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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Delta Air Lines's accounts receivables for the quarter that ended in Jun. 2026 was $4,307 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Delta Air Lines's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 19.89.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Delta Air Lines's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $-84.14.
Delta Air Lines 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.
Delta Air Lines's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Delta Air Lines's accounts receivable are only considered to be worth 75% of book value:
Delta Air Lines's Net-Net Working Capital Per Share for the quarter that ended in Jun. 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.
Delta Air Lines Accounts Receivable Related Terms
Delta Air Lines Accounts Receivable Historical Data
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The historical data trend for Delta Air Lines'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.
What does a Accounts Receivable of $4,307 Mil mean?
Delta Air Lines (DAL) has a Accounts Receivable of $4,307 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Delta Air Lines and its competitors.
Is Delta Air Lines' Accounts Receivable too high?
Delta Air Lines' current Accounts Receivable is $4,307 Mil. Overall, Delta Air Lines has a GF Score™ of 81/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Delta Air Lines' Accounts Receivable compare to UAL and LUV?
Delta Air Lines' Accounts Receivable of $4,307 Mil can be compared against companies in the Transportation 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 Transportation company?
A good Accounts Receivable depends on the Transportation 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 Delta Air Lines and its competitors. Delta Air Lines's current Accounts Receivable is $4,307 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Delta Air Lines stock overvalued right now?
Based on GuruFocus' analysis, Delta Air Lines (DAL) is currently considered Significantly Overvalued. The stock's GF Value™ is $58.13, compared to a current price of $83.52 — trading 43.7% above its estimated fair value. The current Accounts Receivable is $4,307 Mil. Delta Air Lines' overall GF Score™ is 81/100 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 Delta Air Lines (DAL), the current Accounts Receivable is $4,307 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 Delta Air Lines (DAL) Overvalued in 2026?
Based on GuruFocus' analysis, Delta Air Lines stock appears to be overvalued.
The current stock price of $83.52 is trading 43.7% above its estimated GF Value™ of $58.13.
GuruFocus considers Delta Air Lines to be Significantly Overvalued.
Key valuation signals for DAL:
Accounts Receivable: $4,307 Mil
GF Value™: $58.13 vs. price of $83.52 (43.7% above fair value)
No single metric tells the full story. See the DAL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Atlanta-based Delta Air Lines is one of the world's largest airlines, with a network of over 300 destinations in more than 50 countries. Delta operates a hub-and-spoke network, where it gathers and distributes passengers across the globe through its biggest hubs in Atlanta, New York, Salt Lake City, Detroit, Seattle, and Minneapolis-St. Paul. Delta has historically earned most of its international revenue and profits from flying passengers over the Atlantic Ocean.
81GF Score
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