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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. CF Industries Holdings's accounts receivables for the quarter that ended in Mar. 2026 was $726 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
CF Industries Holdings's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 33.36.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. CF Industries Holdings's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was $-42.28.
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.
CF Industries Holdings's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), CF Industries Holdings's accounts receivable are only considered to be worth 75% of book value:
CF Industries Holdings's Net-Net Working Capital Per Share for the quarter that ended in Mar. 2026 is calculated as:
* 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.
CF Industries Holdings Accounts Receivable Related Terms
CF Industries Holdings Accounts Receivable Historical Data
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The historical data trend for CF Industries Holdings'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.
CF Industries Holdings (CF) has a Accounts Receivable of $726 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on CF Industries Holdings and its competitors.
Is CF Industries Holdings' Accounts Receivable too high?
CF Industries Holdings' current Accounts Receivable is $726 Mil. Overall, CF Industries Holdings has a GF Score™ of 69/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does CF Industries Holdings' Accounts Receivable compare to MOS and SMG?
CF Industries Holdings' Accounts Receivable of $726 Mil can be compared against companies in the Agriculture 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 Agriculture company?
A good Accounts Receivable depends on the Agriculture 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 CF Industries Holdings and its competitors. CF Industries Holdings's current Accounts Receivable is $726 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CF Industries Holdings stock overvalued right now?
Based on GuruFocus' analysis, CF Industries Holdings (CF) is currently considered Fairly Valued. The stock's GF Value™ is $117.50, compared to a current price of $127.35 — trading 8.4% above its estimated fair value. The current Accounts Receivable is $726 Mil. CF Industries Holdings' overall GF Score™ is 69/100 with 3 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 CF Industries Holdings (CF), the current Accounts Receivable is $726 Mil as of Mar. 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 CF Industries Holdings (CF) Overvalued in 2026?
Based on GuruFocus' analysis, CF Industries Holdings stock appears to be overvalued.
The current stock price of $127.35 is trading 8.4% above its estimated GF Value™ of $117.50.
GuruFocus considers CF Industries Holdings to be Fairly Valued.
Key valuation signals for CF:
Accounts Receivable: $726 Mil
GF Value™: $117.50 vs. price of $127.35 (8.4% above fair value)
No single metric tells the full story. See the CF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
CF Industries is a leading producer and distributor of nitrogen, which is primarily used in fertilizers. The company operates nitrogen manufacturing plants primarily in North America. CF also produces nitrogen in the United Kingdom and holds a joint venture interest in a nitrogen production facility in Trinidad and Tobago. CF makes nitrogen primarily using low-cost US natural gas as its feedstock, making the company one of the lowest-cost nitrogen producers globally. It is also investing in carbon-free blue and green ammonia, which can be used as an alternative fuel to hydrogen or as a means to transport hydrogen.
69GF Score
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