CTOS (Custom Truck One Source) Accounts Receivable: $204 Mil (As of Mar. 2026)

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CTOS Custom Truck One Source Inc CTOS
74 GF Score
Price $10.45
GF Value $6.40
Valuation Significantly Overvalued
! 6 Warning Signs
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What is Custom Truck One Source Accounts Receivable?

Custom Truck One Source CTOS -1.14% 74 Accounts Receivable is $204 Mil as of Mar. 2026. GuruFocus rates CTOS with a GF Score™ of 74/100 and a GF Value™ of $6.40 (Significantly Overvalued). The stock has 6 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Custom Truck One Source's accounts receivables for the quarter that ended in Mar. 2026 was $204 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Custom Truck One Source's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 40.25.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Custom Truck One Source's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was $-9.12.

Custom Truck One Source 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.

Custom Truck One Source's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=203.623/461.622*91
=40.25

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

Custom Truck One Source's Net-Net Working Capital Per Share for the quarter that ended in Mar. 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)
=(9.608+0.75 * 203.623+0.5 * 1022.471-2742.065
-0-0)/226.782
=-9.12

* 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.

Custom Truck One Source Accounts Receivable Related Terms

Custom Truck One Source Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Custom Truck One Source'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.

Custom Truck One Source Accounts Receivable Chart

Custom Truck One Source Annual Data
Trend Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only 168.39 193.11 215.09 215.87 195.54

Custom Truck One Source Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 202.23 188.99 182.22 195.54 203.62
CTOS
74GF Score
Custom Truck One Source Inc CTOS
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Custom Truck One Source 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 $204 Mil mean?
Custom Truck One Source (CTOS) has a Accounts Receivable of $204 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Custom Truck One Source and its competitors.
Is Custom Truck One Source's Accounts Receivable too high?
Custom Truck One Source's current Accounts Receivable is $204 Mil. Overall, Custom Truck One Source has a GF Score™ of 74/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Custom Truck One Source's Accounts Receivable compare to MGRC and VSTS?
Custom Truck One Source's Accounts Receivable of $204 Mil can be compared against companies in the Business Services 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 Business Services company?
A good Accounts Receivable depends on the Business Services 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 Custom Truck One Source and its competitors. Custom Truck One Source's current Accounts Receivable is $204 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Custom Truck One Source stock overvalued right now?
Based on GuruFocus' analysis, Custom Truck One Source (CTOS) is currently considered Significantly Overvalued. The stock's GF Value™ is $6.40, compared to a current price of $10.45 — trading 63.3% above its estimated fair value. The current Accounts Receivable is $204 Mil. Custom Truck One Source's overall GF Score™ is 74/100 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 Custom Truck One Source (CTOS), the current Accounts Receivable is $204 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 Custom Truck One Source (CTOS) Overvalued in 2026?

Based on GuruFocus' analysis, Custom Truck One Source stock appears to be overvalued. The current stock price of $10.45 is trading 63.3% above its estimated GF Value™ of $6.40. GuruFocus considers Custom Truck One Source to be Significantly Overvalued.

Key valuation signals for CTOS:

  • Accounts Receivable: $204 Mil
  • GF Value™: $6.40 vs. price of $10.45 (63.3% above fair value)
  • GF Score™: 74/100 with 6 warning signs

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

Custom Truck One Source Business Description

Other Exchanges 65W0:Germany
Address 7701 Independence Avenue, Kansas, MO, USA, 64125
Custom Truck One Source Inc is a one-stop-shop provider of specialty equipment in the electric utility transmission and distribution, forestry, telecom, waste management, rail, and infrastructure end-markets in North America. The company's segment includes Equipment Rental Solutions (ERS), Truck and Equipment Sales (TES), and Aftermarket Parts and Services (APS). It generates maximum revenue from the TES segment. Geographically, it derives a majority revenue from the United States.
74GF Score

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

$10.45
Price
$6.40
GF Value