Northern Cement Co (AMM:NCCO) Accounts Receivable: JOD10.73 Mil (As of Jun. 2026)

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.

AMM:NCCO Northern Cement Co AMM:NCCO
90 GF Score
Price JOD1.75
GF Value JOD2.37
Valuation Modestly Undervalued
! 6 Warning Signs
View Full Analysis

What is Northern Cement Co Accounts Receivable?

Northern Cement Co AMM:NCCO 90 Accounts Receivable is JOD10.73 Mil as of Jun. 2026. GuruFocus rates AMM:NCCO with a GF Score™ of 90/100 and a GF Value™ of JOD2.37 (Modestly Undervalued). The stock has 6 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Northern Cement Co's accounts receivables for the quarter that ended in Jun. 2026 was JOD10.73 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Northern Cement Co's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 61.21.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Northern Cement Co's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was JOD0.03.


Northern Cement Co 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.

Northern Cement Co's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=10.726497/15.989715*91
=61.21

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

Northern Cement Co's Net-Net Working Capital Per Share for the quarter that ended in Jun. 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)
=(2.616783+0.75 * 10.726497+0.5 * 49.737772-33.626682
-0-0)/55
=0.03

* 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.


Northern Cement Co Accounts Receivable Related Terms


Northern Cement Co Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Northern Cement Co'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.

Northern Cement Co Accounts Receivable Chart

Northern Cement Co 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 8.18 12.73 14.63 11.68 8.83

Northern Cement Co Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 9.99 10.33 8.83 9.24 10.73
AMM:NCCO
90GF Score
Northern Cement Co AMM:NCCO
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Northern Cement Co 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 JOD10.73 Mil mean?
Northern Cement Co (AMM:NCCO) has a Accounts Receivable of JOD10.73 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Northern Cement Co and its competitors.
Is Northern Cement Co's Accounts Receivable too high?
Northern Cement Co's current Accounts Receivable is JOD10.73 Mil. Overall, Northern Cement Co has a GF Score™ of 90/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Northern Cement Co's Accounts Receivable compare to CRH and MLM?
Northern Cement Co's Accounts Receivable of JOD10.73 Mil can be compared against companies in the Building Materials 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 Building Materials company?
A good Accounts Receivable depends on the Building Materials 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 Northern Cement Co and its competitors. Northern Cement Co's current Accounts Receivable is JOD10.73 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Northern Cement Co stock overvalued right now?
Based on GuruFocus' analysis, Northern Cement Co (AMM:NCCO) is currently considered Modestly Undervalued. The stock's GF Value™ is JOD2.37, compared to a current price of JOD1.75 — trading 26.2% below its estimated fair value. The current Accounts Receivable is JOD10.73 Mil. Northern Cement Co's overall GF Score™ is 90/100 with 6 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 Northern Cement Co (AMM:NCCO), the current Accounts Receivable is JOD10.73 Mil as of Jun. 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 Northern Cement Co (AMM:NCCO) Overvalued in 2026?

Based on GuruFocus' analysis, Northern Cement Co stock appears to be undervalued. The current stock price of JOD1.75 is trading 26.2% below its estimated GF Value™ of JOD2.37. GuruFocus considers Northern Cement Co to be Modestly Undervalued.

Key valuation signals for AMM:NCCO:

  • Accounts Receivable: JOD10.73 Mil
  • GF Value™: JOD2.37 vs. price of JOD1.75 (26.2% below fair value)
  • GF Score™: 90/100 with 6 warning signs

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


Northern Cement Co Business Description

Address Al-Abdali Boulevard - Rafik Hariri Avenue, Building No. 7 - Third Floor, Amman, JOR, 961186
Northern Cement Co is engaged in the manufacturing of cement. The company is involved in the clinker industry and grinding, the cement industry, the implantation of other industrial projects, and the purchase of lands. Its products include Ordinary Portland Cement, Portland Pozzolana Cement and Sulphate Resistant Cement, among others.
90GF Score

Get the complete analysis for AMM:NCCO

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

JOD1.75
Price
JOD2.37
GF Value