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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. COG Financial Services's accounts receivables for the quarter that ended in Dec. 2025 was A$21.8 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
COG Financial Services's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 37.49.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. COG Financial Services's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was A$-1.37.
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.
COG Financial Services'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), COG Financial Services's accounts receivable are only considered to be worth 75% of book value:
COG Financial Services'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.
COG Financial Services Accounts Receivable Related Terms
COG Financial Services Accounts Receivable Historical Data
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The historical data trend for COG Financial Services'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$21.8 Mil mean?
COG Financial Services (ASX:COG) has a Accounts Receivable of A$21.8 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on COG Financial Services and its competitors.
Is COG Financial Services' Accounts Receivable too high?
COG Financial Services' current Accounts Receivable is A$21.8 Mil. Overall, COG Financial Services has a GF Score™ of 30/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does COG Financial Services' Accounts Receivable compare to MS and GS?
COG Financial Services' Accounts Receivable of A$21.8 Mil can be compared against companies in the Capital Markets 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 Capital Markets company?
A good Accounts Receivable depends on the Capital Markets 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 COG Financial Services and its competitors. COG Financial Services's current Accounts Receivable is A$21.8 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is COG Financial Services stock overvalued right now?
Based on GuruFocus' analysis, COG Financial Services (ASX:COG) is currently considered Significantly Overvalued. The stock's GF Value™ is A$0.76, compared to a current price of A$1.29 — trading 69.1% above its estimated fair value. The current Accounts Receivable is A$21.8 Mil. COG Financial Services' overall GF Score™ is 30/100 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 COG Financial Services (ASX:COG), the current Accounts Receivable is A$21.8 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 COG Financial Services (ASX:COG) Overvalued in 2026?
Based on GuruFocus' analysis, COG Financial Services stock appears to be overvalued.
The current stock price of A$1.29 is trading 69.1% above its estimated GF Value™ of A$0.76.
GuruFocus considers COG Financial Services to be Significantly Overvalued.
Key valuation signals for ASX:COG:
Accounts Receivable: A$21.8 Mil
GF Value™: A$0.76 vs. price of A$1.29 (69.1% above fair value)
No single metric tells the full story. See the ASX:COG stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
COG Financial Services Ltd is engaged in the equipment finance sector. The investment objective of the company is to grow its earnings per share by investing in complementary entities and growing existing businesses that specialise in equipment finance broking, finance aggregation, and commercial leases for essential business assets. Its segments include Finance Broking and Aggregation, which is the key revenue driver, focused on the aggregation of broker volumes to maximize profitability through scale and finance broking focused on products finance and asset types; Novated Leasing; Asset Management and Lending activities, and others.
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