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.
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.
Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Ampol's accounts receivables for the quarter that ended in Dec. 2025 was A$1,948 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Ampol's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 21.88.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Ampol's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was A$-26.48.
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.
Ampol's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:
* 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.
Ampol Accounts Receivable Related Terms
Ampol Accounts Receivable Historical Data
* Premium members only.
The historical data trend for Ampol'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.
What does a Accounts Receivable of A$1,948 Mil mean?
Ampol (ASX:ALD) has a Accounts Receivable of A$1,948 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Ampol and its competitors.
Is Ampol's Accounts Receivable too high?
Ampol's current Accounts Receivable is A$1,948 Mil. Overall, Ampol has a GF Score™ of 74/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Ampol's Accounts Receivable compare to MPC and VLO?
Ampol's Accounts Receivable of A$1,948 Mil can be compared against companies in the Oil & Gas 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 Oil & Gas company?
A good Accounts Receivable depends on the Oil & Gas 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 Ampol and its competitors. Ampol's current Accounts Receivable is A$1,948 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ampol stock overvalued right now?
Based on GuruFocus' analysis, Ampol (ASX:ALD) is currently considered Significantly Overvalued. The stock's GF Value™ is A$29.38, compared to a current price of A$39.90 — trading 35.8% above its estimated fair value. The current Accounts Receivable is A$1,948 Mil. Ampol's overall GF Score™ is 74/100 with 8 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 Ampol (ASX:ALD), the current Accounts Receivable is A$1,948 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 Ampol (ASX:ALD) Overvalued in 2026?
Based on GuruFocus' analysis, Ampol stock appears to be overvalued.
The current stock price of A$39.90 is trading 35.8% above its estimated GF Value™ of A$29.38.
GuruFocus considers Ampol to be Significantly Overvalued.
Key valuation signals for ASX:ALD:
Accounts Receivable: A$1,948 Mil
GF Value™: A$29.38 vs. price of A$39.90 (35.8% above fair value)
No single metric tells the full story. See the ASX:ALD stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Ampol (nee Caltex) is the largest and only Australian-listed petroleum refiner and distributor, with operations in all states and territories. It was a major international brand of Chevron's until that 50% owner sold out in 2015. Caltex transitioned to Ampol branding due to Chevron terminating its licence to use the Caltex brand in Australia. Ampol has operated for more than 100 years. It owns and operates a refinery at Lytton in Brisbane, but closed Sydney's Kurnell refinery to focus on the more profitable distribution/retail segment. It successfully completed a NZD 2.0 billion bid for New Zealand peer Z Energy in first-half 2022.
74GF Score
Get the complete analysis for ASX:ALD
Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
ASX:ALD has been successfully added to your 
