JHSF Participacoes (BSP:JHSF3) Accounts Receivable: R$828 Mil (As of Jun. 2026)

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BSP:JHSF3 JHSF Participacoes SA BSP:JHSF3
75 GF Score
Price R$11.98
GF Value R$10.29
Valuation Modestly Overvalued
! 6 Warning Signs
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What is JHSF Participacoes Accounts Receivable?

JHSF Participacoes BSP:JHSF3 +3.28% 75 Accounts Receivable is R$828 Mil as of Jun. 2026. GuruFocus rates BSP:JHSF3 with a GF Score™ of 75/100 and a GF Value™ of R$10.29 (Modestly Overvalued). The stock has 6 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. JHSF Participacoes's accounts receivables for the quarter that ended in Jun. 2026 was R$828 Mil.

Accounts receivable can be measured by Days Sales Outstanding. JHSF Participacoes's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 80.81.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. JHSF Participacoes's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was R$-8.80.


JHSF 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.

JHSF 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
=828.316/935.319*91
=80.81

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

JHSF 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)
=(4291.578+0.75 * 828.316+0.5 * 1658.489-11180.97
-0-392.233)/662.750
=-8.80

* 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.


JHSF Participacoes Accounts Receivable Related Terms


JHSF Participacoes Accounts Receivable Historical Data

* Premium members only.

The historical data trend for JHSF 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.

JHSF Participacoes Accounts Receivable Chart

JHSF 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 525.25 785.90 613.52 766.81 693.86

JHSF 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 1,099.82 691.52 693.86 738.44 828.32
BSP:JHSF3
75GF Score
JHSF Participacoes SA BSP:JHSF3
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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JHSF 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$828 Mil mean?
JHSF Participacoes (BSP:JHSF3) has a Accounts Receivable of R$828 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on JHSF Participacoes and its competitors.
Is JHSF Participacoes' Accounts Receivable too high?
JHSF Participacoes' current Accounts Receivable is R$828 Mil. Overall, JHSF Participacoes has a GF Score™ of 75/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does JHSF Participacoes' Accounts Receivable compare to competitors?
JHSF Participacoes' Accounts Receivable of R$828 Mil can be compared against companies in the Real Estate 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 Real Estate company?
A good Accounts Receivable depends on the Real Estate 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 JHSF Participacoes and its competitors. JHSF Participacoes's current Accounts Receivable is R$828 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is JHSF Participacoes stock overvalued right now?
Based on GuruFocus' analysis, JHSF Participacoes (BSP:JHSF3) is currently considered Modestly Overvalued. The stock's GF Value™ is R$10.29, compared to a current price of R$11.98 — trading 16.4% above its estimated fair value. The current Accounts Receivable is R$828 Mil. JHSF Participacoes' overall GF Score™ is 75/100 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 JHSF Participacoes (BSP:JHSF3), the current Accounts Receivable is R$828 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 JHSF Participacoes (BSP:JHSF3) Overvalued in 2026?

Based on GuruFocus' analysis, JHSF Participacoes stock appears to be overvalued. The current stock price of R$11.98 is trading 16.4% above its estimated GF Value™ of R$10.29. GuruFocus considers JHSF Participacoes to be Modestly Overvalued.

Key valuation signals for BSP:JHSF3:

  • Accounts Receivable: R$828 Mil
  • GF Value™: R$10.29 vs. price of R$11.98 (16.4% above fair value)
  • GF Score™: 75/100 with 6 warning signs

No single metric tells the full story. See the BSP:JHSF3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


JHSF Participacoes Business Description

Address Avenida Magalhaes de Castro, 4.800 Torre 3 Continental Tower -27th floor, Sao Paulo, SP, BRA, 05502-001
JHSF Participacoes SA is a real estate company. The company is involved in in the development, purchase and sale, as well as lease of residential and commercial properties; the construction and operation of shopping centers; the provision of administration and contract management services, and the operation of hotels and tourist activities. JHSF has four segments of business: Recurring income, Real estate business and airport, Hotels and restaurants and Main administrative office.
75GF Score

Get the complete analysis for BSP:JHSF3

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

R$11.98
Price
R$10.29
GF Value