COSUMAR (CAS:CSR) Accounts Receivable: MAD1,249 Mil (As of Dec. 2025)

What is COSUMAR Accounts Receivable?

COSUMAR CAS:CSR -0.05% 84 Accounts Receivable is MAD1,249 Mil as of Dec. 2025. GuruFocus rates CAS:CSR with a GF Score™ of 84/100 and a GF Value™ of MAD181.84 (Fairly Valued). The stock has 4 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. COSUMAR's accounts receivables for the quarter that ended in Dec. 2025 was MAD1,249 Mil.

Accounts receivable can be measured by Days Sales Outstanding. COSUMAR's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 32.57.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. COSUMAR's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was MAD-25.70.

COSUMAR 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.

COSUMAR's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	1249.4	/	7001.5	*	91
=	32.57

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

COSUMAR's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2025 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)
=	(832	+	0.75 * 1249.4	+	0.5 * 2924.5	-	5651.9
-	0	-	7.6)	/	94.487
=	-25.70

* 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.

COSUMAR Accounts Receivable Related Terms

COSUMAR Accounts Receivable Historical Data

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The historical data trend for COSUMAR's Accounts Receivable can be seen below:

COSUMAR Accounts Receivable Chart

COSUMAR Annual Data

Trend

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Dec25

Accounts Receivable

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900.70

988.90

894.90

1,203.60

1,249.40

COSUMAR Semi-Annual Data
	Dec15	Dec16	Jun17	Dec17	Jun18	Dec18	Jun19	Dec19	Jun20	Dec20	Jun21	Dec21	Jun22	Dec22	Jun23	Dec23	Jun24	Dec24	Jun25	Dec25
Accounts Receivable	Get a 7-Day Free Trial															894.90	959.90	1,203.60	1,102.10	1,249.40

84GF Score

COSUMAR SA CAS:CSR

Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.

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COSUMAR 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 MAD1,249 Mil mean?

COSUMAR (CAS:CSR) has a Accounts Receivable of MAD1,249 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on COSUMAR and its competitors.

Is COSUMAR's Accounts Receivable too high?

COSUMAR's current Accounts Receivable is MAD1,249 Mil. Overall, COSUMAR has a GF Score™ of 84/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.

How does COSUMAR's Accounts Receivable compare to MDLZ and HSY?

COSUMAR's Accounts Receivable of MAD1,249 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 COSUMAR and its competitors. COSUMAR's current Accounts Receivable is MAD1,249 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is COSUMAR stock overvalued right now?

Based on GuruFocus' analysis, COSUMAR (CAS:CSR) is currently considered Fairly Valued. The stock's GF Value™ is MAD181.84, compared to a current price of MAD190.00 — trading 4.5% above its estimated fair value. The current Accounts Receivable is MAD1,249 Mil. COSUMAR's overall GF Score™ is 84/100 with 4 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 COSUMAR (CAS:CSR), the current Accounts Receivable is MAD1,249 Mil as of Dec. 2025. 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 COSUMAR (CAS:CSR) Overvalued in 2026?

Based on GuruFocus' analysis, COSUMAR stock appears to be overvalued. The current stock price of MAD190.00 is trading 4.5% above its estimated GF Value™ of MAD181.84. GuruFocus considers COSUMAR to be Fairly Valued.

Key valuation signals for CAS:CSR:

Accounts Receivable: MAD1,249 Mil
GF Value™: MAD181.84 vs. price of MAD190.00 (4.5% above fair value)
GF Score™: 84/100 with 4 warning signs

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

COSUMAR Business Description

Industry Consumer Defensive Consumer Packaged Goods

Comparable Companies CAS:LES CAS:MUT CAS:UMR CAS:DRI MDLZ HSY XSWX:LISN XSWX:BARN XKRX:271560 TR SZSE:000833 TSE:2222 OSTO:CLA B TSE:2201 BOM:500038 XKRX:004990 BOM:532356 XKRX:001800 IST:ULKER STC:SBT

Address 8 rue Mouatamid Ibnou Abbad, BP 3098 Roches Noires, Casablanca, MAR

Website https://www.cosumar.co.ma

COSUMAR SA is a Moroccan company specializing in sugar extraction, refining, and sugar packaging. The company's product portfolio includes sugar loaves, the lump, granulated sugar, ingots, pellets, bagasse, and molasses.

84GF Score

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

MAD190.00

Price

MAD181.84

GF Value

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