Befesa (CHIX:BFSAD) Accounts Receivable: €118 Mil (As of Jun. 2026)

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CHIX:BFSAD Befesa SA CHIX:BFSAD
72 GF Score
Price €33.90
GF Value €38.97
! 9 Warning Signs
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What is Befesa Accounts Receivable?

Befesa CHIX:BFSAD 72 Accounts Receivable is €118 Mil as of Jun. 2026. GuruFocus rates CHIX:BFSAD with a GF Score™ of 72/100 and a GF Value™ of €38.97. The stock has 9 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Befesa's accounts receivables for the quarter that ended in Jun. 2026 was €118 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Befesa's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 35.31.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Befesa's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was €-24.09.


Befesa 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=117.747/304.279*91
=35.31

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

Befesa'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)
=(134.485+0.75 * 117.747+0.5 * 116.042-1224.099
-0-17.827)/39.892
=-24.09

* 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.


Befesa Accounts Receivable Related Terms


Befesa Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Befesa'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.

Befesa Accounts Receivable Chart

Befesa 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 113.33 103.54 70.96 98.92 75.48

Befesa 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 93.50 95.93 75.48 99.21 117.75
CHIX:BFSAD
72GF Score
Befesa SA CHIX:BFSAD
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Befesa 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 €118 Mil mean?
Befesa (CHIX:BFSAD) has a Accounts Receivable of €118 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Befesa and its competitors.
Is Befesa's Accounts Receivable too high?
Befesa's current Accounts Receivable is €118 Mil. Overall, Befesa has a GF Score™ of 72/100, reflecting its overall financial health beyond just this single metric.
How does Befesa's Accounts Receivable compare to WM and RSG?
Befesa's Accounts Receivable of €118 Mil can be compared against companies in the Waste Management 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 Waste Management company?
A good Accounts Receivable depends on the Waste Management 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 Befesa and its competitors. Befesa's current Accounts Receivable is €118 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Befesa stock overvalued right now?
Befesa (CHIX:BFSAD) has a current Accounts Receivable of €118 Mil. The stock's GF Value™ is €38.97, compared to a current price of €33.90 — trading 13% below its estimated fair value. The current Accounts Receivable is €118 Mil. Befesa's overall GF Score™ is 72/100 with 9 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 Befesa (CHIX:BFSAD), the current Accounts Receivable is €118 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 Befesa (CHIX:BFSAD) Overvalued in 2026?

Based on GuruFocus' analysis, Befesa stock appears to be undervalued. The current stock price of €33.90 is trading 13% below its estimated GF Value™ of €38.97.

Key valuation signals for CHIX:BFSAD:

  • Accounts Receivable: €118 Mil
  • GF Value™: €38.97 vs. price of €33.90 (13% below fair value)
  • GF Score™: 72/100 with 9 warning signs

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


Befesa Business Description

Address 68-70, Boulevard de la Petrusse, Grand Duchy of Luxembourg, Luxembourg, LUX, L-2320
Befesa SA provides sustainable services for the recycling of hazardous residues from the Steel & Aluminium industry. It operates in two business segments: Steel dust recycling services & Aluminum salt slags recycling services. In the Steel Dust Recycling segment, the company collects & recycles steel dust and other steel residues generated in the production of crude, stainless, and galvanized steel. The Aluminum Salt Slags recycling services are divided into salt slags & secondary aluminum segments. Its secondary aluminum operations include the collection and recycling of aluminum scrap and other aluminum residues. Geographically, it generates the majority of its revenue from Spain, and also has a presence in Germany, Belgium, Finland, the Netherlands, Italy, France, and other countries.
72GF Score

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

€33.90
Price
€38.97
GF Value