CVI (CVR Energy) Accounts Receivable: $327 Mil (As of Jun. 2026)

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CVI CVR Energy Inc CVI
63 GF Score
Price $39.92
GF Value $28.26
Valuation Significantly Overvalued
! 4 Warning Signs
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What is CVR Energy Accounts Receivable?

CVR Energy CVI +11.40% 63 Accounts Receivable is $327 Mil as of Jun. 2026. GuruFocus rates CVI with a GF Score™ of 63/100 and a GF Value™ of $28.26 (Significantly Overvalued). The stock has 4 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. CVR Energy's accounts receivables for the quarter that ended in Jun. 2026 was $327 Mil.

Accounts receivable can be measured by Days Sales Outstanding. CVR Energy's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 10.90.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. CVR Energy's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $-22.58.


CVR Energy 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=327/2738*91
=10.90

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

CVR Energy'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)
=(737+0.75 * 327+0.5 * 603-3335
-0-219)/100.531
=-22.58

* 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.


CVR Energy Accounts Receivable Related Terms


CVR Energy Accounts Receivable Historical Data

* Premium members only.

The historical data trend for CVR Energy'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.

CVR Energy Accounts Receivable Chart

CVR Energy 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 299.00 358.00 286.00 295.00 235.00

CVR Energy 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 245.00 253.00 235.00 329.00 327.00
CVI
63GF Score
CVR Energy Inc CVI
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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CVR Energy 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 $327 Mil mean?
CVR Energy (CVI) has a Accounts Receivable of $327 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on CVR Energy and its competitors.
Is CVR Energy's Accounts Receivable too high?
CVR Energy's current Accounts Receivable is $327 Mil. Overall, CVR Energy has a GF Score™ of 63/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does CVR Energy's Accounts Receivable compare to DKL and DK?
CVR Energy's Accounts Receivable of $327 Mil can be compared against companies in the Oil & Gas 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 Oil & Gas company?
A good Accounts Receivable depends on the Oil & Gas 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 CVR Energy and its competitors. CVR Energy's current Accounts Receivable is $327 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CVR Energy stock overvalued right now?
Based on GuruFocus' analysis, CVR Energy (CVI) is currently considered Significantly Overvalued. The stock's GF Value™ is $28.26, compared to a current price of $39.92 — trading 41.2% above its estimated fair value. The current Accounts Receivable is $327 Mil. CVR Energy's overall GF Score™ is 63/100 with 4 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 CVR Energy (CVI), the current Accounts Receivable is $327 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 CVR Energy (CVI) Overvalued in 2026?

Based on GuruFocus' analysis, CVR Energy stock appears to be overvalued. The current stock price of $39.92 is trading 41.2% above its estimated GF Value™ of $28.26. GuruFocus considers CVR Energy to be Significantly Overvalued.

Key valuation signals for CVI:

  • Accounts Receivable: $327 Mil
  • GF Value™: $28.26 vs. price of $39.92 (41.2% above fair value)
  • GF Score™: 63/100 with 4 warning signs

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


CVR Energy Business Description

Industry EnergyOil & Gas
Other Exchanges 0HRR:UKFL9:Germany
Address 2277 Plaza Drive, Suite 500, Sugar Land, TX, USA, 77479
CVR Energy Inc is a holding company that engages in petroleum refining and nitrogen fertilizer manufacturing through its subsidiaries. Subsidiaries include several complex, full-coking crude oil refineries, along with a crude oil gathering system, pipelines, storage tanks, and marketing and supply. The company's refineries can process blends of a variety of crude oil ranging from heavy sour to light sweet crude oil. Crude oil for CVR's refineries is supplied through its wholly-owned gathering system and pipeline. From its refineries, CVR supplies products through tanker trucks directly to customers located in close geographic proximity and customers at throughput terminals. The company's customers include retailers, railroads, and farm cooperatives.
63GF Score

Get the complete analysis for CVI

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

$39.92
Price
$28.26
GF Value