PT Janu Putra Sejahtera Tbk (ISX:AYAM) Accounts Receivable: Rp3,721 Mil (As of Jun. 2026)

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ISX:AYAM PT Janu Putra Sejahtera Tbk ISX:AYAM
37 GF Score
Price Rp482.00
GF Value Rp87.32
Valuation Significantly Overvalued
! 8 Warning Signs
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What is PT Janu Putra Sejahtera Tbk Accounts Receivable?

PT Janu Putra Sejahtera Tbk ISX:AYAM +1.26% 37 Accounts Receivable is Rp3,721 Mil as of Jun. 2026. GuruFocus rates ISX:AYAM with a GF Score™ of 37/100 and a GF Value™ of Rp87.32 (Significantly Overvalued). 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. PT Janu Putra Sejahtera Tbk's accounts receivables for the quarter that ended in Jun. 2026 was Rp3,721 Mil.

Accounts receivable can be measured by Days Sales Outstanding. PT Janu Putra Sejahtera Tbk's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 4.62.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. PT Janu Putra Sejahtera Tbk's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was Rp-42.52.


PT Janu Putra Sejahtera Tbk 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.

PT Janu Putra Sejahtera Tbk's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=3720.615/73521.029*91
=4.62

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

PT Janu Putra Sejahtera Tbk'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)
=(2083.665+0.75 * 3720.615+0.5 * 260874.864-305400.809
-0-0)/4000.000
=-42.52

* 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.


PT Janu Putra Sejahtera Tbk Accounts Receivable Related Terms


PT Janu Putra Sejahtera Tbk Accounts Receivable Historical Data

* Premium members only.

The historical data trend for PT Janu Putra Sejahtera Tbk'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.

PT Janu Putra Sejahtera Tbk Accounts Receivable Chart

PT Janu Putra Sejahtera Tbk Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial 3,266.40 3,762.29 6,275.20 2,564.43 2,546.54

PT Janu Putra Sejahtera Tbk Quarterly Data
Dec20 Dec21 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 3,702.08 2,735.83 2,546.54 2,907.40 3,720.62
ISX:AYAM
37GF Score
PT Janu Putra Sejahtera Tbk ISX:AYAM
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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PT Janu Putra Sejahtera Tbk 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 Rp3,721 Mil mean?
PT Janu Putra Sejahtera Tbk (ISX:AYAM) has a Accounts Receivable of Rp3,721 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on PT Janu Putra Sejahtera Tbk and its competitors.
Is PT Janu Putra Sejahtera Tbk's Accounts Receivable too high?
PT Janu Putra Sejahtera Tbk's current Accounts Receivable is Rp3,721 Mil. Overall, PT Janu Putra Sejahtera Tbk has a GF Score™ of 37/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does PT Janu Putra Sejahtera Tbk's Accounts Receivable compare to ADM and BG?
PT Janu Putra Sejahtera Tbk's Accounts Receivable of Rp3,721 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 PT Janu Putra Sejahtera Tbk and its competitors. PT Janu Putra Sejahtera Tbk's current Accounts Receivable is Rp3,721 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT Janu Putra Sejahtera Tbk stock overvalued right now?
Based on GuruFocus' analysis, PT Janu Putra Sejahtera Tbk (ISX:AYAM) is currently considered Significantly Overvalued. The stock's GF Value™ is Rp87.32, compared to a current price of Rp482.00 — trading 452% above its estimated fair value. The current Accounts Receivable is Rp3,721 Mil. PT Janu Putra Sejahtera Tbk's overall GF Score™ is 37/100 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 PT Janu Putra Sejahtera Tbk (ISX:AYAM), the current Accounts Receivable is Rp3,721 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 PT Janu Putra Sejahtera Tbk (ISX:AYAM) Overvalued in 2026?

Based on GuruFocus' analysis, PT Janu Putra Sejahtera Tbk stock appears to be overvalued. The current stock price of Rp482.00 is trading 452% above its estimated GF Value™ of Rp87.32. GuruFocus considers PT Janu Putra Sejahtera Tbk to be Significantly Overvalued.

Key valuation signals for ISX:AYAM:

  • Accounts Receivable: Rp3,721 Mil
  • GF Value™: Rp87.32 vs. price of Rp482.00 (452% above fair value)
  • GF Score™: 37/100 with 8 warning signs

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


PT Janu Putra Sejahtera Tbk Business Description

Address Jl. Ringroad Utara, Ruko Casa Grande No.35, Maguwoharjo, DI Yogyakarta, Sleman, Depok, IDN
PT Janu Putra Sejahtera Tbk is a company that has main business activities and is engaged in the field of Chicken Farming and Chicken Slaughterhouses. The products and services sold by the Company are DOC Parent Stock, DOC Final Stock, Live Chickens, Chicken Carcasses, and Commercial Eggs. Its operating segments include Parent Stock Chicken Breeding and Hatchery, Broiler Farming, Chicken Slaughterhouse, and Layer Farming.
37GF Score

Get the complete analysis for ISX:AYAM

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

Rp482.00
Price
Rp87.32
GF Value