COHTF (Cohort) Accounts Receivable: $174.8 Mil (As of Apr. 2026)

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COHTF Cohort PLC COHTF
72 GF Score
Price $16.47
GF Value $12.77
Valuation Modestly Overvalued
! 7 Warning Signs
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What is Cohort Accounts Receivable?

Cohort COHTF 72 Accounts Receivable is $174.8 Mil as of Apr. 2026. GuruFocus rates COHTF with a GF Score™ of 72/100 and a GF Value™ of $12.77 (Modestly 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. Cohort's accounts receivables for the quarter that ended in Apr. 2026 was $174.8 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Cohort's Days Sales Outstanding for the quarter that ended in Apr. 2026 was 133.46.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Cohort's Net-Net Working Capital per share for the quarter that ended in Apr. 2026 was $-1.87.


Cohort 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=174.77/238.992*91
=133.46

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

Cohort's Net-Net Working Capital Per Share for the quarter that ended in Apr. 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)
=(66.731+0.75 * 174.77+0.5 * 64.59-313.338
-0-2.447)/45.805
=-1.87

* 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.


Cohort Accounts Receivable Related Terms


Cohort Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Cohort'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.

Cohort Accounts Receivable Chart

Cohort Annual Data
Trend Apr17 Apr18 Apr19 Apr20 Apr21 Apr22 Apr23 Apr24 Apr25 Apr26
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 31.58 28.54 48.26 48.18 174.77

Cohort Semi-Annual Data
Oct16 Apr17 Oct17 Apr18 Oct18 Apr19 Oct19 Apr20 Oct20 Apr21 Oct21 Apr22 Oct22 Apr23 Oct23 Apr24 Oct24 Apr25 Oct25 Apr26
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 48.26 91.85 48.18 141.95 174.77
COHTF
72GF Score
Cohort PLC COHTF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Cohort 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 $174.8 Mil mean?
Cohort (COHTF) has a Accounts Receivable of $174.8 Mil as of Apr. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Cohort and its competitors.
Is Cohort's Accounts Receivable too high?
Cohort's current Accounts Receivable is $174.8 Mil. Overall, Cohort has a GF Score™ of 72/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Cohort's Accounts Receivable compare to SPCX and GE?
Cohort's Accounts Receivable of $174.8 Mil can be compared against companies in the Aerospace & Defense 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 an Aerospace & Defense company?
A good Accounts Receivable depends on the Aerospace & Defense 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 Cohort and its competitors. Cohort's current Accounts Receivable is $174.8 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cohort stock overvalued right now?
Based on GuruFocus' analysis, Cohort (COHTF) is currently considered Modestly Overvalued. The stock's GF Value™ is $12.77, compared to a current price of $16.47 — trading 28.9% above its estimated fair value. The current Accounts Receivable is $174.8 Mil. Cohort's overall GF Score™ is 72/100 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 Cohort (COHTF), the current Accounts Receivable is $174.8 Mil as of Apr. 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 Cohort (COHTF) Overvalued in 2026?

Based on GuruFocus' analysis, Cohort stock appears to be overvalued. The current stock price of $16.47 is trading 28.9% above its estimated GF Value™ of $12.77. GuruFocus considers Cohort to be Modestly Overvalued.

Key valuation signals for COHTF:

  • Accounts Receivable: $174.8 Mil
  • GF Value™: $12.77 vs. price of $16.47 (28.9% above fair value)
  • GF Score™: 72/100 with 7 warning signs

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


Cohort Business Description

Other Exchanges CHRTl:UKCHRT:UKC7K:Germany
Address One Waterside Drive, Arlington Business Park, Theale, Reading, GBR, RG7 4SW
Cohort PLC is the parent company of seven businesses that provide services and products for customers in the defence, security, and related sectors in the United Kingdom and international markets. Its businesses include Chess, EID, ELAC Sonar, EM Solutions, MASS, MCL and SEA. The company has operations in UK, Portugal, Australia and Canada.
72GF Score

Get the complete analysis for COHTF

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

$16.47
Price
$12.77
GF Value