PetroChina Co (FRA:PC6) Accounts Receivable: €14,515 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:PC6 PetroChina Co Ltd FRA:PC6
68 GF Score
Price €1.08
GF Value €0.84
Valuation Modestly Overvalued
! 5 Warning Signs
View Full Analysis

What is PetroChina Co Accounts Receivable?

PetroChina Co FRA:PC6 +1.08% 68 Accounts Receivable is €14,515 Mil as of Mar. 2026. GuruFocus rates FRA:PC6 with a GF Score™ of 68/100 and a GF Value™ of €0.84 (Modestly Overvalued). 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. PetroChina Co's accounts receivables for the quarter that ended in Mar. 2026 was €14,515 Mil.

Accounts receivable can be measured by Days Sales Outstanding. PetroChina Co's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 14.33.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. PetroChina Co's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was €-0.67.


PetroChina 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=14515.147/92420.495*91
=14.33

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

PetroChina Co'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)
=(33809.312+0.75 * 14515.147+0.5 * 21263.856-150956.249
-0-26511.388)/183020.978
=-0.67

* 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.


PetroChina Co Accounts Receivable Related Terms


PetroChina Co Accounts Receivable Historical Data

* Premium members only.

The historical data trend for PetroChina 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.

PetroChina Co Accounts Receivable Chart

PetroChina 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 7,328.94 9,752.92 8,862.29 9,392.99 9,449.02

PetroChina Co 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 13,222.14 14,455.03 12,334.53 9,449.02 14,515.15
FRA:PC6
68GF Score
PetroChina Co Ltd FRA:PC6
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

PetroChina 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 €14,515 Mil mean?
PetroChina Co (FRA:PC6) has a Accounts Receivable of €14,515 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on PetroChina Co and its competitors.
Is PetroChina Co's Accounts Receivable too high?
PetroChina Co's current Accounts Receivable is €14,515 Mil. Overall, PetroChina Co has a GF Score™ of 68/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does PetroChina Co's Accounts Receivable compare to XOM and CVX?
PetroChina Co's Accounts Receivable of €14,515 Mil can be compared against companies in the Oil & Gas 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 Oil & Gas company?
A good Accounts Receivable depends on the Oil & Gas 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 PetroChina Co and its competitors. PetroChina Co's current Accounts Receivable is €14,515 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PetroChina Co stock overvalued right now?
Based on GuruFocus' analysis, PetroChina Co (FRA:PC6) is currently considered Modestly Overvalued. The stock's GF Value™ is €0.84, compared to a current price of €1.08 — trading 28.5% above its estimated fair value. The current Accounts Receivable is €14,515 Mil. PetroChina Co's overall GF Score™ is 68/100 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 PetroChina Co (FRA:PC6), the current Accounts Receivable is €14,515 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 PetroChina Co (FRA:PC6) Overvalued in 2026?

Based on GuruFocus' analysis, PetroChina Co stock appears to be overvalued. The current stock price of €1.08 is trading 28.5% above its estimated GF Value™ of €0.84. GuruFocus considers PetroChina Co to be Modestly Overvalued.

Key valuation signals for FRA:PC6:

  • Accounts Receivable: €14,515 Mil
  • GF Value™: €0.84 vs. price of €1.08 (28.5% above fair value)
  • GF Score™: 68/100 with 5 warning signs

No single metric tells the full story. See the FRA:PC6 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


PetroChina Co Business Description

Industry EnergyOil & Gas
Address No. 9 Dongzhimen North Street, Dongcheng District, Beijing, CHN, 100007
PetroChina, the national champion that inherited the majority of Chinese onshore oil and gas assets, has developed into an international supermajor. In 2025, it produced more than 1.8 billion barrels of oil equivalent of oil and gas, and processed 1.4 billion barrels of crude oil. It also has more than 22,000 service stations. The fluctuations in the prices of crude oil, refined products, chemical products, and natural gas have a significant impact on PetroChina's revenue. State-owned China National Petroleum Corp is PetroChina's controlling shareholder with a stake of more than 82%.
68GF Score

Get the complete analysis for FRA:PC6

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

€1.08
Price
€0.84
GF Value