CNH (CNH Industrial NV) Accounts Receivable: $22,748 Mil (As of Jun. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

CNH CNH Industrial NV CNH
66 GF Score
Price $10.91
GF Value $10.14
Valuation Fairly Valued
! 7 Warning Signs
View Full Analysis

What is CNH Industrial NV Accounts Receivable?

CNH Industrial NV CNH +0.55% 66 Accounts Receivable is $22,748 Mil as of Jun. 2026. GuruFocus rates CNH with a GF Score™ of 66/100 and a GF Value™ of $10.14 (Fairly Valued). 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. CNH Industrial NV's accounts receivables for the quarter that ended in Jun. 2026 was $22,748 Mil.

Accounts receivable can be measured by Days Sales Outstanding. CNH Industrial NV's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 432.18.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. CNH Industrial NV's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $-10.40.


CNH Industrial NV 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=22748/4803*91
=432.18

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

CNH Industrial NV'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)
=(1868+0.75 * 22748+0.5 * 5171-34319
-0-97)/1241.000
=-10.40

* 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.


CNH Industrial NV Accounts Receivable Related Terms


CNH Industrial NV Accounts Receivable Historical Data

* Premium members only.

The historical data trend for CNH Industrial NV'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.

CNH Industrial NV Accounts Receivable Chart

CNH Industrial NV 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 15,568.00 19,432.00 24,382.00 23,210.00 23,331.00

CNH Industrial NV 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 23,588.00 23,197.00 23,331.00 22,836.00 22,748.00
CNH
66GF Score
CNH Industrial NV CNH
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

CNH Industrial NV 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 $22,748 Mil mean?
CNH Industrial NV (CNH) has a Accounts Receivable of $22,748 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on CNH Industrial NV and its competitors.
Is CNH Industrial NV's Accounts Receivable too high?
CNH Industrial NV's current Accounts Receivable is $22,748 Mil. Overall, CNH Industrial NV has a GF Score™ of 66/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does CNH Industrial NV's Accounts Receivable compare to OSK and AGCO?
CNH Industrial NV's Accounts Receivable of $22,748 Mil can be compared against companies in the Farm & Heavy Construction Machinery 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 Farm & Heavy Construction Machinery company?
A good Accounts Receivable depends on the Farm & Heavy Construction Machinery 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 CNH Industrial NV and its competitors. CNH Industrial NV's current Accounts Receivable is $22,748 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CNH Industrial NV stock overvalued right now?
Based on GuruFocus' analysis, CNH Industrial NV (CNH) is currently considered Fairly Valued. The stock's GF Value™ is $10.14, compared to a current price of $10.91 — trading 7.6% above its estimated fair value. The current Accounts Receivable is $22,748 Mil. CNH Industrial NV's overall GF Score™ is 66/100 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 CNH Industrial NV (CNH), the current Accounts Receivable is $22,748 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 CNH Industrial NV (CNH) Overvalued in 2026?

Based on GuruFocus' analysis, CNH Industrial NV stock appears to be overvalued. The current stock price of $10.91 is trading 7.6% above its estimated GF Value™ of $10.14. GuruFocus considers CNH Industrial NV to be Fairly Valued.

Key valuation signals for CNH:

  • Accounts Receivable: $22,748 Mil
  • GF Value™: $10.14 vs. price of $10.91 (7.6% above fair value)
  • GF Score™: 66/100 with 7 warning signs

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


CNH Industrial NV Business Description

Address Cranes Farm Road, Basildon, Essex, London, GBR, SS14 3AD
CNH Industrial is the world's second largest manufacturer of agricultural machinery (82% of industrial net sales) as well as a major player in construction equipment (18% of industrial net sales). Its Case and New Holland brands have served farmers for generations. Geographically, agricultural sales are 40% in North America, 32% in Europe, the Middle East, and Africa, 18% in South America, and 10% in Asia-Pacific. CNH's products are available through a robust independent dealer network, which includes over 2,600 dealer and distribution locations and reach into 164 countries. The construction business leverages over 400 dealers. The company's captive finance arm provides retail financing to its customers and wholesale financing to dealers to maintain inventory, thereby supporting sales.
66GF Score

Get the complete analysis for CNH

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

$10.91
Price
$10.14
GF Value