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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. CAles Holdings's accounts receivables for the quarter that ended in Dec. 2025 was BWP1,408 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
CAles Holdings's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 46.79.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. CAles Holdings's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was BWP1.36.
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.
CAles Holdings'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), CAles Holdings's accounts receivable are only considered to be worth 75% of book value:
CAles Holdings'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.
CAles Holdings Accounts Receivable Related Terms
CAles Holdings Accounts Receivable Historical Data
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The historical data trend for CAles Holdings'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.
What does a Accounts Receivable of BWP1,408 Mil mean?
CAles Holdings (BOT:CAS) has a Accounts Receivable of BWP1,408 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on CAles Holdings and its competitors.
Is CAles Holdings' Accounts Receivable too high?
CAles Holdings' current Accounts Receivable is BWP1,408 Mil. Overall, CAles Holdings has a GF Score™ of 100/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does CAles Holdings' Accounts Receivable compare to CTAS and CPRT?
CAles Holdings' Accounts Receivable of BWP1,408 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 CAles Holdings and its competitors. CAles Holdings's current Accounts Receivable is BWP1,408 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CAles Holdings stock overvalued right now?
Based on GuruFocus' analysis, CAles Holdings (BOT:CAS) is currently considered Fairly Valued. The stock's GF Value™ is BWP15.28, compared to a current price of BWP14.15 — trading 7.4% below its estimated fair value. The current Accounts Receivable is BWP1,408 Mil. CAles Holdings' overall GF Score™ is 100/100 with 3 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 CAles Holdings (BOT:CAS), the current Accounts Receivable is BWP1,408 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 CAles Holdings (BOT:CAS) Overvalued in 2026?
Based on GuruFocus' analysis, CAles Holdings stock appears to be undervalued.
The current stock price of BWP14.15 is trading 7.4% below its estimated GF Value™ of BWP15.28.
GuruFocus considers CAles Holdings to be Fairly Valued.
Key valuation signals for BOT:CAS:
Accounts Receivable: BWP1,408 Mil
GF Value™: BWP15.28 vs. price of BWP14.15 (7.4% below fair value)
No single metric tells the full story. See the BOT:CAS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
CA Sales Holdings Ltd operates within the Fast-Moving Consumer Goods industry and delivers services to blue-chip manufacturers. The services include warehousing and distribution, retail execution and advisory, retail support, training, and technology and data solutions. The company's geographical presence across Southern Africa operates in Botswana, Eswatini, Lesotho, Namibia, South Africa, and other countries. The company generates maximum revenue from the Botswana region.
100GF Score
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