PT Diamond Food Indonesia Tbk (ISX:DMND) Accounts Receivable: Rp1,192,835 Mil (As of Jun. 2026)

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ISX:DMND PT Diamond Food Indonesia Tbk ISX:DMND
83 GF Score
Price Rp615.00
GF Value Rp976.48
Valuation Significantly Undervalued
! 1 Warning Sign
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What is PT Diamond Food Indonesia Tbk Accounts Receivable?

PT Diamond Food Indonesia Tbk ISX:DMND -0.81% 83 Accounts Receivable is Rp1,192,835 Mil as of Jun. 2026. GuruFocus rates ISX:DMND with a GF Score™ of 83/100 and a GF Value™ of Rp976.48 (Significantly Undervalued). The stock has 1 warning sign investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. PT Diamond Food Indonesia Tbk's accounts receivables for the quarter that ended in Jun. 2026 was Rp1,192,835 Mil.

Accounts receivable can be measured by Days Sales Outstanding. PT Diamond Food Indonesia Tbk's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 34.37.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. PT Diamond Food Indonesia Tbk's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was Rp69.47.


PT Diamond Food Indonesia 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 Diamond Food Indonesia 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
=1192835/3167196*91
=34.37

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

PT Diamond Food Indonesia 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)
=(460513+0.75 * 1192835+0.5 * 2232753-1777342
-0-36394)/9468.359
=69.47

* 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 Diamond Food Indonesia Tbk Accounts Receivable Related Terms


PT Diamond Food Indonesia Tbk Accounts Receivable Historical Data

* Premium members only.

The historical data trend for PT Diamond Food Indonesia 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 Diamond Food Indonesia Tbk Accounts Receivable Chart

PT Diamond Food Indonesia Tbk 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 978,146.00 978,479.00 1,091,618.00 1,124,009.00 1,261,311.00

PT Diamond Food Indonesia Tbk 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 1,111,129.00 1,082,582.00 1,261,311.00 1,306,277.00 1,192,835.00
ISX:DMND
83GF Score
PT Diamond Food Indonesia Tbk ISX:DMND
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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PT Diamond Food Indonesia 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 Rp1,192,835 Mil mean?
PT Diamond Food Indonesia Tbk (ISX:DMND) has a Accounts Receivable of Rp1,192,835 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on PT Diamond Food Indonesia Tbk and its competitors.
Is PT Diamond Food Indonesia Tbk's Accounts Receivable too high?
PT Diamond Food Indonesia Tbk's current Accounts Receivable is Rp1,192,835 Mil. Overall, PT Diamond Food Indonesia Tbk has a GF Score™ of 83/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does PT Diamond Food Indonesia Tbk's Accounts Receivable compare to KHC and GIS?
PT Diamond Food Indonesia Tbk's Accounts Receivable of Rp1,192,835 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 Diamond Food Indonesia Tbk and its competitors. PT Diamond Food Indonesia Tbk's current Accounts Receivable is Rp1,192,835 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT Diamond Food Indonesia Tbk stock overvalued right now?
Based on GuruFocus' analysis, PT Diamond Food Indonesia Tbk (ISX:DMND) is currently considered Significantly Undervalued. The stock's GF Value™ is Rp976.48, compared to a current price of Rp615.00 — trading 37% below its estimated fair value. The current Accounts Receivable is Rp1,192,835 Mil. PT Diamond Food Indonesia Tbk's overall GF Score™ is 83/100 with 1 warning sign 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 Diamond Food Indonesia Tbk (ISX:DMND), the current Accounts Receivable is Rp1,192,835 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 Diamond Food Indonesia Tbk (ISX:DMND) Overvalued in 2026?

Based on GuruFocus' analysis, PT Diamond Food Indonesia Tbk stock appears to be undervalued. The current stock price of Rp615.00 is trading 37% below its estimated GF Value™ of Rp976.48. GuruFocus considers PT Diamond Food Indonesia Tbk to be Significantly Undervalued.

Key valuation signals for ISX:DMND:

  • Accounts Receivable: Rp1,192,835 Mil
  • GF Value™: Rp976.48 vs. price of Rp615.00 (37% below fair value)
  • GF Score™: 83/100 with 1 warning sign

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


PT Diamond Food Indonesia Tbk Business Description

Address Jalan KH Mas Mansyur Kav, 126, TCC Batavia Tower One, 15th Floor, Unit 03 and 05, TCC Batavia Tower One, Jakarta Pusat, Jakarta, IDN, 10220
PT Diamond Food Indonesia Tbk is engaged in the manufacturing and distribution of consumer goods. Its products include dairy, confectionery, meats and seafood, bakery, groceries as well as fruits and vegetables. The company categorizes its business into two segments that are branded products and unbranded products, out of which the majority of the revenue is generated from branded products. Some of the company's brands include Biggy, Biokul, Diamond Juice, Popeye, Golden farm and Magic etc. It also collaborates with international brands and distributes its products. Geographically the company generates the majority of revenue in Indonesia and also exports internationally.
83GF Score

Get the complete analysis for ISX:DMND

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

Rp615.00
Price
Rp976.48
GF Value