Australian Foundation Investment Co (ASX:AFI) Accounts Receivable: A$56.8 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.

ASX:AFI Australian Foundation Investment Co Ltd ASX:AFI
62 GF Score
Price A$6.81
GF Value A$7.20
Valuation Fairly Valued
! 2 Warning Signs
View Full Analysis

What is Australian Foundation Investment Co Accounts Receivable?

Australian Foundation Investment Co ASX:AFI -0.44% 62 Accounts Receivable is A$56.8 Mil as of Jun. 2026. GuruFocus rates ASX:AFI with a GF Score™ of 62/100 and a GF Value™ of A$7.20 (Fairly Valued). The stock has 2 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Australian Foundation Investment Co's accounts receivables for the quarter that ended in Jun. 2026 was A$56.8 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Australian Foundation Investment Co's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 62.02.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Australian Foundation Investment Co's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was A$-1.19.


Australian Foundation Investment 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.

Australian Foundation Investment 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
=56.816/167.196*91
=62.02

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

Australian Foundation Investment 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)
=(90.084+0.75 * 56.816+0.5 * 0-1593.756
-0-2.224)/1233.206
=-1.19

* 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.


Australian Foundation Investment Co Accounts Receivable Related Terms


Australian Foundation Investment Co Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Australian Foundation Investment 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.

Australian Foundation Investment Co Accounts Receivable Chart

Australian Foundation Investment Co Annual Data
Trend Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25 Jun26
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 36.60 44.71 42.43 39.53 56.82

Australian Foundation Investment Co Semi-Annual Data
Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 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 42.43 12.78 39.53 13.35 56.82
ASX:AFI
62GF Score
Australian Foundation Investment Co Ltd ASX:AFI
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Australian Foundation Investment 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 A$56.8 Mil mean?
Australian Foundation Investment Co (ASX:AFI) has a Accounts Receivable of A$56.8 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Australian Foundation Investment Co and its competitors.
Is Australian Foundation Investment Co's Accounts Receivable too high?
Australian Foundation Investment Co's current Accounts Receivable is A$56.8 Mil. Overall, Australian Foundation Investment Co has a GF Score™ of 62/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Australian Foundation Investment Co's Accounts Receivable compare to BLK and BX?
Australian Foundation Investment Co's Accounts Receivable of A$56.8 Mil can be compared against companies in the Asset Management 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 Asset Management company?
A good Accounts Receivable depends on the Asset Management 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 Australian Foundation Investment Co and its competitors. Australian Foundation Investment Co's current Accounts Receivable is A$56.8 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Australian Foundation Investment Co stock overvalued right now?
Based on GuruFocus' analysis, Australian Foundation Investment Co (ASX:AFI) is currently considered Fairly Valued. The stock's GF Value™ is A$7.20, compared to a current price of A$6.81 — trading 5.4% below its estimated fair value. The current Accounts Receivable is A$56.8 Mil. Australian Foundation Investment Co's overall GF Score™ is 62/100 with 2 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 Australian Foundation Investment Co (ASX:AFI), the current Accounts Receivable is A$56.8 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 Australian Foundation Investment Co (ASX:AFI) Overvalued in 2026?

Based on GuruFocus' analysis, Australian Foundation Investment Co stock appears to be undervalued. The current stock price of A$6.81 is trading 5.4% below its estimated GF Value™ of A$7.20. GuruFocus considers Australian Foundation Investment Co to be Fairly Valued.

Key valuation signals for ASX:AFI:

  • Accounts Receivable: A$56.8 Mil
  • GF Value™: A$7.20 vs. price of A$6.81 (5.4% below fair value)
  • GF Score™: 62/100 with 2 warning signs

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


Australian Foundation Investment Co Business Description

Address 101 Collins Street, Level 21, Melbourne, VIC, AUS, 3000
Australian Foundation Investment Co Ltd is an asset management company which invests in Australian and New Zealand equities. It aims to provide shareholders with attractive investment returns through access to a growing stream of fully franked dividends and enhancement of capital invested. Its investment goals are to pay dividends, which, over time, grow faster than the rate of inflation, and to provide attractive total returns over the medium to long term.
62GF Score

Get the complete analysis for ASX:AFI

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

A$6.81
Price
A$7.20
GF Value