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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. International Business Machines's accounts receivables for the quarter that ended in Jun. 2026 was €5,246 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
International Business Machines's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 32.14.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. International Business Machines's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was €-95.92.
International Business Machines 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.
International Business Machines'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), International Business Machines's accounts receivable are only considered to be worth 75% of book value:
International Business Machines'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.
International Business Machines Accounts Receivable Related Terms
International Business Machines Accounts Receivable Historical Data
* 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.
International Business Machines Accounts Receivable Chart
What does a Accounts Receivable of €5,246 Mil mean?
International Business Machines (CHIX:IBMD) has a Accounts Receivable of €5,246 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on International Business Machines and its competitors.
Is International Business Machines' Accounts Receivable too high?
International Business Machines' current Accounts Receivable is €5,246 Mil. Overall, International Business Machines has a GF Score™ of 78/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does International Business Machines' Accounts Receivable compare to ACN and FISV?
International Business Machines' Accounts Receivable of €5,246 Mil can be compared against companies in the Software 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 Software company?
A good Accounts Receivable depends on the Software 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 International Business Machines and its competitors. International Business Machines's current Accounts Receivable is €5,246 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is International Business Machines stock overvalued right now?
Based on GuruFocus' analysis, International Business Machines (CHIX:IBMD) is currently considered Fairly Valued. The stock's GF Value™ is €205.79, compared to a current price of €190.42 — trading 7.5% below its estimated fair value. The current Accounts Receivable is €5,246 Mil. International Business Machines' overall GF Score™ is 78/100 with 1 warning sign 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 International Business Machines (CHIX:IBMD), the current Accounts Receivable is €5,246 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 International Business Machines (CHIX:IBMD) Overvalued in 2026?
Based on GuruFocus' analysis, International Business Machines stock appears to be undervalued.
The current stock price of €190.42 is trading 7.5% below its estimated GF Value™ of €205.79.
GuruFocus considers International Business Machines to be Fairly Valued.
Key valuation signals for CHIX:IBMD:
Accounts Receivable: €5,246 Mil
GF Value™: €205.79 vs. price of €190.42 (7.5% below fair value)
No single metric tells the full story. See the CHIX:IBMD stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Incorporated in 1911, International Business Machines, or IBM, is one of the oldest technology companies in the world. It provides software, IT consulting services, and hardware to help business customers modernize their technology workflows. IBM operates in 175 countries and employs approximately 300,000 people. The company has a robust roster of business partners to service its clients, which includes 95% of all Fortune 500 companies. IBM's products, including Red Hat, watsonx, and mainframes, handle some of the world's most important data workloads in areas like finance and retail.
78GF Score
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