GD (General Dynamics) Accounts Receivable: $2,398 Mil (As of Jun. 2026)

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GD General Dynamics Corp GD
93 GF Score
Price $383.42
GF Value $355.56
Valuation Fairly Valued
! 8 Warning Signs
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What is General Dynamics Accounts Receivable?

General Dynamics GD +0.32% 93 Accounts Receivable is $2,398 Mil as of Jun. 2026. GuruFocus rates GD with a GF Score™ of 93/100 and a GF Value™ of $355.56 (Fairly Valued). The stock has 8 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. General Dynamics's accounts receivables for the quarter that ended in Jun. 2026 was $2,398 Mil.

Accounts receivable can be measured by Days Sales Outstanding. General Dynamics's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 15.53.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. General Dynamics's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $-83.74.


General Dynamics 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.

General Dynamics's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=2398/14094*91
=15.53

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

General Dynamics'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)
=(4333+0.75 * 2398+0.5 * 9097-33337
-0-0)/270.557
=-83.74

* 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.


General Dynamics Accounts Receivable Related Terms


General Dynamics Accounts Receivable Historical Data

* Premium members only.

The historical data trend for General Dynamics'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.

General Dynamics Accounts Receivable Chart

General Dynamics 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 3,041.00 3,008.00 3,004.00 2,977.00 2,406.00

General Dynamics 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 3,613.00 3,303.00 2,406.00 2,254.00 2,398.00
GD
93GF Score
General Dynamics Corp GD
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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General Dynamics 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 $2,398 Mil mean?
General Dynamics (GD) has a Accounts Receivable of $2,398 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on General Dynamics and its competitors.
Is General Dynamics' Accounts Receivable too high?
General Dynamics' current Accounts Receivable is $2,398 Mil. Overall, General Dynamics has a GF Score™ of 93/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does General Dynamics' Accounts Receivable compare to HWM and NOC?
General Dynamics' Accounts Receivable of $2,398 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 General Dynamics and its competitors. General Dynamics's current Accounts Receivable is $2,398 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is General Dynamics stock overvalued right now?
Based on GuruFocus' analysis, General Dynamics (GD) is currently considered Fairly Valued. The stock's GF Value™ is $355.56, compared to a current price of $383.42 — trading 7.8% above its estimated fair value. The current Accounts Receivable is $2,398 Mil. General Dynamics' overall GF Score™ is 93/100 with 8 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 General Dynamics (GD), the current Accounts Receivable is $2,398 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 General Dynamics (GD) Overvalued in 2026?

Based on GuruFocus' analysis, General Dynamics stock appears to be overvalued. The current stock price of $383.42 is trading 7.8% above its estimated GF Value™ of $355.56. GuruFocus considers General Dynamics to be Fairly Valued.

Key valuation signals for GD:

  • Accounts Receivable: $2,398 Mil
  • GF Value™: $355.56 vs. price of $383.42 (7.8% above fair value)
  • GF Score™: 93/100 with 8 warning signs

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


General Dynamics Business Description

Address 11011 Sunset Hills Road, Reston, VA, USA, 20190
General Dynamics is a defense contractor and business jet manufacturer. The firm's segments are aerospace, marine, combat systems, and technologies. General Dynamics' aerospace segment manufactures Gulfstream business jets and operates a global aircraft servicing operation. Combat systems produces land-based combat vehicles such as the M1 Abrams tank and Stryker armored personnel carrier, as well as munitions. The marine segment builds and services nuclear-powered submarines, destroyers, and Navy support ships. The technologies segment contains two main units: an IT business that primarily serves the government market and a mission systems business focusing on electronics that provide command, control, computing, intelligence, surveillance, and reconnaissance capabilities to the military.
93GF Score

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

$383.42
Price
$355.56
GF Value