its 10-year median of 91.46. GuruFocus rates LSE:SWG with a GF Score™ of 37/100. The stock has 8 warning signs investors should review. Among 2,768 Software companies, Shearwater Group ranks worse than 80.13% on this metric.

Shearwater Group's average Accounts Receivable for the six months ended in Dec. 2025 was £3.20 Mil. Shearwater Group's Revenue for the six months ended in Dec. 2025 was £14.00 Mil. Hence, Shearwater Group's Days Sales Outstanding for the six months ended in Dec. 2025 was 41.71.

The historical rank and industry rank for Shearwater Group's Days Sales Outstanding or its related term are showing as below:

LSE:SWG' s Days Sales Outstanding Range Over the Past 10 Years
Min: 59.2   Med: 91.46   Max: 114.85
Current: 114.71

During the past 13 years, Shearwater Group's highest Days Sales Outstanding was 114.85. The lowest was 59.20. And the median was 91.46.

LSE:SWG's Days Sales Outstanding is ranked worse than
80.13% of 2768 companies
in the Software industry
Industry Median: 60.36 vs LSE:SWG: 114.71

Shearwater Group's Days Sales Outstanding declined from Mar. 2024 (104.08) to Dec. 2025 (41.71).


Shearwater Group  (LSE:SWG) Days Sales Outstanding Explanation

For retailers, when we compare Days Sales Outstanding, it is important to compare the same period in the previous years.


Shearwater Group Days Sales Outstanding Related Terms


Shearwater Group Days Sales Outstanding Historical Data

* Premium members only.

The historical data trend for Shearwater Group's Days Sales Outstanding 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.

Shearwater Group Days Sales Outstanding Chart

Shearwater Group Annual Data
Trend Mar14 Mar15 Mar16 Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23
Days Sales Outstanding
Get a 7-Day Free Trial Premium Member Only Premium Member Only 102.77 114.85 100.77 68.69 82.15

Shearwater Group Semi-Annual Data
Sep15 Mar16 Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Dec25
Days Sales Outstanding 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 100.56 125.33 104.08 88.41 41.71

LSE:SWG vs MSFT, PLTR, ORCL: Days Sales Outstanding Comparison

For the Software - Infrastructure subindustry, Shearwater Group's Days Sales Outstanding, along with its competitors' market caps and Days Sales Outstanding data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Shearwater Group Days Sales Outstanding vs Software Industry

For the Software industry and Technology sector, Shearwater Group's Days Sales Outstanding distribution charts can be found below:

* The bar in red indicates where Shearwater Group's Days Sales Outstanding falls into.


LSE:SWG
37GF Score
Shearwater Group PLC LSE:SWG
Days Sales Outstanding is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Shearwater Group Days Sales Outstanding Calculation

Days Sales Outstanding measures 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.

Accounts Receivable can be measured by Days Sales Outstanding.

Shearwater Group's Days Sales Outstanding for the fiscal year that ended in Mar. 2023 is calculated as

Days Sales Outstanding (A: Mar. 2023 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Mar. 2022 ) + Accounts Receivable (A: Mar. 2023 )) / count ) / Revenue (A: Mar. 2023 )*Days in Period
=( (4.538 + 7.475) / 2 ) / 26.686*365
=6.0065 / 26.686*365
=82.15

Shearwater Group's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding (Q: Dec. 2025 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Sep. 2024 ) + Accounts Receivable (A: Dec. 2025 )) / count ) / Revenue (A: Dec. 2025 )*Days in Period
=( (2 + 4.4) / 2 ) / 14*365 / 2
=3.2 / 14*365 / 2
=41.71

* 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 Days Sales Outstanding →
What does a Days Sales Outstanding of 41.71 mean?
Shearwater Group (LSE:SWG) has a Days Sales Outstanding of 41.71 as of Dec. 2025. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Shearwater Group and its competitors. This is 54% below median its historical median of 91.46. Over the past decade, Shearwater Group's Days Sales Outstanding has ranged from 59.20 to 114.85. According to the industry distribution chart, Shearwater Group ranks #2218 out of 2768 companies in the Software industry, placing it in the top 80.1%.
Is Shearwater Group's Days Sales Outstanding too high?
Shearwater Group's current Days Sales Outstanding of 41.71 is 54% below median its 10-year median of 91.46. Over the past 10 years, this metric has ranged from a low of 59.20 to a high of 114.85. The Software industry median Days Sales Outstanding is 60.36. Shearwater Group's value of 41.71 is 30.9% below this industry median. Based on the distribution chart, Shearwater Group ranks #2218 out of 2768 companies in the Software industry, which is in the bottom quartile relative to peers. Overall, Shearwater Group has a GF Score™ of 37/100, reflecting its overall financial health beyond just this single metric.
How does Shearwater Group's Days Sales Outstanding compare to MSFT and PLTR?
According to the Software industry distribution chart, Shearwater Group ranks #2218 out of 2768 companies for Days Sales Outstanding. This places Shearwater Group in the lower half of its industry. The industry median Days Sales Outstanding is 60.36. Shearwater Group's value of 41.71 is 30.9% below this benchmark. Historically, Shearwater Group's own Days Sales Outstanding has ranged from 59.20 to 114.85 over the past decade. While the company's 10-year median is 91.46 vs. the industry median of 60.36, Shearwater Group has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Days Sales Outstanding for a Software company?
The median Days Sales Outstanding among Software companies is 60.36, based on 2,768 companies in the industry. Companies in the top quartile (top 25%) have a Days Sales Outstanding significantly above this median, while those in the bottom quartile fall well below. However, Days Sales Outstanding should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Shearwater Group's current Days Sales Outstanding of 41.71 is 30.9% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Days Sales Outstanding mean?
A high Days Sales Outstanding can signal that a stock is expensive relative to its fundamentals. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Shearwater Group and its competitors. For the Software industry, the median Days Sales Outstanding is 60.36 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Shearwater Group's current Days Sales Outstanding is 41.71, which is 54% below median its own 10-year median of 91.46. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shearwater Group stock overvalued right now?
Shearwater Group (LSE:SWG) has a current Days Sales Outstanding of 41.71. The current Days Sales Outstanding is 41.71, which is 54% below median its 10-year median of 91.46 and 30.9% below the Software industry median of 60.36. Shearwater Group's overall GF Score™ is 37/100 with 8 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Sales Outstanding calculated?
Days Sales Outstanding is calculated from a company's financial statements. For Shearwater Group (LSE:SWG), the current Days Sales Outstanding is 41.71 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.

Shearwater Group Business Description

Address 32 Threadneedle Street, London, GBR, EC2R 8AY
Shearwater Group PLC is a UK-based company focused on providing digital resilience solutions. The company delivers cybersecurity, network monitoring technologies, managed security services, Data Loss Prevention, Identity & Access Security, IT Solutions, Penetration Testing & Red Teaming, and other services. Its operating segment includes software and services. The company generates maximum revenue from the Services segment. Its geographical segments include the United Kingdom(UK) and Europe(excluding the UK), North America, and the Rest of the world, of which the majority of the revenue is derived from the UK.
37GF Score

Get the complete analysis for LSE:SWG

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

£0.59
Price