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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Darden Restaurants's accounts receivables for the quarter that ended in May. 2026 was $45 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Darden Restaurants's Days Sales Outstanding for the quarter that ended in May. 2026 was 1.09.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Darden Restaurants's Net-Net Working Capital per share for the quarter that ended in May. 2026 was $-89.75.
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.
Darden Restaurants's Days Sales Outstanding for the quarter that ended in May. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Darden Restaurants's accounts receivable are only considered to be worth 75% of book value:
Darden Restaurants's Net-Net Working Capital Per Share for the quarter that ended in May. 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.
Darden Restaurants Accounts Receivable Related Terms
Darden Restaurants Accounts Receivable Historical Data
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The historical data trend for Darden Restaurants'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.
Darden Restaurants (DRI) has a Accounts Receivable of $45 Mil as of May. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Darden Restaurants and its competitors.
Is Darden Restaurants' Accounts Receivable too high?
Darden Restaurants' current Accounts Receivable is $45 Mil. Overall, Darden Restaurants has a GF Score™ of 84/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Darden Restaurants' Accounts Receivable compare to YUMC and TXRH?
Darden Restaurants' Accounts Receivable of $45 Mil can be compared against companies in the Restaurants 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 Restaurants company?
A good Accounts Receivable depends on the Restaurants 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 Darden Restaurants and its competitors. Darden Restaurants's current Accounts Receivable is $45 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Darden Restaurants stock overvalued right now?
Based on GuruFocus' analysis, Darden Restaurants (DRI) is currently considered Fairly Valued. The stock's GF Value™ is $210.75, compared to a current price of $225.26 — trading 6.9% above its estimated fair value. The current Accounts Receivable is $45 Mil. Darden Restaurants' overall GF Score™ is 84/100 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 Darden Restaurants (DRI), the current Accounts Receivable is $45 Mil as of May. 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 Darden Restaurants (DRI) Overvalued in 2026?
Based on GuruFocus' analysis, Darden Restaurants stock appears to be overvalued.
The current stock price of $225.26 is trading 6.9% above its estimated GF Value™ of $210.75.
GuruFocus considers Darden Restaurants to be Fairly Valued.
Key valuation signals for DRI:
Accounts Receivable: $45 Mil
GF Value™: $210.75 vs. price of $225.26 (6.9% above fair value)
No single metric tells the full story. See the DRI stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Darden Restaurants is the largest global full-service dining operator, with over $12 billion in system sales across 2,159 company-owned stores at the end of fiscal 2025, spanning the US and Canada. The firm operates 10 banners in four segments, including Olive Garden (43% of sales), LongHorn Steakhouse (25%), and fine dining (21%), which includes The Capital Grille, Ruth's Chris, and Eddie V's. The other 11% of sales comes from smaller concepts such as Yard House and Cheddar's. Darden primarily generates revenue through sales of food and beverage items at its company-owned restaurants. It also earns royalties on sales from 154 franchised locations in US and international markets, which sit within the other segment but are immaterial to consolidated results.
84GF Score
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