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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Bath & Body Works's accounts receivables for the quarter that ended in Jul. 2026 was $154 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Bath & Body Works's Days Sales Outstanding for the quarter that ended in Jul. 2026 was 9.28.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Bath & Body Works's Net-Net Working Capital per share for the quarter that ended in Jul. 2026 was $-24.06.
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.
Bath & Body Works's Days Sales Outstanding for the quarter that ended in Jul. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Bath & Body Works's accounts receivable are only considered to be worth 75% of book value:
Bath & Body Works's Net-Net Working Capital Per Share for the quarter that ended in Jul. 2026 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.
Bath & Body Works Accounts Receivable Related Terms
Bath & Body Works Accounts Receivable Historical Data
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The historical data trend for Bath & Body Works'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.
Bath & Body Works (BBWI) has a Accounts Receivable of $154 Mil as of Jul. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Bath & Body Works and its competitors.
Is Bath & Body Works' Accounts Receivable too high?
Bath & Body Works' current Accounts Receivable is $154 Mil. Overall, Bath & Body Works has a GF Score™ of 66/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Bath & Body Works' Accounts Receivable compare to MNSO and RH?
Bath & Body Works' Accounts Receivable of $154 Mil can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Accounts Receivable depends on the Retail - Cyclical 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 Bath & Body Works and its competitors. Bath & Body Works's current Accounts Receivable is $154 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bath & Body Works stock overvalued right now?
Based on GuruFocus' analysis, Bath & Body Works (BBWI) is currently considered Significantly Undervalued. The stock's GF Value™ is $32.93, compared to a current price of $19.45 — trading 41% below its estimated fair value. The current Accounts Receivable is $154 Mil. Bath & Body Works' overall GF Score™ is 66/100 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 Bath & Body Works (BBWI), the current Accounts Receivable is $154 Mil as of Jul. 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 Bath & Body Works (BBWI) Overvalued in 2026?
Based on GuruFocus' analysis, Bath & Body Works stock appears to be undervalued.
The current stock price of $19.45 is trading 41% below its estimated GF Value™ of $32.93.
GuruFocus considers Bath & Body Works to be Significantly Undervalued.
Key valuation signals for BBWI:
Accounts Receivable: $154 Mil
GF Value™: $32.93 vs. price of $19.45 (41% below fair value)
No single metric tells the full story. See the BBWI stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Bath & Body Works is a specialty home fragrance and fragrant body care retailer operating under the Bath & Body Works, C.O. Bigelow, and White Barn brands. The company generates most of its business in North America, with just 4% of sales from international markets in fiscal 2025. For fiscal 2025, 77% of sales stemmed from the brick-and-mortar network of more than 1,900 retail stores, similar to 2024 levels, as consumer shopping patterns remained normal. Future growth is expected from store upgrades, digital and international channels, as well as adjacent category expansions like men's and lip.
66GF Score
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