CPFL Energia (BSP:CPFE3) Accounts Receivable: R$6,341 Mil (As of Jun. 2026)

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BSP:CPFE3 CPFL Energia SA BSP:CPFE3
77 GF Score
Price R$46.83
GF Value R$38.96
Valuation Modestly Overvalued
! 3 Warning Signs
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What is CPFL Energia Accounts Receivable?

CPFL Energia BSP:CPFE3 +0.21% 77 Accounts Receivable is R$6,341 Mil as of Jun. 2026. GuruFocus rates BSP:CPFE3 with a GF Score™ of 77/100 and a GF Value™ of R$38.96 (Modestly Overvalued). The stock has 3 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. CPFL Energia's accounts receivables for the quarter that ended in Jun. 2026 was R$6,341 Mil.

Accounts receivable can be measured by Days Sales Outstanding. CPFL Energia's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 52.09.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. CPFL Energia's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was R$-44.31.


CPFL Energia 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.

CPFL Energia's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=6340.947/11107.43*91
=52.09

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

CPFL Energia'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)
=(4801.28+0.75 * 6340.947+0.5 * 259.764-59781.241
-0-957.53)/1152.254
=-44.31

* 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.


CPFL Energia Accounts Receivable Related Terms


CPFL Energia Accounts Receivable Historical Data

* Premium members only.

The historical data trend for CPFL Energia'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.

CPFL Energia Accounts Receivable Chart

CPFL Energia 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 5,425.18 5,071.13 6,190.13 5,883.89 6,244.46

CPFL Energia 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 5,588.08 5,926.52 6,244.46 6,341.68 6,340.95
BSP:CPFE3
77GF Score
CPFL Energia SA BSP:CPFE3
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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CPFL Energia 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$6,341 Mil mean?
CPFL Energia (BSP:CPFE3) has a Accounts Receivable of R$6,341 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on CPFL Energia and its competitors.
Is CPFL Energia's Accounts Receivable too high?
CPFL Energia's current Accounts Receivable is R$6,341 Mil. Overall, CPFL Energia has a GF Score™ of 77/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does CPFL Energia's Accounts Receivable compare to NEE and SO?
CPFL Energia's Accounts Receivable of R$6,341 Mil can be compared against companies in the Utilities - Regulated 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 an Utilities - Regulated company?
A good Accounts Receivable depends on the Utilities - Regulated 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 CPFL Energia and its competitors. CPFL Energia's current Accounts Receivable is R$6,341 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CPFL Energia stock overvalued right now?
Based on GuruFocus' analysis, CPFL Energia (BSP:CPFE3) is currently considered Modestly Overvalued. The stock's GF Value™ is R$38.96, compared to a current price of R$46.83 — trading 20.2% above its estimated fair value. The current Accounts Receivable is R$6,341 Mil. CPFL Energia's overall GF Score™ is 77/100 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 CPFL Energia (BSP:CPFE3), the current Accounts Receivable is R$6,341 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 CPFL Energia (BSP:CPFE3) Overvalued in 2026?

Based on GuruFocus' analysis, CPFL Energia stock appears to be overvalued. The current stock price of R$46.83 is trading 20.2% above its estimated GF Value™ of R$38.96. GuruFocus considers CPFL Energia to be Modestly Overvalued.

Key valuation signals for BSP:CPFE3:

  • Accounts Receivable: R$6,341 Mil
  • GF Value™: R$38.96 vs. price of R$46.83 (20.2% above fair value)
  • GF Score™: 77/100 with 3 warning signs

No single metric tells the full story. See the BSP:CPFE3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


CPFL Energia Business Description

Address Rua Jorge Figueiredo Correa, No. 1632, Jardim Professora Tarcilia, Campinas, Sao Paulo, SP, BRA, 13087-397
CPFL Energia SA operates as a holding company. Along with its subsidiaries, the company is engaged in distribution, generation, transmission and commercialization activities of electric energy in Brazil. It also provides energy-related services through its solutions division, including energy management and trading, energy efficiency services, distributed generation, energy infrastructure development, and consulting services. The company's operating segments are (i) electric energy distribution activities, (ii) electric energy generation, (iii) electric energy transmission, (iv) energy commercialization, (v) service activities, and (vi) other activities not listed in the previous items. The majority of the company's revenue is derived from the electric energy distribution segment.
77GF Score

Get the complete analysis for BSP:CPFE3

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

R$46.83
Price
R$38.96
GF Value