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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. PT Essa Industries Indonesia Tbk's accounts receivables for the quarter that ended in Mar. 2026 was Rp534,409 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
PT Essa Industries Indonesia Tbk's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 30.25.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. PT Essa Industries Indonesia Tbk's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was Rp-8.79.
PT Essa Industries 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 Essa Industries Indonesia Tbk's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), PT Essa Industries Indonesia Tbk's accounts receivable are only considered to be worth 75% of book value:
PT Essa Industries Indonesia Tbk's Net-Net Working Capital Per Share for the quarter that ended in Mar. 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 Essa Industries Indonesia Tbk Accounts Receivable Related Terms
PT Essa Industries Indonesia 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.
PT Essa Industries Indonesia Tbk Accounts Receivable Chart
What does a Accounts Receivable of Rp534,409 Mil mean?
PT Essa Industries Indonesia Tbk (ISX:ESSA) has a Accounts Receivable of Rp534,409 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on PT Essa Industries Indonesia Tbk and its competitors.
Is PT Essa Industries Indonesia Tbk's Accounts Receivable too high?
PT Essa Industries Indonesia Tbk's current Accounts Receivable is Rp534,409 Mil. Overall, PT Essa Industries Indonesia Tbk has a GF Score™ of 87/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does PT Essa Industries Indonesia Tbk's Accounts Receivable compare to DOW?
PT Essa Industries Indonesia Tbk's Accounts Receivable of Rp534,409 Mil can be compared against companies in the Chemicals 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 Chemicals company?
A good Accounts Receivable depends on the Chemicals 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 Essa Industries Indonesia Tbk and its competitors. PT Essa Industries Indonesia Tbk's current Accounts Receivable is Rp534,409 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT Essa Industries Indonesia Tbk stock overvalued right now?
Based on GuruFocus' analysis, PT Essa Industries Indonesia Tbk (ISX:ESSA) is currently considered Modestly Undervalued. The stock's GF Value™ is Rp905.47, compared to a current price of Rp695.00 — trading 23.2% below its estimated fair value. The current Accounts Receivable is Rp534,409 Mil. PT Essa Industries Indonesia Tbk's overall GF Score™ is 87/100 with 2 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 Essa Industries Indonesia Tbk (ISX:ESSA), the current Accounts Receivable is Rp534,409 Mil as of Mar. 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 Essa Industries Indonesia Tbk (ISX:ESSA) Overvalued in 2026?
Based on GuruFocus' analysis, PT Essa Industries Indonesia Tbk stock appears to be undervalued.
The current stock price of Rp695.00 is trading 23.2% below its estimated GF Value™ of Rp905.47.
GuruFocus considers PT Essa Industries Indonesia Tbk to be Modestly Undervalued.
Key valuation signals for ISX:ESSA:
Accounts Receivable: Rp534,409 Mil
GF Value™: Rp905.47 vs. price of Rp695.00 (23.2% below fair value)
No single metric tells the full story. See the ISX:ESSA stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
PT Essa Industries Indonesia Tbk owns and operates privately owned domestic liquefied petroleum gas (LPG) refinery in Indonesia. Its main business is the refining and processing of natural gas to produce LPG (mixture of Propane and Butane), condensate, methanol, carbonation and gasification of coal, or other hydrocarbon materials. The principal products of the company include LPG, Condensate and Ammonia. It is also engaged in other activities such as crude oil mining, Wholesale trade in gas, liquid and solid fuels and similar products, Gas distribution and supporting service activities related to oil and gas mining carried out on a fee or contract basis. The company's segments are; LPG refinery, Ammonia which generates key revenue, and others.
87GF Score
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