CEPU (Central Puerto) Accounts Receivable: $469 Mil (As of Jun. 2026)

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CEPU Central Puerto SA CEPU
91 GF Score
Price $12.98
GF Value $16.09
Valuation Modestly Undervalued
! 8 Warning Signs
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What is Central Puerto Accounts Receivable?

Central Puerto CEPU +0.70% 91 Accounts Receivable is $469 Mil as of Jun. 2026. GuruFocus rates CEPU with a GF Score™ of 91/100 and a GF Value™ of $16.09 (Modestly Undervalued). The stock has 8 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Central Puerto's accounts receivables for the quarter that ended in Jun. 2026 was $469 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Central Puerto's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 90.96.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Central Puerto's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $-5.15.


Central Puerto 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=468.826/470.302*91
=90.96

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

Central Puerto'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)
=(178.524+0.75 * 468.826+0.5 * 49.972-1261.133
-0-66.276)/149.986
=-5.15

* 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.


Central Puerto Accounts Receivable Related Terms


Central Puerto Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Central Puerto'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.

Central Puerto Accounts Receivable Chart

Central Puerto 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 346.90 654.42 912.58 269.50 203.61

Central Puerto 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 220.66 222.50 203.61 264.79 468.83
CEPU
91GF Score
Central Puerto SA CEPU
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Central Puerto 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 $469 Mil mean?
Central Puerto (CEPU) has a Accounts Receivable of $469 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Central Puerto and its competitors.
Is Central Puerto's Accounts Receivable too high?
Central Puerto's current Accounts Receivable is $469 Mil. Overall, Central Puerto has a GF Score™ of 91/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Central Puerto's Accounts Receivable compare to NEE and SO?
Central Puerto's Accounts Receivable of $469 Mil can be compared against companies in the Utilities - Regulated 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 Utilities - Regulated company?
A good Accounts Receivable depends on the Utilities - Regulated 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 Central Puerto and its competitors. Central Puerto's current Accounts Receivable is $469 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Central Puerto stock overvalued right now?
Based on GuruFocus' analysis, Central Puerto (CEPU) is currently considered Modestly Undervalued. The stock's GF Value™ is $16.09, compared to a current price of $12.98 — trading 19.3% below its estimated fair value. The current Accounts Receivable is $469 Mil. Central Puerto's overall GF Score™ is 91/100 with 8 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 Central Puerto (CEPU), the current Accounts Receivable is $469 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 Central Puerto (CEPU) Overvalued in 2026?

Based on GuruFocus' analysis, Central Puerto stock appears to be undervalued. The current stock price of $12.98 is trading 19.3% below its estimated GF Value™ of $16.09. GuruFocus considers Central Puerto to be Modestly Undervalued.

Key valuation signals for CEPU:

  • Accounts Receivable: $469 Mil
  • GF Value™: $16.09 vs. price of $12.98 (19.3% below fair value)
  • GF Score™: 91/100 with 8 warning signs

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


Central Puerto Business Description

Other Exchanges C3TA:GermanyCEPU:Argentina
Address Avenida Thomas Edison 2701, Dock E - Port, Buenos Aires, ARG, C1104BAB
Central Puerto SA is a power generation company. It is mainly engaged in electric power generation and commercialization. The company is also involved in the natural gas distribution public sector service in the Cuyo and Centro regions in Argentina. The Group has four reporting segments which includes electric power generation from conventional sources, electric power generation from renewable sources, natural gas transport and distribution, and forest activity. The company derives maximum revenue from Electric Power Generation from conventional sources segment.
91GF Score

Get the complete analysis for CEPU

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

$12.98
Price
$16.09
GF Value