Embpar Participacoes (BSP:EPAR3) Accounts Receivable: R$0.00 Mil (As of Jun. 2026)

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BSP:EPAR3 Embpar Participacoes SA BSP:EPAR3
30 GF Score
Price R$1.35
GF Value R$0.43
Valuation Significantly Overvalued
! 2 Warning Signs
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What is Embpar Participacoes Accounts Receivable?

Embpar Participacoes BSP:EPAR3 +0.75% 30 Accounts Receivable is R$0.00 Mil as of Jun. 2026. GuruFocus rates BSP:EPAR3 with a GF Score™ of 30/100 and a GF Value™ of R$0.43 (Significantly Overvalued). The stock has 2 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Embpar Participacoes's accounts receivables for the quarter that ended in Jun. 2026 was R$0.00 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Embpar Participacoes's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 0.00.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Embpar Participacoes's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was R$-0.49.

Embpar Participacoes 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0/0.393*91
=0.00

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

Embpar Participacoes'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)
=(9.91+0.75 * 0+0.5 * 0-17.157
-0-0)/14.861
=-0.49

* 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.

Embpar Participacoes Accounts Receivable Related Terms

Embpar Participacoes Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Embpar Participacoes'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.

Embpar Participacoes Accounts Receivable Chart

Embpar Participacoes 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 48.56 93.10 1.53 0.40 0.01

Embpar Participacoes 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 0.12 0.13 0.01 0.00 0.00
BSP:EPAR3
30GF Score
Embpar Participacoes SA BSP:EPAR3
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Embpar Participacoes 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$0.00 Mil mean?
Embpar Participacoes (BSP:EPAR3) has a Accounts Receivable of R$0.00 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Embpar Participacoes and its competitors.
Is Embpar Participacoes' Accounts Receivable too high?
Embpar Participacoes' current Accounts Receivable is R$0.00 Mil. Overall, Embpar Participacoes has a GF Score™ of 30/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Embpar Participacoes' Accounts Receivable compare to SSD and UFPI?
Embpar Participacoes' Accounts Receivable of R$0.00 Mil can be compared against companies in the Forest Products 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 Forest Products company?
A good Accounts Receivable depends on the Forest Products 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 Embpar Participacoes and its competitors. Embpar Participacoes's current Accounts Receivable is R$0.00 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Embpar Participacoes stock overvalued right now?
Based on GuruFocus' analysis, Embpar Participacoes (BSP:EPAR3) is currently considered Significantly Overvalued. The stock's GF Value™ is R$0.43, compared to a current price of R$1.35 — trading 214% above its estimated fair value. The current Accounts Receivable is R$0.00 Mil. Embpar Participacoes' overall GF Score™ is 30/100 with 2 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 Embpar Participacoes (BSP:EPAR3), the current Accounts Receivable is R$0.00 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 Embpar Participacoes (BSP:EPAR3) Overvalued in 2026?

Based on GuruFocus' analysis, Embpar Participacoes stock appears to be overvalued. The current stock price of R$1.35 is trading 214% above its estimated GF Value™ of R$0.43. GuruFocus considers Embpar Participacoes to be Significantly Overvalued.

Key valuation signals for BSP:EPAR3:

  • Accounts Receivable: R$0.00 Mil
  • GF Value™: R$0.43 vs. price of R$1.35 (214% above fair value)
  • GF Score™: 30/100 with 2 warning signs

No single metric tells the full story. See the BSP:EPAR3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Embpar Participacoes Business Description

Address BR-280, Km 133, acesso Rio Preto Velho, Rio Negrinho, SC, BRA, 89295-000
Embpar Participacoes SA formerly Battistella Administracao e Participacoes SA engages in the production of sawn lumber of Pinus taeda and Pinus elliottii, kiln-dried in greenhouses (KD). Its product includes pine limber, wood chips, sawdust, pine timber.
30GF Score

Get the complete analysis for BSP:EPAR3

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

R$1.35
Price
R$0.43
GF Value