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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Build-A-Bear Workshop's accounts receivables for the quarter that ended in Apr. 2026 was €27.0 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Build-A-Bear Workshop's Days Sales Outstanding for the quarter that ended in Apr. 2026 was 23.04.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Build-A-Bear Workshop's Net-Net Working Capital per share for the quarter that ended in Apr. 2026 was €-7.19.
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.
Build-A-Bear Workshop'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), Build-A-Bear Workshop's accounts receivable are only considered to be worth 75% of book value:
Build-A-Bear Workshop'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.
Build-A-Bear Workshop Accounts Receivable Related Terms
Build-A-Bear Workshop Accounts Receivable Historical Data
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The historical data trend for Build-A-Bear Workshop'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.
What does a Accounts Receivable of €27.0 Mil mean?
Build-A-Bear Workshop (FRA:FPW) has a Accounts Receivable of €27.0 Mil as of Apr. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Build-A-Bear Workshop and its competitors.
Is Build-A-Bear Workshop's Accounts Receivable too high?
Build-A-Bear Workshop's current Accounts Receivable is €27.0 Mil. Overall, Build-A-Bear Workshop has a GF Score™ of 73/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Build-A-Bear Workshop's Accounts Receivable compare to BNED and ARKO?
Build-A-Bear Workshop's Accounts Receivable of €27.0 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 Build-A-Bear Workshop and its competitors. Build-A-Bear Workshop's current Accounts Receivable is €27.0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Build-A-Bear Workshop stock overvalued right now?
Based on GuruFocus' analysis, Build-A-Bear Workshop (FRA:FPW) is currently considered Modestly Undervalued. The stock's GF Value™ is €32.94, compared to a current price of €25.72 — trading 21.9% below its estimated fair value. The current Accounts Receivable is €27.0 Mil. Build-A-Bear Workshop's overall GF Score™ is 73/100 with 3 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 Build-A-Bear Workshop (FRA:FPW), the current Accounts Receivable is €27.0 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 Build-A-Bear Workshop (FRA:FPW) Overvalued in 2026?
Based on GuruFocus' analysis, Build-A-Bear Workshop stock appears to be undervalued.
The current stock price of €25.72 is trading 21.9% below its estimated GF Value™ of €32.94.
GuruFocus considers Build-A-Bear Workshop to be Modestly Undervalued.
Key valuation signals for FRA:FPW:
Accounts Receivable: €27.0 Mil
GF Value™: €32.94 vs. price of €25.72 (21.9% below fair value)
No single metric tells the full story. See the FRA:FPW stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Build-A-Bear Workshop Inc is a U.S.-based specialty retailer of customized stuffed animals and related products. The company operates through three segments: Direct-to-consumer segment with key revenue, includes the operating activities of corporately-managed locations and other retail delivery operations in the U.S., Canada, U.K., Ireland, and two e-commerce sites, the international franchising segment includes royalties and product and fixture sales from other international operations under franchise agreements, and the commercial segment includes the transactions with other businesses, mainly comprised of licensing the intellectual properties for third-party use and wholesale activities.
73GF Score
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