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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Abercrombie & Fitch Co's accounts receivables for the quarter that ended in Apr. 2026 was €125 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Abercrombie & Fitch Co's Days Sales Outstanding for the quarter that ended in Apr. 2026 was 11.96.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Abercrombie & Fitch Co's Net-Net Working Capital per share for the quarter that ended in Apr. 2026 was €-21.51.
Abercrombie & Fitch 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.
Abercrombie & Fitch Co's Days Sales Outstanding for the quarter that ended in Apr. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Abercrombie & Fitch Co's accounts receivable are only considered to be worth 75% of book value:
Abercrombie & Fitch Co's Net-Net Working Capital Per Share for the quarter that ended in Apr. 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.
Abercrombie & Fitch Co Accounts Receivable Related Terms
Abercrombie & Fitch Co Accounts Receivable Historical Data
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The historical data trend for Abercrombie & Fitch 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.
Abercrombie & Fitch Co (FRA:AFT) has a Accounts Receivable of €125 Mil as of Apr. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Abercrombie & Fitch Co and its competitors.
Is Abercrombie & Fitch Co's Accounts Receivable too high?
Abercrombie & Fitch Co's current Accounts Receivable is €125 Mil. Overall, Abercrombie & Fitch Co has a GF Score™ of 90/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Abercrombie & Fitch Co's Accounts Receivable compare to BOOT and AEO?
Abercrombie & Fitch Co's Accounts Receivable of €125 Mil can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Accounts Receivable depends on the Retail - Cyclical 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 Abercrombie & Fitch Co and its competitors. Abercrombie & Fitch Co's current Accounts Receivable is €125 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Abercrombie & Fitch Co stock overvalued right now?
Based on GuruFocus' analysis, Abercrombie & Fitch Co (FRA:AFT) is currently considered Fairly Valued. The stock's GF Value™ is €99.33, compared to a current price of €94.20 — trading 5.2% below its estimated fair value. The current Accounts Receivable is €125 Mil. Abercrombie & Fitch Co's overall GF Score™ is 90/100 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 Abercrombie & Fitch Co (FRA:AFT), the current Accounts Receivable is €125 Mil as of Apr. 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 Abercrombie & Fitch Co (FRA:AFT) Overvalued in 2026?
Based on GuruFocus' analysis, Abercrombie & Fitch Co stock appears to be undervalued.
The current stock price of €94.20 is trading 5.2% below its estimated GF Value™ of €99.33.
GuruFocus considers Abercrombie & Fitch Co to be Fairly Valued.
Key valuation signals for FRA:AFT:
Accounts Receivable: €125 Mil
GF Value™: €99.33 vs. price of €94.20 (5.2% below fair value)
No single metric tells the full story. See the FRA:AFT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Abercrombie & Fitch Co is a digitally led, omnichannel retailer offering apparel, personal care products, and accessories for men, women, and kids through company-owned stores, digital channels, and third-party arrangements. The company operates through three geographic segments: Americas, the maximum revenue generator; Europe, the Middle East and Africa (EMEA); and Asia-Pacific (APAC). Its brand families include Abercrombie brands and Hollister brands. The Americas segment covers North and South America, EMEA includes Europe, the Middle East and Africa, and APAC includes the Asia-Pacific region, including Asia and Oceania.
90GF Score
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