AL (Air Lease) Accounts Receivable: $221 Mil (As of Dec. 2025)

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AL Air Lease Corp AL
64 GF Score
Price $65.00
GF Value $53.04
! 11 Warning Signs
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What is Air Lease Accounts Receivable?

Air Lease AL 64 Accounts Receivable is $221 Mil as of Dec. 2025. GuruFocus rates AL with a GF Score™ of 64/100 and a GF Value™ of $53.04. The stock has 11 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Air Lease's accounts receivables for the quarter that ended in Dec. 2025 was $221 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Air Lease's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 24.53.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Air Lease's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $-212.25.


Air Lease 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=220.509/820.379*91
=24.53

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

Air Lease's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2025 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)
=(466.41+0.75 * 220.509+0.5 * 0-24410.937
-0.009-0)/112.035
=-212.25

* 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.


Air Lease Accounts Receivable Related Terms


Air Lease Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Air Lease'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.

Air Lease Accounts Receivable Chart

Air Lease 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 0.00 0.00 0.00 263.97 220.51

Air Lease Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
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 263.97 0.00 249.77 239.72 220.51
AL
64GF Score
Air Lease Corp AL
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Air Lease 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 $221 Mil mean?
Air Lease (AL) has a Accounts Receivable of $221 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Air Lease and its competitors.
Is Air Lease's Accounts Receivable too high?
Air Lease's current Accounts Receivable is $221 Mil. Overall, Air Lease has a GF Score™ of 64/100, reflecting its overall financial health beyond just this single metric.
How does Air Lease's Accounts Receivable compare to R and UHAL?
Air Lease's Accounts Receivable of $221 Mil can be compared against companies in the Business Services 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 Business Services company?
A good Accounts Receivable depends on the Business Services 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 Air Lease and its competitors. Air Lease's current Accounts Receivable is $221 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Air Lease stock overvalued right now?
Air Lease (AL) has a current Accounts Receivable of $221 Mil. The stock's GF Value™ is $53.04, compared to a current price of $65.00 — trading 22.5% above its estimated fair value. The current Accounts Receivable is $221 Mil. Air Lease's overall GF Score™ is 64/100 with 11 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 Air Lease (AL), the current Accounts Receivable is $221 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 Air Lease (AL) Overvalued in 2026?

Based on GuruFocus' analysis, Air Lease stock appears to be overvalued. The current stock price of $65.00 is trading 22.5% above its estimated GF Value™ of $53.04.

Key valuation signals for AL:

  • Accounts Receivable: $221 Mil
  • GF Value™: $53.04 vs. price of $65.00 (22.5% above fair value)
  • GF Score™: 64/100 with 11 warning signs

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


Air Lease Business Description

Address 2000 Avenue of the Stars, Suite 1000N, Los Angeles, CA, USA, 90067
Air Lease Corp is an aircraft leasing company based in the United States. It is engaged in the modern, fuel-efficient new technology commercial jet aircraft directly from aircraft manufacturers and leasing those aircraft to airlines throughout the world to generate attractive returns on equity. The company also sells aircraft from its fleet to third parties, including other leasing companies, financial services companies, airlines, and other investors, and offers fleet management services to investors and owners of aircraft portfolios for a management fee. Geographically, it derives a maximum of its revenue from the Europe and the rest from Asia Pacific, Middle East and Africa, Central America, South America, Mexico, the United States, and Canada.
64GF Score

Get the complete analysis for AL

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

$65.00
Price
$53.04
GF Value