DEC (Diversified Energy Co) Accounts Receivable: $408 Mil (As of Dec. 2025)

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DEC Diversified Energy Co DEC
62 GF Score
Price $13.37
GF Value $17.22
Valuation Modestly Undervalued
! 10 Warning Signs
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What is Diversified Energy Co Accounts Receivable?

Diversified Energy Co DEC +0.45% 62 Accounts Receivable is $408 Mil as of Dec. 2025. GuruFocus rates DEC with a GF Score™ of 62/100 and a GF Value™ of $17.22 (Modestly Undervalued). The stock has 10 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Diversified Energy Co's accounts receivables for the quarter that ended in Dec. 2025 was $408 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Diversified Energy Co's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 89.43.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Diversified Energy Co's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $-62.81.


Diversified Energy Co 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.

Diversified Energy Co's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=408.399/833.39*91
=89.43

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

Diversified Energy Co's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2025 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)
=(29.697+0.75 * 408.399+0.5 * 27.801-5173.969
-0-10.932)/76.980
=-62.81

* 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.


Diversified Energy Co Accounts Receivable Related Terms


Diversified Energy Co Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Diversified Energy Co'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.

Diversified Energy Co Accounts Receivable Chart

Diversified Energy Co 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 282.92 296.78 190.21 234.42 408.40

Diversified Energy Co Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 190.21 180.02 234.42 334.38 408.40
DEC
62GF Score
Diversified Energy Co DEC
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Diversified Energy Co 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 $408 Mil mean?
Diversified Energy Co (DEC) has a Accounts Receivable of $408 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Diversified Energy Co and its competitors.
Is Diversified Energy Co's Accounts Receivable too high?
Diversified Energy Co's current Accounts Receivable is $408 Mil. Overall, Diversified Energy Co has a GF Score™ of 62/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Diversified Energy Co's Accounts Receivable compare to UNTC and SLNG?
Diversified Energy Co's Accounts Receivable of $408 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 Diversified Energy Co and its competitors. Diversified Energy Co's current Accounts Receivable is $408 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Diversified Energy Co stock overvalued right now?
Based on GuruFocus' analysis, Diversified Energy Co (DEC) is currently considered Modestly Undervalued. The stock's GF Value™ is $17.22, compared to a current price of $13.37 — trading 22.4% below its estimated fair value. The current Accounts Receivable is $408 Mil. Diversified Energy Co's overall GF Score™ is 62/100 with 10 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 Diversified Energy Co (DEC), the current Accounts Receivable is $408 Mil as of Dec. 2025. 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 Diversified Energy Co (DEC) Overvalued in 2026?

Based on GuruFocus' analysis, Diversified Energy Co stock appears to be undervalued. The current stock price of $13.37 is trading 22.4% below its estimated GF Value™ of $17.22. GuruFocus considers Diversified Energy Co to be Modestly Undervalued.

Key valuation signals for DEC:

  • Accounts Receivable: $408 Mil
  • GF Value™: $17.22 vs. price of $13.37 (22.4% below fair value)
  • GF Score™: 62/100 with 10 warning signs

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


Diversified Energy Co Business Description

Industry EnergyOil & Gas
Other Exchanges DECl:UKDEC:UKQI7:Germany
Address 1600 Corporate Drive, Birmingham, AL, USA, 35242
Diversified Energy Co engaged in the production, transportation, and marketing of natural gas, NGLs, and oil, managing a diversified portfolio of mature, long-life assets located across the United States. The company derives revenues from the sale of oil, natural gas and natural gas liquids.
62GF Score

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

$13.37
Price
$17.22
GF Value