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.
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.
Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Central Pacific Financial's accounts receivables for the quarter that ended in Mar. 2026 was $24.3 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Central Pacific Financial's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 30.43.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Central Pacific Financial's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was $-218.17.
Central Pacific Financial 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.
Central Pacific Financial's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Central Pacific Financial's accounts receivable are only considered to be worth 75% of book value:
Central Pacific Financial's Net-Net Working Capital Per Share for the quarter that ended in Mar. 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.
Central Pacific Financial Accounts Receivable Related Terms
Central Pacific Financial 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.
Central Pacific Financial Accounts Receivable Chart
What does a Accounts Receivable of $24.3 Mil mean?
Central Pacific Financial (CPF) has a Accounts Receivable of $24.3 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Central Pacific Financial and its competitors.
Is Central Pacific Financial's Accounts Receivable too high?
Central Pacific Financial's current Accounts Receivable is $24.3 Mil. Overall, Central Pacific Financial has a GF Score™ of 63/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Central Pacific Financial's Accounts Receivable compare to FSBC and FBAK?
Central Pacific Financial's Accounts Receivable of $24.3 Mil can be compared against companies in the Banks 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 Banks company?
A good Accounts Receivable depends on the Banks 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 Central Pacific Financial and its competitors. Central Pacific Financial's current Accounts Receivable is $24.3 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Central Pacific Financial stock overvalued right now?
Based on GuruFocus' analysis, Central Pacific Financial (CPF) is currently considered Significantly Overvalued. The stock's GF Value™ is $29.82, compared to a current price of $39.99 — trading 34.1% above its estimated fair value. The current Accounts Receivable is $24.3 Mil. Central Pacific Financial's overall GF Score™ is 63/100 with 6 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 Central Pacific Financial (CPF), the current Accounts Receivable is $24.3 Mil as of Mar. 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 Central Pacific Financial (CPF) Overvalued in 2026?
Based on GuruFocus' analysis, Central Pacific Financial stock appears to be overvalued.
The current stock price of $39.99 is trading 34.1% above its estimated GF Value™ of $29.82.
GuruFocus considers Central Pacific Financial to be Significantly Overvalued.
Key valuation signals for CPF:
Accounts Receivable: $24.3 Mil
GF Value™: $29.82 vs. price of $39.99 (34.1% above fair value)
No single metric tells the full story. See the CPF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Central Pacific Financial Corp operates in the financial services sector in the United States. It is a full-service commercial bank offering a broad range of banking products and services, including accepting time and demand deposits and originating loans. Bank's deposits are insured by the Federal Deposit Insurance Corporation (FDIC) up to applicable limits. The bank is not a member of the Federal Reserve System. The company's loans include commercial loans, construction loans, commercial and residential mortgage loans, and consumer loans. The company derives income from interest and fees on loans, interest on investment securities, and fees received in connection with deposits and other services. It operates in single segment which is Banking operations.
63GF Score
Get the complete analysis for CPF
Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
CPF has been successfully added to your 
