HSY (The Hershey Co) Accounts Receivable: $907 Mil (As of Jun. 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.

HSY The Hershey Co HSY
74 GF Score
Price $179.05
GF Value $206.95
Valuation Modestly Undervalued
! 6 Warning Signs
View Full Analysis

What is The Hershey Co Accounts Receivable?

The Hershey Co HSY -1.25% 74 Accounts Receivable is $907 Mil as of Jun. 2026. GuruFocus rates HSY with a GF Score™ of 74/100 and a GF Value™ of $206.95 (Modestly Undervalued). The stock has 6 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. The Hershey Co's accounts receivables for the quarter that ended in Jun. 2026 was $907 Mil.

Accounts receivable can be measured by Days Sales Outstanding. The Hershey Co's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 29.71.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. The Hershey Co's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $-35.17.


The Hershey 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.

The Hershey Co's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=907.368/2787.306*91
=29.71

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

The Hershey Co'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)
=(791.213+0.75 * 907.368+0.5 * 1743.318-9410.362
-0-0)/200.916
=-35.17

* 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.


The Hershey Co Accounts Receivable Related Terms


The Hershey Co Accounts Receivable Historical Data

* Premium members only.

The historical data trend for The Hershey 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.

The Hershey Co Accounts Receivable Chart

The Hershey 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 671.46 711.20 823.62 800.40 729.55

The Hershey Co 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 820.22 966.41 729.55 974.56 907.37
HSY
74GF Score
The Hershey Co HSY
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

The Hershey 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 $907 Mil mean?
The Hershey Co (HSY) has a Accounts Receivable of $907 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on The Hershey Co and its competitors.
Is The Hershey Co's Accounts Receivable too high?
The Hershey Co's current Accounts Receivable is $907 Mil. Overall, The Hershey Co has a GF Score™ of 74/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does The Hershey Co's Accounts Receivable compare to TR and SOWG?
The Hershey Co's Accounts Receivable of $907 Mil can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Accounts Receivable depends on the Consumer Packaged Goods 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 The Hershey Co and its competitors. The Hershey Co's current Accounts Receivable is $907 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is The Hershey Co stock overvalued right now?
Based on GuruFocus' analysis, The Hershey Co (HSY) is currently considered Modestly Undervalued. The stock's GF Value™ is $206.95, compared to a current price of $179.05 — trading 13.5% below its estimated fair value. The current Accounts Receivable is $907 Mil. The Hershey Co's overall GF Score™ is 74/100 with 6 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 The Hershey Co (HSY), the current Accounts Receivable is $907 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 The Hershey Co (HSY) Overvalued in 2026?

Based on GuruFocus' analysis, The Hershey Co stock appears to be undervalued. The current stock price of $179.05 is trading 13.5% below its estimated GF Value™ of $206.95. GuruFocus considers The Hershey Co to be Modestly Undervalued.

Key valuation signals for HSY:

  • Accounts Receivable: $907 Mil
  • GF Value™: $206.95 vs. price of $179.05 (13.5% below fair value)
  • GF Score™: 74/100 with 6 warning signs

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


The Hershey Co Business Description

Address 19 East Chocolate Avenue, Hershey, PA, USA, 17033
Hershey is a leading US confectionery manufacturer (around a $55 billion market, according to Euromonitor), controlling 35% of the domestic chocolate aisle. Beyond its namesake label, the firm's portfolio has expanded over the last 85 years and now comprises 100 brands, including Reese's, Kit Kat, Kisses, and Ice Breakers. Hershey's products are sold in about 80 countries, albeit with just a high-single-digit percentage of sales coming from markets outside the US, including Brazil, India, and Mexico. The firm has sought inorganic opportunities to extend its reach beyond its core confectionery business, adding Amplify Snack Brands and its Skinny Pop ready-to-eat popcorn to its portfolio, as well as Pirate Brands, Dot's Pretzels, and LesserEvil over the past few years.
74GF Score

Get the complete analysis for HSY

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

$179.05
Price
$206.95
GF Value