Austal (ASX:ASB) Accounts Receivable: A$211 Mil (As of Dec. 2025)

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ASX:ASB Austal Ltd ASX:ASB
74 GF Score
Price A$3.72
GF Value A$3.09
Valuation Modestly Overvalued
! 4 Warning Signs
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What is Austal Accounts Receivable?

Austal ASX:ASB +5.68% 74 Accounts Receivable is A$211 Mil as of Dec. 2025. GuruFocus rates ASX:ASB with a GF Score™ of 74/100 and a GF Value™ of A$3.09 (Modestly Overvalued). The stock has 4 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Austal's accounts receivables for the quarter that ended in Dec. 2025 was A$211 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Austal's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 34.79.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Austal's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was A$-1.86.


Austal 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=211.49/1109.394*91
=34.79

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

Austal'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)
=(371.575+0.75 * 211.49+0.5 * 728.448-1680.94
-0-0)/422.050
=-1.86

* 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.


Austal Accounts Receivable Related Terms


Austal Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Austal'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.

Austal Accounts Receivable Chart

Austal 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 143.18 132.55 135.30 173.28 150.63

Austal 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 66.31 173.28 283.07 150.63 211.49
ASX:ASB
74GF Score
Austal Ltd ASX:ASB
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Austal 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$211 Mil mean?
Austal (ASX:ASB) has a Accounts Receivable of A$211 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Austal and its competitors.
Is Austal's Accounts Receivable too high?
Austal's current Accounts Receivable is A$211 Mil. Overall, Austal has a GF Score™ of 74/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Austal's Accounts Receivable compare to SPCX and GE?
Austal's Accounts Receivable of A$211 Mil can be compared against companies in the Aerospace & Defense 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 Aerospace & Defense company?
A good Accounts Receivable depends on the Aerospace & Defense 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 Austal and its competitors. Austal's current Accounts Receivable is A$211 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Austal stock overvalued right now?
Based on GuruFocus' analysis, Austal (ASX:ASB) is currently considered Modestly Overvalued. The stock's GF Value™ is A$3.09, compared to a current price of A$3.72 — trading 20.4% above its estimated fair value. The current Accounts Receivable is A$211 Mil. Austal's overall GF Score™ is 74/100 with 4 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 Austal (ASX:ASB), the current Accounts Receivable is A$211 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 Austal (ASX:ASB) Overvalued in 2026?

Based on GuruFocus' analysis, Austal stock appears to be overvalued. The current stock price of A$3.72 is trading 20.4% above its estimated GF Value™ of A$3.09. GuruFocus considers Austal to be Modestly Overvalued.

Key valuation signals for ASX:ASB:

  • Accounts Receivable: A$211 Mil
  • GF Value™: A$3.09 vs. price of A$3.72 (20.4% above fair value)
  • GF Score™: 74/100 with 4 warning signs

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


Austal Business Description

Other Exchanges AUTLF:USALX6:Germany
Address 100 Clarence Beach Road, Henderson, Perth, WA, AUS, 6166
Austal Ltd is engaged in designing, constructing, and supporting revolutionary defense and commercial vessels. The company designs, constructs, and supports passenger ferries, vehicle passenger ferries, and offshore and windfarm vessels; naval vessels; naval surface warfare combatants; and patrol boats for government law enforcement and border protection agencies. Its reportable segments are USA Shipbuilding; USA Support; Australasia Shipbuilding and Australasia Support. Maximum revenue is generated from its USA Shipbuilding segment which manufactures high performance defence vessels for U.S. Navy and Coast Guard. Geographically, the company derives a majority of its revenue from the United States of America and the rest from Australia, Europe, Asia, South America, and the Middle East.
74GF Score

Get the complete analysis for ASX:ASB

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

A$3.72
Price
A$3.09
GF Value