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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. BlueScope Steel's accounts receivables for the quarter that ended in Dec. 2025 was $992 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
BlueScope Steel's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 33.14.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. BlueScope Steel's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $-9.81.
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.
BlueScope Steel'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), BlueScope Steel's accounts receivable are only considered to be worth 75% of book value:
BlueScope Steel'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.
BlueScope Steel Accounts Receivable Related Terms
BlueScope Steel Accounts Receivable Historical Data
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The historical data trend for BlueScope Steel'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.
BlueScope Steel (BLSFY) has a Accounts Receivable of $992 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on BlueScope Steel and its competitors.
Is BlueScope Steel's Accounts Receivable too high?
BlueScope Steel's current Accounts Receivable is $992 Mil. Overall, BlueScope Steel has a GF Score™ of 76/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does BlueScope Steel's Accounts Receivable compare to NUE and STLD?
BlueScope Steel's Accounts Receivable of $992 Mil can be compared against companies in the Steel 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 Steel company?
A good Accounts Receivable depends on the Steel 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 BlueScope Steel and its competitors. BlueScope Steel's current Accounts Receivable is $992 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is BlueScope Steel stock overvalued right now?
Based on GuruFocus' analysis, BlueScope Steel (BLSFY) is currently considered Significantly Overvalued. The stock's GF Value™ is $69.51, compared to a current price of $106.89 — trading 53.8% above its estimated fair value. The current Accounts Receivable is $992 Mil. BlueScope Steel's overall GF Score™ is 76/100 with 9 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 BlueScope Steel (BLSFY), the current Accounts Receivable is $992 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 BlueScope Steel (BLSFY) Overvalued in 2026?
Based on GuruFocus' analysis, BlueScope Steel stock appears to be overvalued.
The current stock price of $106.89 is trading 53.8% above its estimated GF Value™ of $69.51.
GuruFocus considers BlueScope Steel to be Significantly Overvalued.
Key valuation signals for BLSFY:
Accounts Receivable: $992 Mil
GF Value™: $69.51 vs. price of $106.89 (53.8% above fair value)
No single metric tells the full story. See the BLSFY stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
BlueScope is an Australia-based steelmaker with five business units. The Australian steel products segment mainly specializes in branded coated and painted flat steel products, sold domestically. North Star is the group's US minimill, specializing in the production of hot rolled coil for US construction and automotive sectors. Building products Asia operates across Southeast Asia, China, and India, and the US building and coated products North America is involved in metal coating and painting, and the supply to nonresidential construction projects using BlueScope's materials. New Zealand steel and the Pacific Islands business produces flat and long steel products for New Zealand and building components for the Pacific Islands.
76GF Score
Get the complete analysis for BLSFY
Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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