PT Esta Indonesia Tbk (ISX:NEST) Accounts Receivable: Rp126,953 Mil (As of Jun. 2026)

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ISX:NEST PT Esta Indonesia Tbk ISX:NEST
13 GF Score
Price Rp750.00
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What is PT Esta Indonesia Tbk Accounts Receivable?

PT Esta Indonesia Tbk ISX:NEST +6.38% 13 Accounts Receivable is Rp126,953 Mil as of Jun. 2026. GuruFocus rates ISX:NEST with a GF Score™ of 13/100. The stock has 10 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 Esta Indonesia Tbk's accounts receivables for the quarter that ended in Jun. 2026 was Rp126,953 Mil.

Accounts receivable can be measured by Days Sales Outstanding. PT Esta Indonesia Tbk's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 141.31.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. PT Esta Indonesia Tbk's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was Rp33,526.08.


PT Esta 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 Esta 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
=126953.203/81979.572*91
=141.31

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

PT Esta 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)
=(41867.458+0.75 * 126953.203+0.5 * 95143.448-46760.368
-0-0.964)/4.113
=33,526.08

* 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 Esta Indonesia Tbk Accounts Receivable Related Terms


PT Esta Indonesia Tbk Accounts Receivable Historical Data

* Premium members only.

The historical data trend for PT Esta 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 Esta Indonesia Tbk Accounts Receivable Chart

PT Esta Indonesia Tbk Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
51,976.76 7,550.32 61,680.97 136,794.30 129,871.35

PT Esta Indonesia Tbk Quarterly Data
Dec21 Dec22 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 96,826.92 111,671.04 129,871.35 113,838.66 126,953.20
ISX:NEST
13GF Score
PT Esta Indonesia Tbk ISX:NEST
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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PT Esta 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 Rp126,953 Mil mean?
PT Esta Indonesia Tbk (ISX:NEST) has a Accounts Receivable of Rp126,953 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on PT Esta Indonesia Tbk and its competitors.
Is PT Esta Indonesia Tbk's Accounts Receivable too high?
PT Esta Indonesia Tbk's current Accounts Receivable is Rp126,953 Mil. Overall, PT Esta Indonesia Tbk has a GF Score™ of 13/100, reflecting its overall financial health beyond just this single metric.
How does PT Esta Indonesia Tbk's Accounts Receivable compare to ADM and BG?
PT Esta Indonesia Tbk's Accounts Receivable of Rp126,953 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 Esta Indonesia Tbk and its competitors. PT Esta Indonesia Tbk's current Accounts Receivable is Rp126,953 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT Esta Indonesia Tbk stock overvalued right now?
PT Esta Indonesia Tbk (ISX:NEST) has a current Accounts Receivable of Rp126,953 Mil. The current Accounts Receivable is Rp126,953 Mil. PT Esta Indonesia Tbk's overall GF Score™ is 13/100 with 10 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 Esta Indonesia Tbk (ISX:NEST), the current Accounts Receivable is Rp126,953 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.

PT Esta Indonesia Tbk Business Description

Address Terboyo Industrial II/2, Terboyo Megah Industrial Area, Central Java, Semarang, IDN, 50112
PT Esta Indonesia Tbk is Engaged in the field of Swiftlet Breeding and Cultivation and Wholesale Trading of Swiftlet Nests. Bird's Nest Is A Nutritious Food Rich In Protein And Minerals, Loaded With Essential And Non-Essential Amino Acids. A Perfect Ingredient For Cosmetics And Health. The Group operates and manages the business in a single segment, which is to provide swiftlet bird's nests products to its customers.
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Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

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