Armac Locacao Logistica e Servicos (BSP:ARML3) Accounts Receivable: R$399 Mil (As of Jun. 2026)

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BSP:ARML3 Armac Locacao Logistica e Servicos SA BSP:ARML3
85 GF Score
Price R$3.30
GF Value R$5.91
Valuation Possible Value Trap
! 7 Warning Signs
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What is Armac Locacao Logistica e Servicos Accounts Receivable?

Armac Locacao Logistica e Servicos BSP:ARML3 +5.43% 85 Accounts Receivable is R$399 Mil as of Jun. 2026. GuruFocus rates BSP:ARML3 with a GF Score™ of 85/100 and a GF Value™ of R$5.91 (Possible Value Trap). The stock has 7 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Armac Locacao Logistica e Servicos's accounts receivables for the quarter that ended in Jun. 2026 was R$399 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Armac Locacao Logistica e Servicos's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 66.67.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Armac Locacao Logistica e Servicos's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was R$-9.60.


Armac Locacao Logistica e Servicos 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.

Armac Locacao Logistica e Servicos's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=398.77/545.813*91
=66.67

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

Armac Locacao Logistica e Servicos'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)
=(900.615+0.75 * 398.77+0.5 * 93.374-4388.482
-0-180.587)/346.034
=-9.60

* 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.


Armac Locacao Logistica e Servicos Accounts Receivable Related Terms


Armac Locacao Logistica e Servicos Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Armac Locacao Logistica e Servicos'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.

Armac Locacao Logistica e Servicos Accounts Receivable Chart

Armac Locacao Logistica e Servicos Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial 170.50 237.50 325.60 444.07 291.43

Armac Locacao Logistica e Servicos Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 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 281.41 275.96 291.43 234.39 398.77
BSP:ARML3
85GF Score
Armac Locacao Logistica e Servicos SA BSP:ARML3
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Armac Locacao Logistica e Servicos 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 R$399 Mil mean?
Armac Locacao Logistica e Servicos (BSP:ARML3) has a Accounts Receivable of R$399 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Armac Locacao Logistica e Servicos and its competitors.
Is Armac Locacao Logistica e Servicos' Accounts Receivable too high?
Armac Locacao Logistica e Servicos' current Accounts Receivable is R$399 Mil. Overall, Armac Locacao Logistica e Servicos has a GF Score™ of 85/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Armac Locacao Logistica e Servicos' Accounts Receivable compare to URI and SUNB?
Armac Locacao Logistica e Servicos' Accounts Receivable of R$399 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 Armac Locacao Logistica e Servicos and its competitors. Armac Locacao Logistica e Servicos's current Accounts Receivable is R$399 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Armac Locacao Logistica e Servicos stock overvalued right now?
Based on GuruFocus' analysis, Armac Locacao Logistica e Servicos (BSP:ARML3) is currently considered Possible Value Trap. The stock's GF Value™ is R$5.91, compared to a current price of R$3.30 — trading 44.2% below its estimated fair value. The current Accounts Receivable is R$399 Mil. Armac Locacao Logistica e Servicos' overall GF Score™ is 85/100 with 7 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 Armac Locacao Logistica e Servicos (BSP:ARML3), the current Accounts Receivable is R$399 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.

Is Armac Locacao Logistica e Servicos (BSP:ARML3) Overvalued in 2026?

Based on GuruFocus' analysis, Armac Locacao Logistica e Servicos stock appears to be undervalued. The current stock price of R$3.30 is trading 44.2% below its estimated GF Value™ of R$5.91. GuruFocus considers Armac Locacao Logistica e Servicos to be Possible Value Trap.

Key valuation signals for BSP:ARML3:

  • Accounts Receivable: R$399 Mil
  • GF Value™: R$5.91 vs. price of R$3.30 (44.2% below fair value)
  • GF Score™: 85/100 with 7 warning signs

No single metric tells the full story. See the BSP:ARML3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Armac Locacao Logistica e Servicos Business Description

Address Avenue Marcos Penteado de Ulhoa Rodrigues, 939, Jatoba Building, 7th Floor, Tambore, Barueri, SP, BRA, 06460
Armac Locacao Logistica e Servicos SA is engaged in offering machinery and equipment on a rental basis. Some of its equipment includes pavers, telescopic handlers, Compaction rollers, Motor graders, crawler tractors, excavators, and Loaders among others.
85GF Score

Get the complete analysis for BSP:ARML3

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

R$3.30
Price
R$5.91
GF Value