PT Pelayaran Nasional Ekalya Purnamasari Tbk (ISX:ELPI) Accounts Receivable: Rp146,774 Mil (As of Jun. 2026)

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ISX:ELPI PT Pelayaran Nasional Ekalya Purnamasari Tbk ISX:ELPI
64 GF Score
Price Rp655.00
GF Value Rp235.73
Valuation Significantly Overvalued
! 6 Warning Signs
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What is PT Pelayaran Nasional Ekalya Purnamasari Tbk Accounts Receivable?

PT Pelayaran Nasional Ekalya Purnamasari Tbk ISX:ELPI -2.24% 64 Accounts Receivable is Rp146,774 Mil as of Jun. 2026. GuruFocus rates ISX:ELPI with a GF Score™ of 64/100 and a GF Value™ of Rp235.73 (Significantly Overvalued). The stock has 6 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 Pelayaran Nasional Ekalya Purnamasari Tbk's accounts receivables for the quarter that ended in Jun. 2026 was Rp146,774 Mil.

Accounts receivable can be measured by Days Sales Outstanding. PT Pelayaran Nasional Ekalya Purnamasari Tbk's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 57.16.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. PT Pelayaran Nasional Ekalya Purnamasari Tbk's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was Rp-42.65.


PT Pelayaran Nasional Ekalya Purnamasari 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 Pelayaran Nasional Ekalya Purnamasari 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
=146774/234303*91
=57.16

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

PT Pelayaran Nasional Ekalya Purnamasari 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)
=(364124+0.75 * 146774+0.5 * 67537-776622
-0-109421)/8864.541
=-42.65

* 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 Pelayaran Nasional Ekalya Purnamasari Tbk Accounts Receivable Related Terms


PT Pelayaran Nasional Ekalya Purnamasari Tbk Accounts Receivable Historical Data

* Premium members only.

The historical data trend for PT Pelayaran Nasional Ekalya Purnamasari 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 Pelayaran Nasional Ekalya Purnamasari Tbk Accounts Receivable Chart

PT Pelayaran Nasional Ekalya Purnamasari Tbk Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial 58,957.00 105,762.00 111,320.00 128,276.00 134,470.00

PT Pelayaran Nasional Ekalya Purnamasari Tbk Quarterly Data
Mar21 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 166,687.00 134,067.00 134,470.00 147,225.00 146,774.00
ISX:ELPI
64GF Score
PT Pelayaran Nasional Ekalya Purnamasari Tbk ISX:ELPI
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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PT Pelayaran Nasional Ekalya Purnamasari 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 Rp146,774 Mil mean?
PT Pelayaran Nasional Ekalya Purnamasari Tbk (ISX:ELPI) has a Accounts Receivable of Rp146,774 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on PT Pelayaran Nasional Ekalya Purnamasari Tbk and its competitors.
Is PT Pelayaran Nasional Ekalya Purnamasari Tbk's Accounts Receivable too high?
PT Pelayaran Nasional Ekalya Purnamasari Tbk's current Accounts Receivable is Rp146,774 Mil. Overall, PT Pelayaran Nasional Ekalya Purnamasari Tbk has a GF Score™ of 64/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does PT Pelayaran Nasional Ekalya Purnamasari Tbk's Accounts Receivable compare to competitors?
PT Pelayaran Nasional Ekalya Purnamasari Tbk's Accounts Receivable of Rp146,774 Mil can be compared against companies in the Transportation 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 Transportation company?
A good Accounts Receivable depends on the Transportation 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 Pelayaran Nasional Ekalya Purnamasari Tbk and its competitors. PT Pelayaran Nasional Ekalya Purnamasari Tbk's current Accounts Receivable is Rp146,774 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT Pelayaran Nasional Ekalya Purnamasari Tbk stock overvalued right now?
Based on GuruFocus' analysis, PT Pelayaran Nasional Ekalya Purnamasari Tbk (ISX:ELPI) is currently considered Significantly Overvalued. The stock's GF Value™ is Rp235.73, compared to a current price of Rp655.00 — trading 177.9% above its estimated fair value. The current Accounts Receivable is Rp146,774 Mil. PT Pelayaran Nasional Ekalya Purnamasari Tbk's overall GF Score™ is 64/100 with 6 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 Pelayaran Nasional Ekalya Purnamasari Tbk (ISX:ELPI), the current Accounts Receivable is Rp146,774 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 Pelayaran Nasional Ekalya Purnamasari Tbk (ISX:ELPI) Overvalued in 2026?

Based on GuruFocus' analysis, PT Pelayaran Nasional Ekalya Purnamasari Tbk stock appears to be overvalued. The current stock price of Rp655.00 is trading 177.9% above its estimated GF Value™ of Rp235.73. GuruFocus considers PT Pelayaran Nasional Ekalya Purnamasari Tbk to be Significantly Overvalued.

Key valuation signals for ISX:ELPI:

  • Accounts Receivable: Rp146,774 Mil
  • GF Value™: Rp235.73 vs. price of Rp655.00 (177.9% above fair value)
  • GF Score™: 64/100 with 6 warning signs

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


PT Pelayaran Nasional Ekalya Purnamasari Tbk Business Description

Address W.R. Supratman street No.23, Graha KCT, Surabaya, Jawa Timur, IDN, 60264
PT Pelayaran Nasional Ekalya Purnamasari Tbk is engaged in sea transportation and transportation support activities. The segments of the business are owned vessel, chartered vessel, and other services, out of which the majority are from the owned vessel. The activities of the company comprises of domestic shipping, shipping and transportation services, shipping agents, shipping companies, oil and gas hauling services, marine vessel leasing services, and others.
64GF Score

Get the complete analysis for ISX:ELPI

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

Rp655.00
Price
Rp235.73
GF Value