CX (CemexB de CV) Accounts Receivable: $2,065 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.

CX Cemex SAB de CV CX
81 GF Score
Price $10.66
GF Value $8.21
Valuation Modestly Overvalued
! 5 Warning Signs
View Full Analysis

What is CemexB de CV Accounts Receivable?

CemexB de CV CX -4.05% 81 Accounts Receivable is $2,065 Mil as of Jun. 2026. GuruFocus rates CX with a GF Score™ of 81/100 and a GF Value™ of $8.21 (Modestly Overvalued). The stock has 5 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. CemexB de CV's accounts receivables for the quarter that ended in Jun. 2026 was $2,065 Mil.

Accounts receivable can be measured by Days Sales Outstanding. CemexB de CV's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 41.02.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. CemexB de CV's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $-8.67.


CemexB de CV 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.

CemexB de CV's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=2065.065/4593.416*91
=41.02

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

CemexB de CV'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)
=(887.64+0.75 * 2065.065+0.5 * 1573.707-15433.129
-0-305.952)/1442.952
=-8.67

* 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.


CemexB de CV Accounts Receivable Related Terms


CemexB de CV Accounts Receivable Historical Data

* Premium members only.

The historical data trend for CemexB de CV'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.

CemexB de CV Accounts Receivable Chart

CemexB de CV 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 1,521.00 1,644.00 1,751.00 1,582.00 1,770.00

CemexB de CV 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 1,918.65 1,960.04 1,770.00 1,949.00 2,065.07
CX
81GF Score
Cemex SAB de CV CX
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

CemexB de CV 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 $2,065 Mil mean?
CemexB de CV (CX) has a Accounts Receivable of $2,065 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on CemexB de CV and its competitors.
Is CemexB de CV's Accounts Receivable too high?
CemexB de CV's current Accounts Receivable is $2,065 Mil. Overall, CemexB de CV has a GF Score™ of 81/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does CemexB de CV's Accounts Receivable compare to CRH and VMC?
CemexB de CV's Accounts Receivable of $2,065 Mil can be compared against companies in the Building Materials 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 Building Materials company?
A good Accounts Receivable depends on the Building Materials 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 CemexB de CV and its competitors. CemexB de CV's current Accounts Receivable is $2,065 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CemexB de CV stock overvalued right now?
Based on GuruFocus' analysis, CemexB de CV (CX) is currently considered Modestly Overvalued. The stock's GF Value™ is $8.21, compared to a current price of $10.66 — trading 29.8% above its estimated fair value. The current Accounts Receivable is $2,065 Mil. CemexB de CV's overall GF Score™ is 81/100 with 5 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 CemexB de CV (CX), the current Accounts Receivable is $2,065 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 CemexB de CV (CX) Overvalued in 2026?

Based on GuruFocus' analysis, CemexB de CV stock appears to be overvalued. The current stock price of $10.66 is trading 29.8% above its estimated GF Value™ of $8.21. GuruFocus considers CemexB de CV to be Modestly Overvalued.

Key valuation signals for CX:

  • Accounts Receivable: $2,065 Mil
  • GF Value™: $8.21 vs. price of $10.66 (29.8% above fair value)
  • GF Score™: 81/100 with 5 warning signs

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


CemexB de CV Business Description

Address Avenida Ricardo Margain Zozaya, No.325, Colonia Valle del Campestre, San Pedro Garza Garcia, NL, MEX, 66265
Cemex SAB de CV is a ready-mix concrete company that mainly engaged in activities that are oriented to the construction industry, mainly through the production, marketing, sale, and distribution of cement, ready-mix concrete, aggregates, urbanization solutions, and other construction materials and also provide related services and reliable construction-related services to customers and communities and maintain business relationships in more than 60 countries throughout the world. The company operates in different parts of the world, with operations in Mexico, the United States, the EMEA region and the SCA&C region.
81GF Score

Get the complete analysis for CX

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

$10.66
Price
$8.21
GF Value