APD (Air Products and Chemicals) Accounts Receivable: $1,882 Mil (As of Jun. 2026)

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APD Air Products and Chemicals Inc APD
79 GF Score
Price $294.62
GF Value $286.03
Valuation Fairly Valued
! 7 Warning Signs
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What is Air Products and Chemicals Accounts Receivable?

Air Products and Chemicals APD -0.03% 79 Accounts Receivable is $1,882 Mil as of Jun. 2026. GuruFocus rates APD with a GF Score™ of 79/100 and a GF Value™ of $286.03 (Fairly Valued). 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. Air Products and Chemicals's accounts receivables for the quarter that ended in Jun. 2026 was $1,882 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Air Products and Chemicals's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 54.31.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Air Products and Chemicals's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $-106.85.


Air Products and Chemicals 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 Products and Chemicals's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1881.5/3161*91
=54.31

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

Air Products and Chemicals'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)
=(980.5+0.75 * 1881.5+0.5 * 751.6-23849.2
-0-2712.6)/222.686
=-106.85

* 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 Products and Chemicals Accounts Receivable Related Terms


Air Products and Chemicals Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Air Products and Chemicals'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 Products and Chemicals Accounts Receivable Chart

Air Products and Chemicals Annual Data
Trend Sep16 Sep17 Sep18 Sep19 Sep20 Sep21 Sep22 Sep23 Sep24 Sep25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1,451.30 1,794.40 1,700.40 1,821.60 1,901.20

Air Products and Chemicals 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 1,943.50 1,901.20 1,894.90 1,937.70 1,881.50
APD
79GF Score
Air Products and Chemicals Inc APD
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Air Products and Chemicals 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 $1,882 Mil mean?
Air Products and Chemicals (APD) has a Accounts Receivable of $1,882 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Air Products and Chemicals and its competitors.
Is Air Products and Chemicals' Accounts Receivable too high?
Air Products and Chemicals' current Accounts Receivable is $1,882 Mil. Overall, Air Products and Chemicals has a GF Score™ of 79/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Air Products and Chemicals' Accounts Receivable compare to ECL and SHW?
Air Products and Chemicals' Accounts Receivable of $1,882 Mil can be compared against companies in the Chemicals 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 Chemicals company?
A good Accounts Receivable depends on the Chemicals 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 Products and Chemicals and its competitors. Air Products and Chemicals's current Accounts Receivable is $1,882 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Air Products and Chemicals stock overvalued right now?
Based on GuruFocus' analysis, Air Products and Chemicals (APD) is currently considered Fairly Valued. The stock's GF Value™ is $286.03, compared to a current price of $294.62 — trading 3% above its estimated fair value. The current Accounts Receivable is $1,882 Mil. Air Products and Chemicals' overall GF Score™ is 79/100 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 Air Products and Chemicals (APD), the current Accounts Receivable is $1,882 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 Air Products and Chemicals (APD) Overvalued in 2026?

Based on GuruFocus' analysis, Air Products and Chemicals stock appears to be overvalued. The current stock price of $294.62 is trading 3% above its estimated GF Value™ of $286.03. GuruFocus considers Air Products and Chemicals to be Fairly Valued.

Key valuation signals for APD:

  • Accounts Receivable: $1,882 Mil
  • GF Value™: $286.03 vs. price of $294.62 (3% above fair value)
  • GF Score™: 79/100 with 7 warning signs

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


Air Products and Chemicals Business Description

Address 1940 Air Products Boulevard, Allentown, PA, USA, 18106-5500
Since its founding in 1940, Air Products has become one of the leading industrial gas suppliers globally, with operations in 50 countries and 19,000 employees. The company is the world's largest supplier of hydrogen and helium. It has a unique portfolio serving customers across industries, including chemicals, energy, healthcare, metals, and electronics. Air Products generated roughly $12 billion in revenue in fiscal 2025.
79GF Score

Get the complete analysis for APD

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

$294.62
Price
$286.03
GF Value