Cruzeiro do Sul Educacional (BSP:CSED3) Accounts Receivable: R$232 Mil (As of Mar. 2026)

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BSP:CSED3 Cruzeiro do Sul Educacional SA BSP:CSED3
79 GF Score
Price R$4.40
GF Value R$5.45
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Cruzeiro do Sul Educacional Accounts Receivable?

Cruzeiro do Sul Educacional BSP:CSED3 -3.30% 79 Accounts Receivable is R$232 Mil as of Mar. 2026. GuruFocus rates BSP:CSED3 with a GF Score™ of 79/100 and a GF Value™ of R$5.45 (Modestly Undervalued). 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. Cruzeiro do Sul Educacional's accounts receivables for the quarter that ended in Mar. 2026 was R$232 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Cruzeiro do Sul Educacional's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 30.17.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Cruzeiro do Sul Educacional's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was R$-5.77.


Cruzeiro do Sul Educacional 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.

Cruzeiro do Sul Educacional's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=232.065/701.959*91
=30.17

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

Cruzeiro do Sul Educacional's Net-Net Working Capital Per Share for the quarter that ended in Mar. 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)
=(930.828+0.75 * 232.065+0.5 * 0-3208.364
-0-0)/364.543
=-5.77

* 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.


Cruzeiro do Sul Educacional Accounts Receivable Related Terms


Cruzeiro do Sul Educacional Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Cruzeiro do Sul Educacional'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.

Cruzeiro do Sul Educacional Accounts Receivable Chart

Cruzeiro do Sul Educacional Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial 187.82 216.00 261.13 191.01 204.07

Cruzeiro do Sul Educacional Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 199.83 225.14 189.88 204.07 232.07
BSP:CSED3
79GF Score
Cruzeiro do Sul Educacional SA BSP:CSED3
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Cruzeiro do Sul Educacional 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$232 Mil mean?
Cruzeiro do Sul Educacional (BSP:CSED3) has a Accounts Receivable of R$232 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Cruzeiro do Sul Educacional and its competitors.
Is Cruzeiro do Sul Educacional's Accounts Receivable too high?
Cruzeiro do Sul Educacional's current Accounts Receivable is R$232 Mil. Overall, Cruzeiro do Sul Educacional has a GF Score™ of 79/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Cruzeiro do Sul Educacional's Accounts Receivable compare to EDU and TAL?
Cruzeiro do Sul Educacional's Accounts Receivable of R$232 Mil can be compared against companies in the Education 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 Education company?
A good Accounts Receivable depends on the Education 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 Cruzeiro do Sul Educacional and its competitors. Cruzeiro do Sul Educacional's current Accounts Receivable is R$232 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cruzeiro do Sul Educacional stock overvalued right now?
Based on GuruFocus' analysis, Cruzeiro do Sul Educacional (BSP:CSED3) is currently considered Modestly Undervalued. The stock's GF Value™ is R$5.45, compared to a current price of R$4.40 — trading 19.3% below its estimated fair value. The current Accounts Receivable is R$232 Mil. Cruzeiro do Sul Educacional's overall GF Score™ is 79/100 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 Cruzeiro do Sul Educacional (BSP:CSED3), the current Accounts Receivable is R$232 Mil as of Mar. 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 Cruzeiro do Sul Educacional (BSP:CSED3) Overvalued in 2026?

Based on GuruFocus' analysis, Cruzeiro do Sul Educacional stock appears to be undervalued. The current stock price of R$4.40 is trading 19.3% below its estimated GF Value™ of R$5.45. GuruFocus considers Cruzeiro do Sul Educacional to be Modestly Undervalued.

Key valuation signals for BSP:CSED3:

  • Accounts Receivable: R$232 Mil
  • GF Value™: R$5.45 vs. price of R$4.40 (19.3% below fair value)
  • GF Score™: 79/100 with 3 warning signs

No single metric tells the full story. See the BSP:CSED3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Cruzeiro do Sul Educacional Business Description

Address Rua Cesario Galeno, 448/475 - Tatuape, Sao Paulo, SP, BRA, 03071-000
Cruzeiro do Sul Educacional SA is engaged in the business of providing education services. It provides higher education, graduate programs, postgraduate courses, childhood education, and technical education.
79GF Score

Get the complete analysis for BSP:CSED3

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

R$4.40
Price
R$5.45
GF Value