CBRL (Cracker Barrel Old Country Store) Accounts Receivable: $35 Mil (As of Apr. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

CBRL Cracker Barrel Old Country Store Inc CBRL
65 GF Score
Price $58.26
GF Value $46.71
Valuation Modestly Overvalued
! 14 Warning Signs
View Full Analysis

What is Cracker Barrel Old Country Store Accounts Receivable?

Cracker Barrel Old Country Store CBRL +0.09% 65 Accounts Receivable is $35 Mil as of Apr. 2026. GuruFocus rates CBRL with a GF Score™ of 65/100 and a GF Value™ of $46.71 (Modestly Overvalued). The stock has 14 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Cracker Barrel Old Country Store's accounts receivables for the quarter that ended in Apr. 2026 was $35 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Cracker Barrel Old Country Store's Days Sales Outstanding for the quarter that ended in Apr. 2026 was 3.97.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Cracker Barrel Old Country Store's Net-Net Working Capital per share for the quarter that ended in Apr. 2026 was $-66.23.


Cracker Barrel Old Country Store 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.

Cracker Barrel Old Country Store's Days Sales Outstanding for the quarter that ended in Apr. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=34.689/797.367*91
=3.97

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

Cracker Barrel Old Country Store's Net-Net Working Capital Per Share for the quarter that ended in Apr. 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)
=(26.05+0.75 * 34.689+0.5 * 179.935-1622.407
-0-0)/22.351
=-66.23

* 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.


Cracker Barrel Old Country Store Accounts Receivable Related Terms


Cracker Barrel Old Country Store Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Cracker Barrel Old Country Store'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.

Cracker Barrel Old Country Store Accounts Receivable Chart

Cracker Barrel Old Country Store Annual Data
Trend Jul16 Jul17 Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 27.37 32.25 30.45 39.20 35.07

Cracker Barrel Old Country Store Quarterly Data
Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
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 37.44 35.07 31.33 35.35 34.69
CBRL
65GF Score
Cracker Barrel Old Country Store Inc CBRL
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Cracker Barrel Old Country Store 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 $35 Mil mean?
Cracker Barrel Old Country Store (CBRL) has a Accounts Receivable of $35 Mil as of Apr. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Cracker Barrel Old Country Store and its competitors.
Is Cracker Barrel Old Country Store's Accounts Receivable too high?
Cracker Barrel Old Country Store's current Accounts Receivable is $35 Mil. Overall, Cracker Barrel Old Country Store has a GF Score™ of 65/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Cracker Barrel Old Country Store's Accounts Receivable compare to BH and WEN?
Cracker Barrel Old Country Store's Accounts Receivable of $35 Mil can be compared against companies in the Restaurants 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 Restaurants company?
A good Accounts Receivable depends on the Restaurants 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 Cracker Barrel Old Country Store and its competitors. Cracker Barrel Old Country Store's current Accounts Receivable is $35 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cracker Barrel Old Country Store stock overvalued right now?
Based on GuruFocus' analysis, Cracker Barrel Old Country Store (CBRL) is currently considered Modestly Overvalued. The stock's GF Value™ is $46.71, compared to a current price of $58.26 — trading 24.7% above its estimated fair value. The current Accounts Receivable is $35 Mil. Cracker Barrel Old Country Store's overall GF Score™ is 65/100 with 14 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 Cracker Barrel Old Country Store (CBRL), the current Accounts Receivable is $35 Mil as of Apr. 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 Cracker Barrel Old Country Store (CBRL) Overvalued in 2026?

Based on GuruFocus' analysis, Cracker Barrel Old Country Store stock appears to be overvalued. The current stock price of $58.26 is trading 24.7% above its estimated GF Value™ of $46.71. GuruFocus considers Cracker Barrel Old Country Store to be Modestly Overvalued.

Key valuation signals for CBRL:

  • Accounts Receivable: $35 Mil
  • GF Value™: $46.71 vs. price of $58.26 (24.7% above fair value)
  • GF Score™: 65/100 with 14 warning signs

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


Cracker Barrel Old Country Store Business Description

Other Exchanges OLD:Germany
Address 305 Hartmann Drive, Lebanon, TN, USA, 37087-4779
Cracker Barrel Old Country Store Inc operates hundreds of full-service restaurants throughout the United States. The Cracker Barrel stores consists of a restaurant with a gift shop. The restaurants serve breakfast, lunch and dinner. The gift shop offers a variety of decorative and functional items specializing in rocking chairs, holiday gifts, toys, apparel and foods.
65GF Score

Get the complete analysis for CBRL

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

$58.26
Price
$46.71
GF Value