Arena REIT (ASX:ARF) Accounts Receivable: A$11.5 Mil (As of Dec. 2025)

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ASX:ARF Arena REIT ASX:ARF
83 GF Score
Price A$3.28
GF Value A$3.56
Valuation Fairly Valued
! 5 Warning Signs
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What is Arena REIT Accounts Receivable?

Arena REIT ASX:ARF +1.55% 83 Accounts Receivable is A$11.5 Mil as of Dec. 2025. GuruFocus rates ASX:ARF with a GF Score™ of 83/100 and a GF Value™ of A$3.56 (Fairly Valued). The stock has 5 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Arena REIT's accounts receivables for the quarter that ended in Dec. 2025 was A$11.5 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Arena REIT's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 36.70.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Arena REIT's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was A$-1.59.


Arena REIT 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=11.482/57.102*91
=36.70

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

Arena REIT'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)
=(18.065+0.75 * 11.482+0.5 * 0-514.969
-0-154.781)/403.504
=-1.59

* 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.


Arena REIT Accounts Receivable Related Terms


Arena REIT Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Arena REIT'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.

Arena REIT Accounts Receivable Chart

Arena REIT 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 1.00 0.99 0.91 0.21 0.05

Arena REIT 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 8.26 0.21 9.00 0.05 11.48
ASX:ARF
83GF Score
Arena REIT ASX:ARF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Arena REIT 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$11.5 Mil mean?
Arena REIT (ASX:ARF) has a Accounts Receivable of A$11.5 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Arena REIT and its competitors.
Is Arena REIT's Accounts Receivable too high?
Arena REIT's current Accounts Receivable is A$11.5 Mil. Overall, Arena REIT has a GF Score™ of 83/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Arena REIT's Accounts Receivable compare to EQIX and AMT?
Arena REIT's Accounts Receivable of A$11.5 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 Arena REIT and its competitors. Arena REIT's current Accounts Receivable is A$11.5 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Arena REIT stock overvalued right now?
Based on GuruFocus' analysis, Arena REIT (ASX:ARF) is currently considered Fairly Valued. The stock's GF Value™ is A$3.56, compared to a current price of A$3.28 — trading 7.9% below its estimated fair value. The current Accounts Receivable is A$11.5 Mil. Arena REIT's overall GF Score™ is 83/100 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 Arena REIT (ASX:ARF), the current Accounts Receivable is A$11.5 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 Arena REIT (ASX:ARF) Overvalued in 2026?

Based on GuruFocus' analysis, Arena REIT stock appears to be undervalued. The current stock price of A$3.28 is trading 7.9% below its estimated GF Value™ of A$3.56. GuruFocus considers Arena REIT to be Fairly Valued.

Key valuation signals for ASX:ARF:

  • Accounts Receivable: A$11.5 Mil
  • GF Value™: A$3.56 vs. price of A$3.28 (7.9% below fair value)
  • GF Score™: 83/100 with 5 warning signs

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


Arena REIT Business Description

Industry Real EstateREITs
Address 8 Exhibition Street, Level 32, Melbourne, VIC, AUS, 3000
Arena REIT is an internally managed Australian property trust. The REIT specializes in leasing social infrastructure properties, with close to 300 childcare centers and about a dozen healthcare facilities in its portfolio. Typically, tenants enter into long-term leases with inflation-linked or fixed rental escalations every year. All leases are "triple net," meaning tenants pay for all statutory and operating outgoings and costs, such as land tax, insurance, electricity, and maintenance. The tenant profile is concentrated—almost three quarters of rents are generated from the top five tenants. Arena actively grows its property book through acquisitions and developments, and historically added on average 10 sites, net of divestments, per year.
83GF Score

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

A$3.28
Price
A$3.56
GF Value