AAR (AIR) Accounts Receivable: $351 Mil (As of May. 2026)

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AIR AAR Corp AIR
85 GF Score
Price $145.25
GF Value $89.71
Valuation Significantly Overvalued
! 7 Warning Signs
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What is AAR Accounts Receivable?

AAR AIR +1.30% 85 Accounts Receivable is $351 Mil as of May. 2026. GuruFocus rates AIR with a GF Score™ of 85/100 and a GF Value™ of $89.71 (Significantly Overvalued). The stock has 7 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. AAR's accounts receivables for the quarter that ended in May. 2026 was $351 Mil.

Accounts receivable can be measured by Days Sales Outstanding. AAR's Days Sales Outstanding for the quarter that ended in May. 2026 was 34.51.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. AAR's Net-Net Working Capital per share for the quarter that ended in May. 2026 was $-20.45.


AAR 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.

AAR's Days Sales Outstanding for the quarter that ended in May. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=351/928*91
=34.51

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

AAR's Net-Net Working Capital Per Share for the quarter that ended in May. 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)
=(84+0.75 * 351+0.5 * 979-1652.1
-0-0)/39.880
=-20.45

* 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.


AAR Accounts Receivable Related Terms


AAR Accounts Receivable Historical Data

* Premium members only.

The historical data trend for AAR'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.

AAR Accounts Receivable Chart

AAR Annual Data
Trend May17 May18 May19 May20 May21 May22 May23 May24 May25 May26
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 168.40 192.80 250.50 310.00 351.00

AAR Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26 May26
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 310.00 332.00 362.30 389.20 351.00
AIR
85GF Score
AAR Corp AIR
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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AAR 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 $351 Mil mean?
AAR (AIR) has a Accounts Receivable of $351 Mil as of May. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on AAR and its competitors.
Is AAR's Accounts Receivable too high?
AAR's current Accounts Receivable is $351 Mil. Overall, AAR has a GF Score™ of 85/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does AAR's Accounts Receivable compare to VSEC and BETA?
AAR's Accounts Receivable of $351 Mil can be compared against companies in the Aerospace & Defense 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 an Aerospace & Defense company?
A good Accounts Receivable depends on the Aerospace & Defense 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 AAR and its competitors. AAR's current Accounts Receivable is $351 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is AAR stock overvalued right now?
Based on GuruFocus' analysis, AAR (AIR) is currently considered Significantly Overvalued. The stock's GF Value™ is $89.71, compared to a current price of $145.25 — trading 61.9% above its estimated fair value. The current Accounts Receivable is $351 Mil. AAR's overall GF Score™ is 85/100 with 7 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 AAR (AIR), the current Accounts Receivable is $351 Mil as of May. 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 AAR (AIR) Overvalued in 2026?

Based on GuruFocus' analysis, AAR stock appears to be overvalued. The current stock price of $145.25 is trading 61.9% above its estimated GF Value™ of $89.71. GuruFocus considers AAR to be Significantly Overvalued.

Key valuation signals for AIR:

  • Accounts Receivable: $351 Mil
  • GF Value™: $89.71 vs. price of $145.25 (61.9% above fair value)
  • GF Score™: 85/100 with 7 warning signs

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


AAR Business Description

Other Exchanges ARZ:Germany
Address 1100 N. Wood Dale Road, One AAR Place, Wood Dale, IL, USA, 60191
AAR Corp is engaged in providing products and services to aviation, government and defense market. It operates in segments namely: The parts supply segment majorly consists of sales and leasing of USM and aftermarket distribution of new, OEM-supplied replacement parts; Repair & Engineering segment provides airframe maintenance, component repair, and landing gear overhaul services; Integrated Solutions segment consists of its fleet management and operations of customer-owned aircraft, customized performance-based supply chain logistics programs in support of the U.S. Department of Defense, flight hour component inventory; and The Expeditionary Services segment consists of products and services supporting the movement of equipment and personnel by the U.S. and foreign governments and NGOs.
85GF Score

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

$145.25
Price
$89.71
GF Value