Eastman Chemical Co (FRA:EAC) Accounts Receivable: €952 Mil (As of Jun. 2026)

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FRA:EAC Eastman Chemical Co FRA:EAC
76 GF Score
Price €60.14
GF Value €68.57
Valuation Modestly Undervalued
! 5 Warning Signs
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What is Eastman Chemical Co Accounts Receivable?

Eastman Chemical Co FRA:EAC -1.15% 76 Accounts Receivable is €952 Mil as of Jun. 2026. GuruFocus rates FRA:EAC with a GF Score™ of 76/100 and a GF Value™ of €68.57 (Modestly Undervalued). The stock has 5 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Eastman Chemical Co's accounts receivables for the quarter that ended in Jun. 2026 was €952 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Eastman Chemical Co's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 39.83.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Eastman Chemical Co's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was €-51.35.

Eastman Chemical 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.

Eastman Chemical Co's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=952.196/2181.284*91
=39.83

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

Eastman Chemical Co'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)
=(599.788+0.75 * 952.196+0.5 * 1823.668-8028.132
-0-68.572)/114.327
=-51.35

* 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.

Eastman Chemical Co Accounts Receivable Related Terms

Eastman Chemical Co Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Eastman Chemical 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.

Eastman Chemical Co Accounts Receivable Chart

Eastman Chemical 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 965.54 903.41 757.44 755.41 629.40

Eastman Chemical Co 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 856.60 794.92 629.40 820.89 952.20
FRA:EAC
76GF Score
Eastman Chemical Co FRA:EAC
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Eastman Chemical 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 €952 Mil mean?
Eastman Chemical Co (FRA:EAC) has a Accounts Receivable of €952 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Eastman Chemical Co and its competitors.
Is Eastman Chemical Co's Accounts Receivable too high?
Eastman Chemical Co's current Accounts Receivable is €952 Mil. Overall, Eastman Chemical Co has a GF Score™ of 76/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Eastman Chemical Co's Accounts Receivable compare to NEU and ESI?
Eastman Chemical Co's Accounts Receivable of €952 Mil can be compared against companies in the Chemicals 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 Chemicals company?
A good Accounts Receivable depends on the Chemicals 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 Eastman Chemical Co and its competitors. Eastman Chemical Co's current Accounts Receivable is €952 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eastman Chemical Co stock overvalued right now?
Based on GuruFocus' analysis, Eastman Chemical Co (FRA:EAC) is currently considered Modestly Undervalued. The stock's GF Value™ is €68.57, compared to a current price of €60.14 — trading 12.3% below its estimated fair value. The current Accounts Receivable is €952 Mil. Eastman Chemical Co's overall GF Score™ is 76/100 with 5 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 Eastman Chemical Co (FRA:EAC), the current Accounts Receivable is €952 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 Eastman Chemical Co (FRA:EAC) Overvalued in 2026?

Based on GuruFocus' analysis, Eastman Chemical Co stock appears to be undervalued. The current stock price of €60.14 is trading 12.3% below its estimated GF Value™ of €68.57. GuruFocus considers Eastman Chemical Co to be Modestly Undervalued.

Key valuation signals for FRA:EAC:

  • Accounts Receivable: €952 Mil
  • GF Value™: €68.57 vs. price of €60.14 (12.3% below fair value)
  • GF Score™: 76/100 with 5 warning signs

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

Eastman Chemical Co Business Description

Address 200 South Wilcox Drive, Kingsport, TN, USA, 37662
Established in 1920 to produce chemicals for Eastman Kodak, Eastman Chemical has grown into a global specialty chemical company with manufacturing sites around the world. The company generates the majority of its sales outside of the United States, with a strong presence in Asian markets. During the past several years, Eastman has sold noncore businesses, choosing to focus on higher-margin specialty product offerings.
76GF Score

Get the complete analysis for FRA:EAC

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

€60.14
Price
€68.57
GF Value