CLW (Clearwater Paper) Accounts Receivable: $163 Mil (As of Mar. 2026)


CLW Clearwater Paper Corp CLW
46 GF Score
Price $16.38
GF Value $37.83
Valuation Significantly Undervalued
! 3 Warning Signs
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What is Clearwater Paper Accounts Receivable?

Clearwater Paper CLW +4.87% 46 Accounts Receivable is $163 Mil as of Mar. 2026. GuruFocus rates CLW with a GF Score™ of 46/100 and a GF Value™ of $37.83 (Significantly Undervalued). The stock has 3 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Clearwater Paper's accounts receivables for the quarter that ended in Mar. 2026 was $163 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Clearwater Paper's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 41.38.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Clearwater Paper's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was $-28.66.


Clearwater Paper 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.

Clearwater Paper's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=163.4/360.3*91
=41.38

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

Clearwater Paper's Net-Net Working Capital Per Share for the quarter that ended in Mar. 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)
=(36.5+0.75 * 163.4+0.5 * 269.7-756.1
-0-0)/16.125
=-28.66

* 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.


Clearwater Paper Accounts Receivable Related Terms


Clearwater Paper Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Clearwater Paper'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.

Clearwater Paper Accounts Receivable Chart

Clearwater Paper 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 152.70 166.20 84.00 165.90 155.00

Clearwater Paper Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 160.00 146.40 142.50 155.00 163.40
CLW
46GF Score
Clearwater Paper Corp CLW
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Clearwater Paper 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 $163 Mil mean?
Clearwater Paper (CLW) has a Accounts Receivable of $163 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Clearwater Paper and its competitors.
Is Clearwater Paper's Accounts Receivable too high?
Clearwater Paper's current Accounts Receivable is $163 Mil. Overall, Clearwater Paper has a GF Score™ of 46/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Clearwater Paper's Accounts Receivable compare to MERC and ITP?
Clearwater Paper's Accounts Receivable of $163 Mil can be compared against companies in the Forest Products 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 Forest Products company?
A good Accounts Receivable depends on the Forest Products 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 Clearwater Paper and its competitors. Clearwater Paper's current Accounts Receivable is $163 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Clearwater Paper stock overvalued right now?
Based on GuruFocus' analysis, Clearwater Paper (CLW) is currently considered Significantly Undervalued. The stock's GF Value™ is $37.83, compared to a current price of $16.38 — trading 56.7% below its estimated fair value. The current Accounts Receivable is $163 Mil. Clearwater Paper's overall GF Score™ is 46/100 with 3 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 Clearwater Paper (CLW), the current Accounts Receivable is $163 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.

Is Clearwater Paper (CLW) Overvalued in 2026?

Based on GuruFocus' analysis, Clearwater Paper stock appears to be undervalued. The current stock price of $16.38 is trading 56.7% below its estimated GF Value™ of $37.83. GuruFocus considers Clearwater Paper to be Significantly Undervalued.

Key valuation signals for CLW:

  • Accounts Receivable: $163 Mil
  • GF Value™: $37.83 vs. price of $16.38 (56.7% below fair value)
  • GF Score™: 46/100 with 3 warning signs

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


Clearwater Paper Business Description

Other Exchanges 5WC:Germany
Address 601 West Riverside, Suite 1100, Spokane, WA, USA, 99201
Clearwater Paper Corp is engaged in the manufacturing and supplier of Solid Bleached Sulfate (SBS) paperboard packaging products. The company products includes: SBS paperboard which is a premium paperboard grade that is frequently used to produce folding cartons, food service, commercial printing items. It generates maximum revenue from Pulp and Paperboard segment. Company operate in United States and have globalized access too. Geographically, it derives maximum revenue from the United States.
46GF Score

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

$16.38
Price
$37.83
GF Value