APA Group (ASX:APA) Accounts Receivable: A$360 Mil (As of Dec. 2025)

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ASX:APA APA Group ASX:APA
71 GF Score
Price A$9.91
GF Value A$8.36
Valuation Modestly Overvalued
! 13 Warning Signs
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What is APA Group Accounts Receivable?

APA Group ASX:APA -0.90% 71 Accounts Receivable is A$360 Mil as of Dec. 2025. GuruFocus rates ASX:APA with a GF Score™ of 71/100 and a GF Value™ of A$8.36 (Modestly Overvalued). The stock has 13 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. APA Group's accounts receivables for the quarter that ended in Dec. 2025 was A$360 Mil.

Accounts receivable can be measured by Days Sales Outstanding. APA Group's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 40.83.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. APA Group's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was A$-12.04.


APA 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.

APA 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
=360/1609*91
=40.83

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

APA 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)
=(247+0.75 * 360+0.5 * 84-16390
-0-0)/1315.181
=-12.04

* 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.


APA Group Accounts Receivable Related Terms


APA Group Accounts Receivable Historical Data

* Premium members only.

The historical data trend for APA 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.

APA Group Accounts Receivable Chart

APA 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 41.24 49.93 76.00 105.00 79.00

APA 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 402.00 105.00 408.00 79.00 360.00
ASX:APA
71GF Score
APA Group ASX:APA
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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APA 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$360 Mil mean?
APA Group (ASX:APA) has a Accounts Receivable of A$360 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on APA Group and its competitors.
Is APA Group's Accounts Receivable too high?
APA Group's current Accounts Receivable is A$360 Mil. Overall, APA Group has a GF Score™ of 71/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does APA Group's Accounts Receivable compare to ATO and NI?
APA Group's Accounts Receivable of A$360 Mil can be compared against companies in the Utilities - Regulated 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 Utilities - Regulated company?
A good Accounts Receivable depends on the Utilities - Regulated 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 APA Group and its competitors. APA Group's current Accounts Receivable is A$360 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is APA Group stock overvalued right now?
Based on GuruFocus' analysis, APA Group (ASX:APA) is currently considered Modestly Overvalued. The stock's GF Value™ is A$8.36, compared to a current price of A$9.91 — trading 18.5% above its estimated fair value. The current Accounts Receivable is A$360 Mil. APA Group's overall GF Score™ is 71/100 with 13 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 APA Group (ASX:APA), the current Accounts Receivable is A$360 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 APA Group (ASX:APA) Overvalued in 2026?

Based on GuruFocus' analysis, APA Group stock appears to be overvalued. The current stock price of A$9.91 is trading 18.5% above its estimated GF Value™ of A$8.36. GuruFocus considers APA Group to be Modestly Overvalued.

Key valuation signals for ASX:APA:

  • Accounts Receivable: A$360 Mil
  • GF Value™: A$8.36 vs. price of A$9.91 (18.5% above fair value)
  • GF Score™: 71/100 with 13 warning signs

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


APA Group Business Description

Other Exchanges APAJF:USAPJZ:Germany
Address 580 George Street, Level 25, Sydney, NSW, AUS, 2000
APA Group is Australia's largest gas infrastructure company with an extensive portfolio of transmission pipelines, distribution networks, and storage facilities, and is increasingly investing in renewable energy generation, electricity transmission, and batteries. It is internally managed and has direct operational control over all assets. It owns minority stakes in a few smaller gas infrastructure companies and manages operations for most of these. The stapled securities comprise a unit in Australian Pipeline Trust and in APT Investment Trust.
71GF Score

Get the complete analysis for ASX:APA

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

A$9.91
Price
A$8.36
GF Value