ATTOF (Atento) Accounts Receivable: $150 Mil (As of Dec. 2022)

Author:

Vera Yuan

Director of Data and Quant Analytics at GuruFocus

Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.

View Profile →

Reviewed by:

Charlie Tian

Founder & CEO of GuruFocus

Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

View Profile →

What is Atento Accounts Receivable?

Atento ATTOF 12 Accounts Receivable is $150 Mil as of Dec. 2022. GuruFocus rates ATTOF with a GF Score™ of 12/100.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Atento's accounts receivables for the quarter that ended in Dec. 2022 was $150 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Atento's Days Sales Outstanding for the quarter that ended in Dec. 2022 was 42.52.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Atento's Net-Net Working Capital per share for the quarter that ended in Dec. 2022 was $-71.05.

Atento 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.

Atento's Days Sales Outstanding for the quarter that ended in Dec. 2022 is calculated as:

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	150.409	/	322.751	*	91
=	42.52

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

Atento's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2022 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)
=	(84.623	+	0.75 * 150.409	+	0.5 * 0	-	1234.839
-	0	-	0)	/	14.601
=	-71.05

* 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.

Atento Accounts Receivable Related Terms

Atento Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Atento's Accounts Receivable can be seen below:

Atento Accounts Receivable Chart

Atento Annual Data

Trend

Dec13

Dec14

Dec15

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Accounts Receivable

Get a 7-Day Free Trial

279.93

334.95

139.62

134.65

150.41

Atento Quarterly Data
	Mar18	Jun18	Sep18	Dec18	Mar19	Jun19	Sep19	Dec19	Mar20	Jun20	Sep20	Dec20	Mar21	Jun21	Sep21	Dec21	Mar22	Jun22	Sep22	Dec22
Accounts Receivable	Get a 7-Day Free Trial															134.65	134.02	91.56	157.18	150.41

12GF Score

Atento SA ATTOF

Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.

View Full Analysis

Atento 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 $150 Mil mean?

Atento (ATTOF) has a Accounts Receivable of $150 Mil as of Dec. 2022. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Atento and its competitors.

Is Atento's Accounts Receivable too high?

Atento's current Accounts Receivable is $150 Mil. Overall, Atento has a GF Score™ of 12/100, reflecting its overall financial health beyond just this single metric.

How does Atento's Accounts Receivable compare to ARC and PFMT?

Atento's Accounts Receivable of $150 Mil can be compared against companies in the Business Services 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 Business Services company?

A good Accounts Receivable depends on the Business Services 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 Atento and its competitors. Atento's current Accounts Receivable is $150 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is Atento stock overvalued right now?

Atento (ATTOF) has a current Accounts Receivable of $150 Mil. The current Accounts Receivable is $150 Mil. Atento's overall GF Score™ is 12/100. 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 Atento (ATTOF), the current Accounts Receivable is $150 Mil as of Dec. 2022. 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.

Atento Business Description

Industry Industrials Business Services

Comparable Companies ARC PFMT ALJJ DLHC SPIR ACTG OMEX NTIP QUAD TISI TSX:TRI CTAS GPN XAMS:WKL XPAR:TEP LSE:RTO ASX:BXB XPAR:SW LSE:ITRK ARMK

Address 1, rue Hildegard Von Bingen, Luxembourg, LUX, L-1282

Website https://www.atento.com

Atento SA is a provider of customer relationship management (CRM) and business process outsourcing (BPO) services & solutions in Latin America. It offers a range of front and back-end services, including sales, customer care, collections, back-office, and technical support services. Atento provides its services and solutions through digital channels, which include SMS, email, chats, social media and apps, and others, as well as through voice and in-person. Its geographical segments are Brazil, America, and EMEA (Europe, the Middle East, and Africa).

12GF Score

Get the complete analysis for ATTOF

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

$0.00

Price

View ATTOF Analysis

See Accounts Receivable data for all stocks →