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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Armstrong World Industries's accounts receivables for the quarter that ended in Jun. 2026 was R$952 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Armstrong World Industries's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 35.92.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Armstrong World Industries's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was R$-101.79.
Armstrong World Industries 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.
Armstrong World Industries's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Armstrong World Industries's accounts receivable are only considered to be worth 75% of book value:
Armstrong World Industries's Net-Net Working Capital Per Share for the quarter that ended in Jun. 2026 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.
Armstrong World Industries Accounts Receivable Related Terms
Armstrong World Industries Accounts Receivable Historical Data
* 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.
Armstrong World Industries Accounts Receivable Chart
What does a Accounts Receivable of R$952 Mil mean?
Armstrong World Industries (BSP:AWII34) has a Accounts Receivable of R$952 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Armstrong World Industries and its competitors.
Is Armstrong World Industries' Accounts Receivable too high?
Armstrong World Industries' current Accounts Receivable is R$952 Mil. Overall, Armstrong World Industries has a GF Score™ of 86/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Armstrong World Industries' Accounts Receivable compare to FBIN and BLDR?
Armstrong World Industries' Accounts Receivable of R$952 Mil can be compared against companies in the Construction 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 Construction company?
A good Accounts Receivable depends on the Construction 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 Armstrong World Industries and its competitors. Armstrong World Industries's current Accounts Receivable is R$952 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Armstrong World Industries stock overvalued right now?
Based on GuruFocus' analysis, Armstrong World Industries (BSP:AWII34) is currently considered Fairly Valued. The stock's GF Value™ is R$967.59, compared to a current price of R$958.50 — trading 0.9% below its estimated fair value. The current Accounts Receivable is R$952 Mil. Armstrong World Industries' overall GF Score™ is 86/100. 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 Armstrong World Industries (BSP:AWII34), the current Accounts Receivable is R$952 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 Armstrong World Industries (BSP:AWII34) Overvalued in 2026?
Based on GuruFocus' analysis, Armstrong World Industries stock appears to be undervalued.
The current stock price of R$958.50 is trading 0.9% below its estimated GF Value™ of R$967.59.
GuruFocus considers Armstrong World Industries to be Fairly Valued.
Key valuation signals for BSP:AWII34:
Accounts Receivable: R$952 Mil
GF Value™: R$967.59 vs. price of R$958.50 (0.9% below fair value)
No single metric tells the full story. See the BSP:AWII34 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Armstrong World Industries Inc designs and manufactures exterior architectural applications, including ceilings, specialty walls, and exterior metal solutions, using materials such as mineral fiber, fiberglass, metal, felt, architectural resin and glass, wood, wood fiber, and glass-reinforced-gypsum. Its segments include Mineral Fiber, which produces suspended mineral fiber and fiberglass ceiling systems and includes results from the Worthington Armstrong Venture (WAVE) for ceiling suspension system (grid) products; Architectural Specialties, which designs, produces, and sources specialty ceilings, walls, and other architectural applications for commercial settings, with revenues mainly project driven; and Unallocated Corporate. The company operates in the United States and Canada.
86GF Score
Get the complete analysis for BSP:AWII34
Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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