CIFR (Cipher Digital) Accounts Receivable: $20.1 Mil (As of Jun. 2026)

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CIFR Cipher Digital Inc CIFR
37 GF Score
Price $16.63
GF Value $5.62
Valuation Significantly Overvalued
! 7 Warning Signs
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What is Cipher Digital Accounts Receivable?

Cipher Digital CIFR -3.20% 37 Accounts Receivable is $20.1 Mil as of Jun. 2026. GuruFocus rates CIFR with a GF Score™ of 37/100 and a GF Value™ of $5.62 (Significantly Overvalued). The stock has 7 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Cipher Digital's accounts receivables for the quarter that ended in Jun. 2026 was $20.1 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Cipher Digital's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 73.79.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Cipher Digital's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $-14.84.


Cipher Digital 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=20.084/24.837*91
=73.79

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

Cipher Digital'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)
=(831.829+0.75 * 20.084+0.5 * 37.802-6913.718
-0-25.679)/409.382
=-14.84

* 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.


Cipher Digital Accounts Receivable Related Terms


Cipher Digital Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Cipher Digital'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.

Cipher Digital Accounts Receivable Chart

Cipher Digital Annual Data
Trend Jan21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
0.00 0.10 0.62 0.60 0.69

Cipher Digital 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 1.58 0.70 0.69 8.49 20.08
CIFR
37GF Score
Cipher Digital Inc CIFR
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Cipher Digital 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 $20.1 Mil mean?
Cipher Digital (CIFR) has a Accounts Receivable of $20.1 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Cipher Digital and its competitors.
Is Cipher Digital's Accounts Receivable too high?
Cipher Digital's current Accounts Receivable is $20.1 Mil. Overall, Cipher Digital has a GF Score™ of 37/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Cipher Digital's Accounts Receivable compare to IT and JKHY?
Cipher Digital's Accounts Receivable of $20.1 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 Cipher Digital and its competitors. Cipher Digital's current Accounts Receivable is $20.1 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cipher Digital stock overvalued right now?
Based on GuruFocus' analysis, Cipher Digital (CIFR) is currently considered Significantly Overvalued. The stock's GF Value™ is $5.62, compared to a current price of $16.63 — trading 195.9% above its estimated fair value. The current Accounts Receivable is $20.1 Mil. Cipher Digital's overall GF Score™ is 37/100 with 7 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 Cipher Digital (CIFR), the current Accounts Receivable is $20.1 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 Cipher Digital (CIFR) Overvalued in 2026?

Based on GuruFocus' analysis, Cipher Digital stock appears to be overvalued. The current stock price of $16.63 is trading 195.9% above its estimated GF Value™ of $5.62. GuruFocus considers Cipher Digital to be Significantly Overvalued.

Key valuation signals for CIFR:

  • Accounts Receivable: $20.1 Mil
  • GF Value™: $5.62 vs. price of $16.63 (195.9% above fair value)
  • GF Score™: 37/100 with 7 warning signs

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


Cipher Digital Business Description

Address 1 Vanderbilt Avenue, Floor 54, New York, NY, USA, 10017
Cipher Digital Inc is focused on high-performance computing (HPC) data center development and operations. It is engaged in developing and operating data centers designed for HPC workloads. Its operations include managing power assets and capital allocation in response to market conditions and demand for AI-related computing capacity.
37GF Score

Get the complete analysis for CIFR

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

$16.63
Price
$5.62
GF Value