ATO (Atmos Energy) Accounts Receivable: $469 Mil (As of Jun. 2026)

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ATO Atmos Energy Corp ATO
85 GF Score
Price $166.65
GF Value $162.15
Valuation Fairly Valued
! 4 Warning Signs
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What is Atmos Energy Accounts Receivable?

Atmos Energy ATO -0.34% 85 Accounts Receivable is $469 Mil as of Jun. 2026. GuruFocus rates ATO with a GF Score™ of 85/100 and a GF Value™ of $162.15 (Fairly Valued). 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. Atmos Energy's accounts receivables for the quarter that ended in Jun. 2026 was $469 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Atmos Energy's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 48.73.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Atmos Energy's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $-91.00.


Atmos Energy 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.

Atmos Energy's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=469.455/879.059*91
=48.73

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

Atmos Energy's Net-Net Working Capital Per Share for the quarter that ended in Jun. 2026 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)
=(520.953+0.75 * 469.455+0.5 * 154.429-16327.481
-0-0)/168.986
=-91.00

* 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.


Atmos Energy Accounts Receivable Related Terms


Atmos Energy Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Atmos Energy'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.

Atmos Energy Accounts Receivable Chart

Atmos Energy Annual Data
Trend Sep16 Sep17 Sep18 Sep19 Sep20 Sep21 Sep22 Sep23 Sep24 Sep25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 218.22 258.33 198.98 220.87 213.65

Atmos Energy Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 399.53 213.65 731.13 644.63 469.46
ATO
85GF Score
Atmos Energy Corp ATO
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Atmos Energy 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 $469 Mil mean?
Atmos Energy (ATO) has a Accounts Receivable of $469 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Atmos Energy and its competitors.
Is Atmos Energy's Accounts Receivable too high?
Atmos Energy's current Accounts Receivable is $469 Mil. Overall, Atmos Energy has a GF Score™ of 85/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Atmos Energy's Accounts Receivable compare to NI and UGI?
Atmos Energy's Accounts Receivable of $469 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 Atmos Energy and its competitors. Atmos Energy's current Accounts Receivable is $469 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Atmos Energy stock overvalued right now?
Based on GuruFocus' analysis, Atmos Energy (ATO) is currently considered Fairly Valued. The stock's GF Value™ is $162.15, compared to a current price of $166.65 — trading 2.8% above its estimated fair value. The current Accounts Receivable is $469 Mil. Atmos Energy's overall GF Score™ is 85/100 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 Atmos Energy (ATO), the current Accounts Receivable is $469 Mil as of Jun. 2026. 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 Atmos Energy (ATO) Overvalued in 2026?

Based on GuruFocus' analysis, Atmos Energy stock appears to be overvalued. The current stock price of $166.65 is trading 2.8% above its estimated GF Value™ of $162.15. GuruFocus considers Atmos Energy to be Fairly Valued.

Key valuation signals for ATO:

  • Accounts Receivable: $469 Mil
  • GF Value™: $162.15 vs. price of $166.65 (2.8% above fair value)
  • GF Score™: 85/100 with 4 warning signs

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


Atmos Energy Business Description

Address 5430 LBJ Freeway, Suite 1800, Three Lincoln Centre, Dallas, TX, USA, 75240
Atmos Energy is the largest publicly traded, fully regulated, pure-play natural gas utility in the United States, serving more than 3.3 million customers in Texas, Colorado, Kansas, Kentucky, Louisiana, Mississippi, Tennessee, and Virginia. About two thirds of its earnings come from Texas, where it distributes natural gas in northern Texas and owns an intrastate gas pipeline spanning several key shale gas formations and interconnected with five storage facilities.
85GF Score

Get the complete analysis for ATO

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

$166.65
Price
$162.15
GF Value