Tumosan Motor ve Traktornayi AS (IST:TMSN) Accounts Receivable: ₺3,077 Mil (As of Jun. 2026)

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IST:TMSN Tumosan Motor ve Traktor Sanayi AS IST:TMSN
50 GF Score
Price ₺70.55
GF Value ₺41.52
Valuation Significantly Overvalued
! 9 Warning Signs
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What is Tumosan Motor ve Traktornayi AS Accounts Receivable?

Tumosan Motor ve Traktornayi AS IST:TMSN +0.71% 50 Accounts Receivable is ₺3,077 Mil as of Jun. 2026. GuruFocus rates IST:TMSN with a GF Score™ of 50/100 and a GF Value™ of ₺41.52 (Significantly Overvalued). The stock has 9 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Tumosan Motor ve Traktornayi AS's accounts receivables for the quarter that ended in Jun. 2026 was ₺3,077 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Tumosan Motor ve Traktornayi AS's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 193.32.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Tumosan Motor ve Traktornayi AS's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was ₺-72.86.


Tumosan Motor ve Traktornayi 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.

Tumosan Motor ve Traktornayi AS's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=3077.328/1452.516*91
=193.32

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

Tumosan Motor ve Traktornayi AS'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)
=(1601.489+0.75 * 3077.328+0.5 * 3353.982-13965.438
-0-0)/115.000
=-72.86

* 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.


Tumosan Motor ve Traktornayi AS Accounts Receivable Related Terms


Tumosan Motor ve Traktornayi AS Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Tumosan Motor ve Traktornayi AS'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.

Tumosan Motor ve Traktornayi AS Accounts Receivable Chart

Tumosan Motor ve Traktornayi AS 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 186.24 831.87 2,355.47 2,744.86 1,403.58

Tumosan Motor ve Traktornayi AS 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 2,253.31 2,414.35 1,403.58 2,945.89 3,077.33
IST:TMSN
50GF Score
Tumosan Motor ve Traktor Sanayi AS IST:TMSN
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Tumosan Motor ve Traktornayi 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 ₺3,077 Mil mean?
Tumosan Motor ve Traktornayi AS (IST:TMSN) has a Accounts Receivable of ₺3,077 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Tumosan Motor ve Traktornayi AS and its competitors.
Is Tumosan Motor ve Traktornayi AS's Accounts Receivable too high?
Tumosan Motor ve Traktornayi AS's current Accounts Receivable is ₺3,077 Mil. Overall, Tumosan Motor ve Traktornayi AS has a GF Score™ of 50/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Tumosan Motor ve Traktornayi AS's Accounts Receivable compare to CAT and DE?
Tumosan Motor ve Traktornayi AS's Accounts Receivable of ₺3,077 Mil can be compared against companies in the Farm & Heavy Construction Machinery 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 Farm & Heavy Construction Machinery company?
A good Accounts Receivable depends on the Farm & Heavy Construction Machinery 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 Tumosan Motor ve Traktornayi AS and its competitors. Tumosan Motor ve Traktornayi AS's current Accounts Receivable is ₺3,077 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tumosan Motor ve Traktornayi AS stock overvalued right now?
Based on GuruFocus' analysis, Tumosan Motor ve Traktornayi AS (IST:TMSN) is currently considered Significantly Overvalued. The stock's GF Value™ is ₺41.52, compared to a current price of ₺70.55 — trading 69.9% above its estimated fair value. The current Accounts Receivable is ₺3,077 Mil. Tumosan Motor ve Traktornayi AS's overall GF Score™ is 50/100 with 9 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 Tumosan Motor ve Traktornayi AS (IST:TMSN), the current Accounts Receivable is ₺3,077 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 Tumosan Motor ve Traktornayi AS (IST:TMSN) Overvalued in 2026?

Based on GuruFocus' analysis, Tumosan Motor ve Traktornayi AS stock appears to be overvalued. The current stock price of ₺70.55 is trading 69.9% above its estimated GF Value™ of ₺41.52. GuruFocus considers Tumosan Motor ve Traktornayi AS to be Significantly Overvalued.

Key valuation signals for IST:TMSN:

  • Accounts Receivable: ₺3,077 Mil
  • GF Value™: ₺41.52 vs. price of ₺70.55 (69.9% above fair value)
  • GF Score™: 50/100 with 9 warning signs

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


Tumosan Motor ve Traktornayi AS Business Description

Address Maltepe Mahallesi London Asfalti Caddesi Number 28/1, Topkapi, Zeytinburnu, Istanbul, TUR, 34010
Tumosan Motor ve Traktor Sanayi AS is a Turkey-based company mainly engaged in manufacturing and production of the diesel engine and tractors. Its products comprise Tractors, Industrial Engines, Agricultural Machinery Engines, Forklifts, and Agricultural Equipments.
50GF Score

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

₺70.55
Price
₺41.52
GF Value