BLLQF (Bell Equipment) Accounts Receivable: $61.7 Mil (As of Dec. 2025)

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BLLQF Bell Equipment Ltd BLLQF
49 GF Score
Price $2.35
GF Value $1.00
Valuation Significantly Overvalued
! 4 Warning Signs
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What is Bell Equipment Accounts Receivable?

Bell Equipment BLLQF 49 Accounts Receivable is $61.7 Mil as of Dec. 2025. GuruFocus rates BLLQF with a GF Score™ of 49/100 and a GF Value™ of $1.00 (Significantly 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. Bell Equipment's accounts receivables for the quarter that ended in Dec. 2025 was $61.7 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Bell Equipment's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 37.57.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Bell Equipment's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $0.32.


Bell Equipment 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=61.73/299.87*91
=37.57

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

Bell Equipment'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)
=(32.57+0.75 * 61.73+0.5 * 280.549-180.684
-0-7.413)/95.597
=0.32

* 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.


Bell Equipment Accounts Receivable Related Terms


Bell Equipment Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Bell Equipment'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.

Bell Equipment Accounts Receivable Chart

Bell Equipment Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 52.71 58.43 86.09 61.49 61.73

Bell Equipment 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 86.09 108.78 61.49 97.63 61.73
BLLQF
49GF Score
Bell Equipment Ltd BLLQF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Bell Equipment 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 $61.7 Mil mean?
Bell Equipment (BLLQF) has a Accounts Receivable of $61.7 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Bell Equipment and its competitors.
Is Bell Equipment's Accounts Receivable too high?
Bell Equipment's current Accounts Receivable is $61.7 Mil. Overall, Bell Equipment has a GF Score™ of 49/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Bell Equipment's Accounts Receivable compare to CAT and DE?
Bell Equipment's Accounts Receivable of $61.7 Mil can be compared against companies in the Farm & Heavy Construction Machinery 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 Farm & Heavy Construction Machinery company?
A good Accounts Receivable depends on the Farm & Heavy Construction Machinery 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 Bell Equipment and its competitors. Bell Equipment's current Accounts Receivable is $61.7 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bell Equipment stock overvalued right now?
Based on GuruFocus' analysis, Bell Equipment (BLLQF) is currently considered Significantly Overvalued. The stock's GF Value™ is $1.00, compared to a current price of $2.35 — trading 135% above its estimated fair value. The current Accounts Receivable is $61.7 Mil. Bell Equipment's overall GF Score™ is 49/100 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 Bell Equipment (BLLQF), the current Accounts Receivable is $61.7 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 Bell Equipment (BLLQF) Overvalued in 2026?

Based on GuruFocus' analysis, Bell Equipment stock appears to be overvalued. The current stock price of $2.35 is trading 135% above its estimated GF Value™ of $1.00. GuruFocus considers Bell Equipment to be Significantly Overvalued.

Key valuation signals for BLLQF:

  • Accounts Receivable: $61.7 Mil
  • GF Value™: $1.00 vs. price of $2.35 (135% above fair value)
  • GF Score™: 49/100 with 4 warning signs

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


Bell Equipment Business Description

Other Exchanges BEL:South AfricaB2K:Germany
Address 13 - 19 Carbonode Cell Road, Alton, Richards Bay, ZAF, 3900
Bell Equipment Ltd designs and manufactures a wide Collection of products. This includes a complete range of Bell forestry and agriculture products. It seeks to develop and support local suppliers and invests in outreach initiatives with a focus on education, training, and development both internally and externally. It conducts two main business operations Manufacturing, assembly, logistics and dealer sales operations which is OEM operations comprising manufacturing, assembly and sales of equipment and aftermarket products to independent dealers for their distribution to market; and Direct Sales operations which is owned distribution operations for direct sales of own manufactured products, other third party products and the supply of aftermarket support and products to market.
49GF Score

Get the complete analysis for BLLQF

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

$2.35
Price
$1.00
GF Value