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.
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.
Accounts Receivable are created when a customer has received a product but has not yet paid for that product. PT Bekasi Fajar Industrial Estate Tbk's accounts receivables for the quarter that ended in Jun. 2026 was Rp134,839 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
PT Bekasi Fajar Industrial Estate Tbk's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 42.29.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. PT Bekasi Fajar Industrial Estate Tbk's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was Rp7.50.
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 Bekasi Fajar Industrial Estate Tbk'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), PT Bekasi Fajar Industrial Estate Tbk's accounts receivable are only considered to be worth 75% of book value:
PT Bekasi Fajar Industrial Estate Tbk'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.
PT Bekasi Fajar Industrial Estate Tbk Accounts Receivable Related Terms
PT Bekasi Fajar Industrial Estate Tbk Accounts Receivable Historical Data
* 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.
What does a Accounts Receivable of Rp134,839 Mil mean?
PT Bekasi Fajar Industrial Estate Tbk (ISX:BEST) has a Accounts Receivable of Rp134,839 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on PT Bekasi Fajar Industrial Estate Tbk and its competitors.
Is PT Bekasi Fajar Industrial Estate Tbk's Accounts Receivable too high?
PT Bekasi Fajar Industrial Estate Tbk's current Accounts Receivable is Rp134,839 Mil. Overall, PT Bekasi Fajar Industrial Estate Tbk has a GF Score™ of 73/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does PT Bekasi Fajar Industrial Estate Tbk's Accounts Receivable compare to competitors?
PT Bekasi Fajar Industrial Estate Tbk's Accounts Receivable of Rp134,839 Mil can be compared against companies in the Real Estate 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 Real Estate company?
A good Accounts Receivable depends on the Real Estate 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 Bekasi Fajar Industrial Estate Tbk and its competitors. PT Bekasi Fajar Industrial Estate Tbk's current Accounts Receivable is Rp134,839 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT Bekasi Fajar Industrial Estate Tbk stock overvalued right now?
Based on GuruFocus' analysis, PT Bekasi Fajar Industrial Estate Tbk (ISX:BEST) is currently considered Modestly Undervalued. The stock's GF Value™ is Rp174.30, compared to a current price of Rp123.00 — trading 29.4% below its estimated fair value. The current Accounts Receivable is Rp134,839 Mil. PT Bekasi Fajar Industrial Estate Tbk's overall GF Score™ is 73/100 with 3 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 Bekasi Fajar Industrial Estate Tbk (ISX:BEST), the current Accounts Receivable is Rp134,839 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 Bekasi Fajar Industrial Estate Tbk (ISX:BEST) Overvalued in 2026?
Based on GuruFocus' analysis, PT Bekasi Fajar Industrial Estate Tbk stock appears to be undervalued.
The current stock price of Rp123.00 is trading 29.4% below its estimated GF Value™ of Rp174.30.
GuruFocus considers PT Bekasi Fajar Industrial Estate Tbk to be Modestly Undervalued.
Key valuation signals for ISX:BEST:
Accounts Receivable: Rp134,839 Mil
GF Value™: Rp174.30 vs. price of Rp123.00 (29.4% below fair value)
No single metric tells the full story. See the ISX:BEST stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
PT Bekasi Fajar Industrial Estate Tbk is a real estate development company based in Indonesia. The business activities of the Company and its subsidiaries in general can be described Industrial Estates, Leasing of Production Facilities, Commercial Industrial Estates, and Management of Industrial Estates. The company's segment includes Industrial Estates and Others. The firm generates the majority of its revenue from the Industrial Estates segment.
73GF Score
Get the complete analysis for ISX:BEST
Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
ISX:BEST has been successfully added to your 
