FIRRF (First Tractor Co) Accounts Receivable: $46.4 Mil (As of Dec. 2025)

First Tractor 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.

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

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

First Tractor Co's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2025 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.

First Tractor Co Accounts Receivable Related Terms

The historical data trend for First Tractor 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.

First Tractor Co Accounts Receivable Chart

First Tractor Co Annual Data
	Trend	Dec16	Dec17	Dec18	Dec19	Dec20	Dec21	Dec22	Dec23	Dec24	Dec25
Accounts Receivable		Get a 7-Day Free Trial					47.36	50.46	46.39	41.52	46.40

First Tractor Co Quarterly Data
	Dec20	Mar21	Jun21	Sep21	Dec21	Mar22	Jun22	Sep22	Dec22	Mar23	Jun23	Sep23	Dec23	Mar24	Jun24	Sep24	Dec24	Jun25	Sep25	Dec25
Accounts Receivable	Get a 7-Day Free Trial															211.82	41.52	204.74	239.02	46.40

First Tractor Co Accounts Receivable Calculation

Accounts Receivable is money owed to a business by customers and shown on its Balance Sheet as an asset.

First Tractor Co Business Description