YPF (BUE:YPFD) Accounts Receivable: ARS3,309,008 Mil (As of Jun. 2026)

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BUE:YPFD YPF SA BUE:YPFD
73 GF Score
Price ARS8,150.00
GF Value ARS6,328.75
Valuation Modestly Overvalued
! 6 Warning Signs
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What is YPF Accounts Receivable?

YPF BUE:YPFD +1.31% 73 Accounts Receivable is ARS3,309,008 Mil as of Jun. 2026. GuruFocus rates BUE:YPFD with a GF Score™ of 73/100 and a GF Value™ of ARS6,328.75 (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. YPF's accounts receivables for the quarter that ended in Jun. 2026 was ARS3,309,008 Mil.

Accounts receivable can be measured by Days Sales Outstanding. YPF's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 31.01.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. YPF's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was ARS-5,627.49.


YPF 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=3309007.536/9737428.623*91
=31.01

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

YPF'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)
=(3664496.26+0.75 * 3309007.536+0.5 * 2433616.554-29028616.694
-0-398443.611)/3920.751
=-5,627.49

* 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.


YPF Accounts Receivable Related Terms


YPF Accounts Receivable Historical Data

* Premium members only.

The historical data trend for YPF'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.

YPF Accounts Receivable Chart

YPF 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 131,791.95 252,983.84 355,224.00 1,671,550.02 3,129,410.26

YPF 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 2,173,824.00 2,661,704.31 3,129,410.26 2,656,665.67 3,309,007.54
BUE:YPFD
73GF Score
YPF SA BUE:YPFD
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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YPF 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 ARS3,309,008 Mil mean?
YPF (BUE:YPFD) has a Accounts Receivable of ARS3,309,008 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on YPF and its competitors.
Is YPF's Accounts Receivable too high?
YPF's current Accounts Receivable is ARS3,309,008 Mil. Overall, YPF has a GF Score™ of 73/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does YPF's Accounts Receivable compare to XOM and CVX?
YPF's Accounts Receivable of ARS3,309,008 Mil can be compared against companies in the Oil & Gas 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 Oil & Gas company?
A good Accounts Receivable depends on the Oil & Gas 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 YPF and its competitors. YPF's current Accounts Receivable is ARS3,309,008 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is YPF stock overvalued right now?
Based on GuruFocus' analysis, YPF (BUE:YPFD) is currently considered Modestly Overvalued. The stock's GF Value™ is ARS6,328.75, compared to a current price of ARS8,150.00 — trading 28.8% above its estimated fair value. The current Accounts Receivable is ARS3,309,008 Mil. YPF's overall GF Score™ is 73/100 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 YPF (BUE:YPFD), the current Accounts Receivable is ARS3,309,008 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 YPF (BUE:YPFD) Overvalued in 2026?

Based on GuruFocus' analysis, YPF stock appears to be overvalued. The current stock price of ARS8,150.00 is trading 28.8% above its estimated GF Value™ of ARS6,328.75. GuruFocus considers YPF to be Modestly Overvalued.

Key valuation signals for BUE:YPFD:

  • Accounts Receivable: ARS3,309,008 Mil
  • GF Value™: ARS6,328.75 vs. price of ARS8,150.00 (28.8% above fair value)
  • GF Score™: 73/100 with 6 warning signs

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


YPF Business Description

Industry EnergyOil & Gas
Address Macacha Guemes 515, Buenos Aires, ARG, C1106BKK
YPF SA is an Argentina-based integrated oil and gas company. The company operates through four business segments: Upstream, Midstream and Downstream, LNG and Integrated Gas, and New Energies. The Upstream segment focuses on the exploration and production of crude oil and natural gas. The Midstream and Downstream segment includes refining, transportation, and commercialization of crude oil, refined, and petrochemical products. The LNG and Integrated Gas segment is involved in natural gas transportation, processing, storage, and commercialization. The New Energies segment focuses on energy transition initiatives, including natural gas distribution, power generation, renewable energy, and related technology development. It generates majority of revenue from Midstream and Downstream segment.
73GF Score

Get the complete analysis for BUE:YPFD

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

ARS8,150.00
Price
ARS6,328.75
GF Value