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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Atlas Arteria's accounts receivables for the quarter that ended in Dec. 2025 was A$3.4 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Atlas Arteria's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 7.58.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Atlas Arteria's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was A$-2.95.
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.
Atlas Arteria's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Atlas Arteria's accounts receivable are only considered to be worth 75% of book value:
Atlas Arteria's Net-Net Working Capital Per Share 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.
Atlas Arteria Accounts Receivable Related Terms
Atlas Arteria Accounts Receivable Historical Data
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The historical data trend for Atlas Arteria'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$3.4 Mil mean?
Atlas Arteria (ASX:ALX) has a Accounts Receivable of A$3.4 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Atlas Arteria and its competitors.
Is Atlas Arteria's Accounts Receivable too high?
Atlas Arteria's current Accounts Receivable is A$3.4 Mil. Overall, Atlas Arteria has a GF Score™ of 78/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Atlas Arteria's Accounts Receivable compare to competitors?
Atlas Arteria's Accounts Receivable of A$3.4 Mil can be compared against companies in the Construction 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 Construction company?
A good Accounts Receivable depends on the Construction 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 Atlas Arteria and its competitors. Atlas Arteria's current Accounts Receivable is A$3.4 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Atlas Arteria stock overvalued right now?
Based on GuruFocus' analysis, Atlas Arteria (ASX:ALX) is currently considered Modestly Undervalued. The stock's GF Value™ is A$5.88, compared to a current price of A$4.96 — trading 15.6% below its estimated fair value. The current Accounts Receivable is A$3.4 Mil. Atlas Arteria's overall GF Score™ is 78/100 with 5 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 Atlas Arteria (ASX:ALX), the current Accounts Receivable is A$3.4 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 Atlas Arteria (ASX:ALX) Overvalued in 2026?
Based on GuruFocus' analysis, Atlas Arteria stock appears to be undervalued.
The current stock price of A$4.96 is trading 15.6% below its estimated GF Value™ of A$5.88.
GuruFocus considers Atlas Arteria to be Modestly Undervalued.
Key valuation signals for ASX:ALX:
Accounts Receivable: A$3.4 Mil
GF Value™: A$5.88 vs. price of A$4.96 (15.6% below fair value)
No single metric tells the full story. See the ASX:ALX stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Atlas Arteria is a global toll-road investor created out of the reorganization of Macquarie Infrastructure Group in 2010. The firm's main asset is a 30.82% stake in APRR. APRR owns concessions to toll more than 2,300 kilometers of motorways in eastern France, most ending by late 2035. The firm also wholly owns the Dulles Greenway and 66.67% of the Chicago Skyway, both in the US.
78GF Score
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