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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. JOST Werke SE's accounts receivables for the quarter that ended in Jun. 2026 was €263 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
JOST Werke SE's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 54.43.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. JOST Werke SE's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was €-40.80.
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.
JOST Werke SE's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), JOST Werke SE's accounts receivable are only considered to be worth 75% of book value:
JOST Werke SE's Net-Net Working Capital Per Share for the quarter that ended in Jun. 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.
JOST Werke SE Accounts Receivable Related Terms
JOST Werke SE Accounts Receivable Historical Data
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The historical data trend for JOST Werke SE'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.
JOST Werke SE (HAM:JST) has a Accounts Receivable of €263 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on JOST Werke SE and its competitors.
Is JOST Werke SE's Accounts Receivable too high?
JOST Werke SE's current Accounts Receivable is €263 Mil. Overall, JOST Werke SE has a GF Score™ of 84/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does JOST Werke SE's Accounts Receivable compare to ORLY and AZO?
JOST Werke SE's Accounts Receivable of €263 Mil can be compared against companies in the Vehicles & Parts 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 Vehicles & Parts company?
A good Accounts Receivable depends on the Vehicles & Parts 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 JOST Werke SE and its competitors. JOST Werke SE's current Accounts Receivable is €263 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is JOST Werke SE stock overvalued right now?
Based on GuruFocus' analysis, JOST Werke SE (HAM:JST) is currently considered Fairly Valued. The stock's GF Value™ is €57.75, compared to a current price of €61.60 — trading 6.7% above its estimated fair value. The current Accounts Receivable is €263 Mil. JOST Werke SE's overall GF Score™ is 84/100 with 7 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 JOST Werke SE (HAM:JST), the current Accounts Receivable is €263 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 JOST Werke SE (HAM:JST) Overvalued in 2026?
Based on GuruFocus' analysis, JOST Werke SE stock appears to be overvalued.
The current stock price of €61.60 is trading 6.7% above its estimated GF Value™ of €57.75.
GuruFocus considers JOST Werke SE to be Fairly Valued.
Key valuation signals for HAM:JST:
Accounts Receivable: €263 Mil
GF Value™: €57.75 vs. price of €61.60 (6.7% above fair value)
No single metric tells the full story. See the HAM:JST stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
JOST Werke SE designs and engineers its products and systems, and outsources high CapEx steps in the value chain, such as forging, casting and the pre-production of standard materials and parts to suppliers, and follows a local-for-local approach to source, produce and sell locally. It sells its products and systems to commercial vehicle manufacturers (OEMs) and body-builders of trucks, trailers, agricultural tractors and construction and mining equipment, and also sells spare parts and components to dealers and wholesalers who service the aftermarket. The product portfolio includes parts for trucks and trailers, hydraulic components and agricultural tractors. Its segments are EMEA, AMERICAS and APAC, with EMEA generating the majority of revenue.
84GF Score
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