Bayrak EBT Tabannayi ve Ticaret AS (IST:BAYRK) Accounts Receivable: ₺78.2 Mil (As of Dec. 2025)

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Bayrak EBT Taban Sanayi ve Ticaret AS IST:BAYRK

47 GF Score

Price ₺4.31

GF Value ₺2.43

Valuation Significantly Overvalued

11 Warning Signs

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What is Bayrak EBT Tabannayi ve Ticaret AS Accounts Receivable?

Bayrak EBT Tabannayi ve Ticaret AS IST:BAYRK -0.23% 47 Accounts Receivable is ₺78.2 Mil as of Dec. 2025. GuruFocus rates IST:BAYRK with a GF Score™ of 47/100 and a GF Value™ of ₺2.43 (Significantly Overvalued). The stock has 11 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Bayrak EBT Tabannayi ve Ticaret AS's accounts receivables for the quarter that ended in Dec. 2025 was ₺78.2 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Bayrak EBT Tabannayi ve Ticaret AS's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 125.44.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Bayrak EBT Tabannayi ve Ticaret AS's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was ₺-1.09.

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Bayrak EBT Tabannayi ve Ticaret AS 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.

Bayrak EBT Tabannayi ve Ticaret AS's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	78.161	/	56.857	*	91
=	125.44

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Bayrak EBT Tabannayi ve Ticaret AS's accounts receivable are only considered to be worth 75% of book value:

Bayrak EBT Tabannayi ve Ticaret AS's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2025 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)
=	(26.957	+	0.75 * 78.161	+	0.5 * 132.936	-	425.788
-	0	-	0)	/	250.000
=	-1.09

* 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.

Bayrak EBT Tabannayi ve Ticaret AS Accounts Receivable Related Terms

Bayrak EBT Tabannayi ve Ticaret AS Accounts Receivable Historical Data

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The historical data trend for Bayrak EBT Tabannayi ve Ticaret AS's Accounts Receivable can be seen below:

Bayrak EBT Tabannayi ve Ticaret AS Accounts Receivable Chart

Bayrak EBT Tabannayi ve Ticaret AS Annual Data

Trend

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Dec25

Accounts Receivable

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17.23

58.43

114.26

114.24

78.16

Bayrak EBT Tabannayi ve Ticaret AS Quarterly Data
	Mar21	Jun21	Sep21	Dec21	Mar22	Jun22	Sep22	Dec22	Mar23	Jun23	Sep23	Dec23	Mar24	Jun24	Sep24	Dec24	Mar25	Jun25	Sep25	Dec25
Accounts Receivable	Get a 7-Day Free Trial															114.24	107.56	142.68	117.56	78.16

47GF Score

Bayrak EBT Taban Sanayi ve Ticaret AS IST:BAYRK

Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.

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Bayrak EBT Tabannayi ve Ticaret AS 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 ₺78.2 Mil mean?

Bayrak EBT Tabannayi ve Ticaret AS (IST:BAYRK) has a Accounts Receivable of ₺78.2 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Bayrak EBT Tabannayi ve Ticaret AS and its competitors.

Is Bayrak EBT Tabannayi ve Ticaret AS's Accounts Receivable too high?

Bayrak EBT Tabannayi ve Ticaret AS's current Accounts Receivable is ₺78.2 Mil. Overall, Bayrak EBT Tabannayi ve Ticaret AS has a GF Score™ of 47/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.

How does Bayrak EBT Tabannayi ve Ticaret AS's Accounts Receivable compare to NKE and DECK?

Bayrak EBT Tabannayi ve Ticaret AS's Accounts Receivable of ₺78.2 Mil can be compared against companies in the Manufacturing - Apparel & Accessories 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 Manufacturing - Apparel & Accessories company?

A good Accounts Receivable depends on the Manufacturing - Apparel & Accessories 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 Bayrak EBT Tabannayi ve Ticaret AS and its competitors. Bayrak EBT Tabannayi ve Ticaret AS's current Accounts Receivable is ₺78.2 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is Bayrak EBT Tabannayi ve Ticaret AS stock overvalued right now?

Based on GuruFocus' analysis, Bayrak EBT Tabannayi ve Ticaret AS (IST:BAYRK) is currently considered Significantly Overvalued. The stock's GF Value™ is ₺2.43, compared to a current price of ₺4.31 — trading 77.4% above its estimated fair value. The current Accounts Receivable is ₺78.2 Mil. Bayrak EBT Tabannayi ve Ticaret AS's overall GF Score™ is 47/100 with 11 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 Bayrak EBT Tabannayi ve Ticaret AS (IST:BAYRK), the current Accounts Receivable is ₺78.2 Mil as of Dec. 2025. 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 Bayrak EBT Tabannayi ve Ticaret AS (IST:BAYRK) Overvalued in 2026?

Based on GuruFocus' analysis, Bayrak EBT Tabannayi ve Ticaret AS stock appears to be overvalued. The current stock price of ₺4.31 is trading 77.4% above its estimated GF Value™ of ₺2.43. GuruFocus considers Bayrak EBT Tabannayi ve Ticaret AS to be Significantly Overvalued.

Key valuation signals for IST:BAYRK:

Accounts Receivable: ₺78.2 Mil
GF Value™: ₺2.43 vs. price of ₺4.31 (77.4% above fair value)
GF Score™: 47/100 with 11 warning signs

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

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