FIX (Comfort Systems USA) Accounts Receivable: $3,279 Mil (As of Jun. 2026)

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FIX Comfort Systems USA Inc FIX
85 GF Score
Price $1,775.86
GF Value $777.63
Valuation Significantly Overvalued
! 1 Warning Sign
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What is Comfort Systems USA Accounts Receivable?

Comfort Systems USA FIX +0.28% 85 Accounts Receivable is $3,279 Mil as of Jun. 2026. GuruFocus rates FIX with a GF Score™ of 85/100 and a GF Value™ of $777.63 (Significantly Overvalued). The stock has 1 warning sign investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Comfort Systems USA's accounts receivables for the quarter that ended in Jun. 2026 was $3,279 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Comfort Systems USA's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 91.62.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Comfort Systems USA's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $-25.69.


Comfort Systems USA 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.

Comfort Systems USA's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=3278.811/3265.656*91
=91.62

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

Comfort Systems USA'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)
=(1854.794+0.75 * 3278.811+0.5 * 104.804-5270.537
-0-0)/35.200
=-25.69

* 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.


Comfort Systems USA Accounts Receivable Related Terms


Comfort Systems USA Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Comfort Systems USA'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.

Comfort Systems USA Accounts Receivable Chart

Comfort Systems USA 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 773.72 1,024.08 1,318.93 1,861.21 2,577.86

Comfort Systems USA 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 2,162.35 2,306.30 2,577.86 2,805.27 3,278.81
FIX
85GF Score
Comfort Systems USA Inc FIX
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Comfort Systems USA 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 $3,279 Mil mean?
Comfort Systems USA (FIX) has a Accounts Receivable of $3,279 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Comfort Systems USA and its competitors.
Is Comfort Systems USA's Accounts Receivable too high?
Comfort Systems USA's current Accounts Receivable is $3,279 Mil. Overall, Comfort Systems USA has a GF Score™ of 85/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Comfort Systems USA's Accounts Receivable compare to EME and PWR?
Comfort Systems USA's Accounts Receivable of $3,279 Mil can be compared against companies in the Construction 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 Construction company?
A good Accounts Receivable depends on the Construction 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 Comfort Systems USA and its competitors. Comfort Systems USA's current Accounts Receivable is $3,279 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Comfort Systems USA stock overvalued right now?
Based on GuruFocus' analysis, Comfort Systems USA (FIX) is currently considered Significantly Overvalued. The stock's GF Value™ is $777.63, compared to a current price of $1,775.86 — trading 128.4% above its estimated fair value. The current Accounts Receivable is $3,279 Mil. Comfort Systems USA's overall GF Score™ is 85/100 with 1 warning sign 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 Comfort Systems USA (FIX), the current Accounts Receivable is $3,279 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 Comfort Systems USA (FIX) Overvalued in 2026?

Based on GuruFocus' analysis, Comfort Systems USA stock appears to be overvalued. The current stock price of $1,775.86 is trading 128.4% above its estimated GF Value™ of $777.63. GuruFocus considers Comfort Systems USA to be Significantly Overvalued.

Key valuation signals for FIX:

  • Accounts Receivable: $3,279 Mil
  • GF Value™: $777.63 vs. price of $1,775.86 (128.4% above fair value)
  • GF Score™: 85/100 with 1 warning sign

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


Comfort Systems USA Business Description

Address 9753 Katy Freeway, Suite 700, Houston, TX, USA, 77024
Comfort Systems USA Inc provides comprehensive mechanical contracting services, including heating, ventilation, & air conditioning, or HVAC; plumbing; piping & controls; construction; and other electrical components. Projects are mainly for commercial, industrial, & institutional buildings, & tend to be geared toward HVAC. Revenue is roughly split between installation services for newly constructed facilities & maintenance services for existing buildings. The company installs & repairs products and systems throughout the United States. It operates in two segments, Mechanical services & Electrical services, the majority is from the Mechanical services segment.
85GF Score

Get the complete analysis for FIX

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

$1,775.86
Price
$777.63
GF Value