Abacus Group (ASX:ABG) Accounts Receivable: A$40.7 Mil (As of Dec. 2025)

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.

ASX:ABG Abacus Group ASX:ABG
63 GF Score
Price A$0.91
GF Value A$1.33
Valuation Possible Value Trap
! 9 Warning Signs
View Full Analysis

What is Abacus Group Accounts Receivable?

Abacus Group ASX:ABG 63 Accounts Receivable is A$40.7 Mil as of Dec. 2025. GuruFocus rates ASX:ABG with a GF Score™ of 63/100 and a GF Value™ of A$1.33 (Possible Value Trap). The stock has 9 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Abacus Group's accounts receivables for the quarter that ended in Dec. 2025 was A$40.7 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Abacus Group's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 104.10.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Abacus Group's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was A$-1.03.


Abacus Group 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=40.685/71.329*91
=104.10

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

Abacus Group'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)
=(97.785+0.75 * 40.685+0.5 * 0-1045.085
-0-0)/893.658
=-1.03

* 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.


Abacus Group Accounts Receivable Related Terms


Abacus Group Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Abacus Group'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.

Abacus Group Accounts Receivable Chart

Abacus Group Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 33.65 43.47 46.64 28.50 25.87

Abacus Group Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 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 34.06 28.50 36.02 25.87 40.69
ASX:ABG
63GF Score
Abacus Group ASX:ABG
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Abacus Group 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 A$40.7 Mil mean?
Abacus Group (ASX:ABG) has a Accounts Receivable of A$40.7 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Abacus Group and its competitors.
Is Abacus Group's Accounts Receivable too high?
Abacus Group's current Accounts Receivable is A$40.7 Mil. Overall, Abacus Group has a GF Score™ of 63/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Abacus Group's Accounts Receivable compare to VICI and WPC?
Abacus Group's Accounts Receivable of A$40.7 Mil can be compared against companies in the REITs 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 REITs company?
A good Accounts Receivable depends on the REITs 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 Abacus Group and its competitors. Abacus Group's current Accounts Receivable is A$40.7 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Abacus Group stock overvalued right now?
Based on GuruFocus' analysis, Abacus Group (ASX:ABG) is currently considered Possible Value Trap. The stock's GF Value™ is A$1.33, compared to a current price of A$0.91 — trading 31.6% below its estimated fair value. The current Accounts Receivable is A$40.7 Mil. Abacus Group's overall GF Score™ is 63/100 with 9 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 Abacus Group (ASX:ABG), the current Accounts Receivable is A$40.7 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 Abacus Group (ASX:ABG) Overvalued in 2026?

Based on GuruFocus' analysis, Abacus Group stock appears to be undervalued. The current stock price of A$0.91 is trading 31.6% below its estimated GF Value™ of A$1.33. GuruFocus considers Abacus Group to be Possible Value Trap.

Key valuation signals for ASX:ABG:

  • Accounts Receivable: A$40.7 Mil
  • GF Value™: A$1.33 vs. price of A$0.91 (31.6% below fair value)
  • GF Score™: 63/100 with 9 warning signs

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


Abacus Group Business Description

Industry Real EstateREITs
Address 77 Castlereagh Street, Level 13, Sydney, NSW, AUS, 2000
Abacus Group is the owner and manager of real estate assets in Australia. The property portfolio mainly comprises modern office towers in city centers and suburban locations, with several small retail assets. Rents collected from these property holdings are the major income source for Abacus. The group also has considerable exposure to the self-storage sector through the publicly listed Storage King. Abacus has been the external manager of the self-storage REIT and owns a 20% stake in it since Storage King was spun out of Abacus and floated on the stock exchange in 2023. Following an agreement in May 2026, Storage King will internalize management from fiscal 2027.
63GF Score

Get the complete analysis for ASX:ABG

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

A$0.91
Price
A$1.33
GF Value