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.
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.
Accounts Receivable are created when a customer has received a product but has not yet paid for that product. PayPal Holdings's accounts receivables for the quarter that ended in Jun. 2026 was €35,159 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
PayPal Holdings's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 425.73.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. PayPal Holdings's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was €-21.43.
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.
PayPal Holdings's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), PayPal Holdings's accounts receivable are only considered to be worth 75% of book value:
PayPal Holdings's Net-Net Working Capital Per Share for the quarter that ended in Jun. 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.
PayPal Holdings Accounts Receivable Related Terms
PayPal Holdings Accounts Receivable Historical Data
* Premium members only.
The historical data trend for PayPal 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.
What does a Accounts Receivable of €35,159 Mil mean?
PayPal Holdings (CHIX:2PPD) has a Accounts Receivable of €35,159 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on PayPal Holdings and its competitors.
Is PayPal Holdings' Accounts Receivable too high?
PayPal Holdings' current Accounts Receivable is €35,159 Mil. Overall, PayPal Holdings has a GF Score™ of 87/100, reflecting its overall financial health beyond just this single metric.
How does PayPal Holdings' Accounts Receivable compare to SYF and AFRM?
PayPal Holdings' Accounts Receivable of €35,159 Mil can be compared against companies in the Credit Services 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 Credit Services company?
A good Accounts Receivable depends on the Credit Services 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 PayPal Holdings and its competitors. PayPal Holdings's current Accounts Receivable is €35,159 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PayPal Holdings stock overvalued right now?
PayPal Holdings (CHIX:2PPD) has a current Accounts Receivable of €35,159 Mil. The stock's GF Value™ is €55.71, compared to a current price of €38.20 — trading 31.4% below its estimated fair value. The current Accounts Receivable is €35,159 Mil. PayPal Holdings' overall GF Score™ is 87/100 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 PayPal Holdings (CHIX:2PPD), the current Accounts Receivable is €35,159 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 PayPal Holdings (CHIX:2PPD) Overvalued in 2026?
Based on GuruFocus' analysis, PayPal Holdings stock appears to be undervalued.
The current stock price of €38.20 is trading 31.4% below its estimated GF Value™ of €55.71.
Key valuation signals for CHIX:2PPD:
Accounts Receivable: €35,159 Mil
GF Value™: €55.71 vs. price of €38.20 (31.4% below fair value)
No single metric tells the full story. See the CHIX:2PPD stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
PayPal was spun off from eBay in 2015 and provides electronic payment solutions to merchants and consumers, with a focus on online transactions. The company had 439 million active accounts at the end of 2025. The company also owns Venmo, a person-to-person payment platform.
87GF Score
Get the complete analysis for CHIX:2PPD
Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
CHIX:2PPD has been successfully added to your 
