MANUFACTURAS DE CEMENTO (BOG:TITAN) Accounts Receivable: COP22,136 Mil (As of Jun. 2026)

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What is MANUFACTURAS DE CEMENTO Accounts Receivable?

MANUFACTURAS DE CEMENTO BOG:TITAN Accounts Receivable is COP22,136 Mil as of Jun. 2026.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. MANUFACTURAS DE CEMENTO's accounts receivables for the quarter that ended in Jun. 2026 was COP22,136 Mil.

Accounts receivable can be measured by Days Sales Outstanding. MANUFACTURAS DE CEMENTO's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 90.15.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. MANUFACTURAS DE CEMENTO's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was COP-27,143.59.


MANUFACTURAS DE CEMENTO 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.

MANUFACTURAS DE CEMENTO's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=22136.458/22406.369*91
=90.15

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

MANUFACTURAS DE CEMENTO'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)
=(8892.226+0.75 * 22136.458+0.5 * 23179.253-74955.395
-0-88.084)/1.398462
=-27,143.59

* 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.


MANUFACTURAS DE CEMENTO Accounts Receivable Related Terms


MANUFACTURAS DE CEMENTO Accounts Receivable Historical Data

* Premium members only.

The historical data trend for MANUFACTURAS DE CEMENTO'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.

MANUFACTURAS DE CEMENTO Accounts Receivable Chart

MANUFACTURAS DE CEMENTO 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 13,951.01 14,053.89 25,768.63 20,958.10 20,155.37

MANUFACTURAS DE CEMENTO Quarterly Data
Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 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 22,199.36 23,051.44 20,155.37 22,084.95 22,136.46

MANUFACTURAS DE CEMENTO 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 COP22,136 Mil mean?
MANUFACTURAS DE CEMENTO (BOG:TITAN) has a Accounts Receivable of COP22,136 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on MANUFACTURAS DE CEMENTO and its competitors.
Is MANUFACTURAS DE CEMENTO's Accounts Receivable too high?
MANUFACTURAS DE CEMENTO's current Accounts Receivable is COP22,136 Mil.
How does MANUFACTURAS DE CEMENTO's Accounts Receivable compare to competitors?
MANUFACTURAS DE CEMENTO's Accounts Receivable of COP22,136 Mil can be compared against companies in the Building Materials 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 Building Materials company?
A good Accounts Receivable depends on the Building Materials 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 MANUFACTURAS DE CEMENTO and its competitors. MANUFACTURAS DE CEMENTO's current Accounts Receivable is COP22,136 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is MANUFACTURAS DE CEMENTO stock overvalued right now?
MANUFACTURAS DE CEMENTO (BOG:TITAN) has a current Accounts Receivable of COP22,136 Mil. The current Accounts Receivable is COP22,136 Mil. 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 MANUFACTURAS DE CEMENTO (BOG:TITAN), the current Accounts Receivable is COP22,136 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.

MANUFACTURAS DE CEMENTO Business Description

Address Autopista Medellin Km 2.4, Al, Occidente del Rio Bogota, Cota, COL
MANUFACTURAS DE CEMENTO SA operates in the building materials industry. The products offered by the company include beams, panels, grids, benches, pipes, box culvert, inspection wells, and sinks. The projects of the company are Crespo tunnel, sirena avenue, and box culvert lima.