CALM (Cal-Maine Foods) Accounts Receivable: $136 Mil (As of May. 2026)

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CALM Cal-Maine Foods Inc CALM
75 GF Score
Price $84.32
GF Value $67.80
Valuation Modestly Overvalued
! 7 Warning Signs
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What is Cal-Maine Foods Accounts Receivable?

Cal-Maine Foods CALM -0.33% 75 Accounts Receivable is $136 Mil as of May. 2026. GuruFocus rates CALM with a GF Score™ of 75/100 and a GF Value™ of $67.80 (Modestly Overvalued). The stock has 7 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Cal-Maine Foods's accounts receivables for the quarter that ended in May. 2026 was $136 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Cal-Maine Foods's Days Sales Outstanding for the quarter that ended in May. 2026 was 22.50.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Cal-Maine Foods's Net-Net Working Capital per share for the quarter that ended in May. 2026 was $15.73.


Cal-Maine Foods 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.

Cal-Maine Foods's Days Sales Outstanding for the quarter that ended in May. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=136.249/552.581*91
=22.50

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

Cal-Maine Foods's Net-Net Working Capital Per Share for the quarter that ended in May. 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)
=(924.057+0.75 * 136.249+0.5 * 375.265-467.038
-0-7.8)/46.981
=15.73

* 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.


Cal-Maine Foods Accounts Receivable Related Terms


Cal-Maine Foods Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Cal-Maine Foods'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.

Cal-Maine Foods Accounts Receivable Chart

Cal-Maine Foods Annual Data
Trend May17 May18 May19 May20 May21 May22 May23 May24 May25 May26
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 169.11 110.98 138.55 244.08 136.25

Cal-Maine Foods Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26 May26
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 244.08 242.85 235.38 185.18 136.25
CALM
75GF Score
Cal-Maine Foods Inc CALM
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Cal-Maine Foods 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 $136 Mil mean?
Cal-Maine Foods (CALM) has a Accounts Receivable of $136 Mil as of May. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Cal-Maine Foods and its competitors.
Is Cal-Maine Foods' Accounts Receivable too high?
Cal-Maine Foods' current Accounts Receivable is $136 Mil. Overall, Cal-Maine Foods has a GF Score™ of 75/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Cal-Maine Foods' Accounts Receivable compare to AGRO and DMC?
Cal-Maine Foods' Accounts Receivable of $136 Mil can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Accounts Receivable depends on the Consumer Packaged Goods 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 Cal-Maine Foods and its competitors. Cal-Maine Foods's current Accounts Receivable is $136 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cal-Maine Foods stock overvalued right now?
Based on GuruFocus' analysis, Cal-Maine Foods (CALM) is currently considered Modestly Overvalued. The stock's GF Value™ is $67.80, compared to a current price of $84.32 — trading 24.4% above its estimated fair value. The current Accounts Receivable is $136 Mil. Cal-Maine Foods' overall GF Score™ is 75/100 with 7 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 Cal-Maine Foods (CALM), the current Accounts Receivable is $136 Mil as of May. 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 Cal-Maine Foods (CALM) Overvalued in 2026?

Based on GuruFocus' analysis, Cal-Maine Foods stock appears to be overvalued. The current stock price of $84.32 is trading 24.4% above its estimated GF Value™ of $67.80. GuruFocus considers Cal-Maine Foods to be Modestly Overvalued.

Key valuation signals for CALM:

  • Accounts Receivable: $136 Mil
  • GF Value™: $67.80 vs. price of $84.32 (24.4% above fair value)
  • GF Score™: 75/100 with 7 warning signs

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


Cal-Maine Foods Business Description

Other Exchanges 1CALM:ItalyCM2:Germany
Address 1052 Highland Colony Parkway, Suite 200, Ridgeland, MS, USA, 39157
Cal-Maine Foods Inc produces and sells shell eggs. Its main market is the United States. The company's product portfolio contains nutritionally enhanced, cage-free, organic, and brown eggs. Cal-Maine Foods markets the shell eggs to a diverse group of customers, including grocery-store chains, club stores, and food service distributors. The company's brands are Egg-Land's, Land O' Lakes, Farmhouse, and 4-Grain. The Company has one reportable operating segment, which is the production, grading, packaging, marketing and distribution of shell eggs.
75GF Score

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

$84.32
Price
$67.80
GF Value