Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Itausa Investimentos ITAU's accounts receivables for the quarter that ended in Jun. 2026 was R$1,245 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Itausa Investimentos ITAU's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 50.92.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Itausa Investimentos ITAU's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was R$-1.57.
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.
Itausa Investimentos ITAU'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), Itausa Investimentos ITAU's accounts receivable are only considered to be worth 75% of book value:
Itausa Investimentos ITAU'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.
Itausa Investimentos ITAU Accounts Receivable Related Terms
Itausa Investimentos ITAU 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.
What does a Accounts Receivable of R$1,245 Mil mean?
Itausa Investimentos ITAU (BSP:ITSA3) has a Accounts Receivable of R$1,245 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Itausa Investimentos ITAU and its competitors.
Is Itausa Investimentos ITAU's Accounts Receivable too high?
Itausa Investimentos ITAU's current Accounts Receivable is R$1,245 Mil. Overall, Itausa Investimentos ITAU has a GF Score™ of 74/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Itausa Investimentos ITAU's Accounts Receivable compare to MMM and HON?
Itausa Investimentos ITAU's Accounts Receivable of R$1,245 Mil can be compared against companies in the Conglomerates 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 Conglomerates company?
A good Accounts Receivable depends on the Conglomerates 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 Itausa Investimentos ITAU and its competitors. Itausa Investimentos ITAU's current Accounts Receivable is R$1,245 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Itausa Investimentos ITAU stock overvalued right now?
Based on GuruFocus' analysis, Itausa Investimentos ITAU (BSP:ITSA3) is currently considered Modestly Overvalued. The stock's GF Value™ is R$10.59, compared to a current price of R$13.26 — trading 25.2% above its estimated fair value. The current Accounts Receivable is R$1,245 Mil. Itausa Investimentos ITAU's overall GF Score™ is 74/100 with 6 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 Itausa Investimentos ITAU (BSP:ITSA3), the current Accounts Receivable is R$1,245 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 Itausa Investimentos ITAU (BSP:ITSA3) Overvalued in 2026?
Based on GuruFocus' analysis, Itausa Investimentos ITAU stock appears to be overvalued.
The current stock price of R$13.26 is trading 25.2% above its estimated GF Value™ of R$10.59.
GuruFocus considers Itausa Investimentos ITAU to be Modestly Overvalued.
Key valuation signals for BSP:ITSA3:
Accounts Receivable: R$1,245 Mil
GF Value™: R$10.59 vs. price of R$13.26 (25.2% above fair value)
No single metric tells the full story. See the BSP:ITSA3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Itausa Investimentos ITAU SA is a Brazilian investment holding company. The purpose of the company is to hold equity interests in other companies, in Brazil or abroad, for investment in any sectors of the economy, including through investment funds, disseminating among its investees its principles of appreciation of human capital, governance, and ethics in business. Its portfolio consists of brands such as Itau Unibanco, Motiva, Alpargatas, Aegea, Copa Energia, and Nova Transportadora do Sudeste (NTS). The majority of the revenue for the company is generated from Itau Unibanco, which is a banking institution that offers, directly or using its subsidiaries, a broad range of credit products and other financial services to a diversified individual & corporate client base in Brazil and abroad.
74GF Score
Get the complete analysis for BSP:ITSA3
Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
BSP:ITSA3 has been successfully added to your 
