Elbit Systems (FRA:EB2) Accounts Receivable: €3,133 Mil (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

FRA:EB2 Elbit Systems Ltd FRA:EB2
86 GF Score
Price €671.50
GF Value €314.47
Valuation Significantly Overvalued
View Full Analysis

What is Elbit Systems Accounts Receivable?

Elbit Systems FRA:EB2 -4.48% 86 Accounts Receivable is €3,133 Mil as of Mar. 2026. GuruFocus rates FRA:EB2 with a GF Score™ of 86/100 and a GF Value™ of €314.47 (Significantly Overvalued).

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Elbit Systems's accounts receivables for the quarter that ended in Mar. 2026 was €3,133 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Elbit Systems's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 150.99.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Elbit Systems's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was €-68.93.


Elbit Systems 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.

Elbit Systems's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=3132.993/1893.352*91
=150.99

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

Elbit Systems's Net-Net Working Capital Per Share for the quarter that ended in Mar. 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)
=(800.354+0.75 * 3132.993+0.5 * 2803.947-7760.492
-0-0.013)/46.545
=-68.93

* 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.


Elbit Systems Accounts Receivable Related Terms


Elbit Systems Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Elbit Systems'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.

Elbit Systems Accounts Receivable Chart

Elbit Systems 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 1,033.91 928.23 703.42 961.26 1,055.91

Elbit Systems Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 2,921.16 2,672.63 2,687.23 1,055.91 3,132.99
FRA:EB2
86GF Score
Elbit Systems Ltd FRA:EB2
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Elbit Systems 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 €3,133 Mil mean?
Elbit Systems (FRA:EB2) has a Accounts Receivable of €3,133 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Elbit Systems and its competitors.
Is Elbit Systems' Accounts Receivable too high?
Elbit Systems' current Accounts Receivable is €3,133 Mil. Overall, Elbit Systems has a GF Score™ of 86/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Elbit Systems' Accounts Receivable compare to SPCX and GE?
Elbit Systems' Accounts Receivable of €3,133 Mil can be compared against companies in the Aerospace & Defense 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 an Aerospace & Defense company?
A good Accounts Receivable depends on the Aerospace & Defense 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 Elbit Systems and its competitors. Elbit Systems's current Accounts Receivable is €3,133 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Elbit Systems stock overvalued right now?
Based on GuruFocus' analysis, Elbit Systems (FRA:EB2) is currently considered Significantly Overvalued. The stock's GF Value™ is €314.47, compared to a current price of €671.50 — trading 113.5% above its estimated fair value. The current Accounts Receivable is €3,133 Mil. Elbit Systems' overall GF Score™ is 86/100. 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 Elbit Systems (FRA:EB2), the current Accounts Receivable is €3,133 Mil as of Mar. 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 Elbit Systems (FRA:EB2) Overvalued in 2026?

Based on GuruFocus' analysis, Elbit Systems stock appears to be overvalued. The current stock price of €671.50 is trading 113.5% above its estimated GF Value™ of €314.47. GuruFocus considers Elbit Systems to be Significantly Overvalued.

Key valuation signals for FRA:EB2:

  • Accounts Receivable: €3,133 Mil
  • GF Value™: €314.47 vs. price of €671.50 (113.5% above fair value)
  • GF Score™: 86/100

No single metric tells the full story. See the FRA:EB2 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Elbit Systems Business Description

Other Exchanges ESLT:USAESLT:Israel
Address Advanced Technology Center, P.O. Box 539, Haifa, ISR, 3100401
Elbit Systems Ltd is a technology company involved in producing a portfolio of systems and products for aircraft, land, and naval applications. The company's products are used for defense, homeland security and commercial flight capabilities. Its systems and solutions may be installed on new platforms or it may perform a comprehensive modernization program to transform a platform. Elbit Systems gives instructions to its customers on the proper maintenance of its products and will provide support team specialists when the customer cannot fix a problem. The company operates in five segments: Aerospace; C4I and Cyber; ISTAR and EW; Land; and ESA. It derives maximum revenue from Land Segment. Geographically, it operates in Israel; North America; Europe; Asia-Pacific; Latin America; and Others.
86GF Score

Get the complete analysis for FRA:EB2

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

€671.50
Price
€314.47
GF Value