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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. PT Siantar Top Tbk's accounts receivables for the quarter that ended in Jun. 2026 was Rp736,295 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
PT Siantar Top Tbk's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 44.20.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. PT Siantar Top Tbk's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was Rp4,135.37.
PT Siantar Top 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 Siantar Top 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 Siantar Top Tbk's accounts receivable are only considered to be worth 75% of book value:
PT Siantar Top 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 Siantar Top Tbk Accounts Receivable Related Terms
PT Siantar Top Tbk Accounts Receivable Historical Data
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The historical data trend for PT Siantar Top 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.
What does a Accounts Receivable of Rp736,295 Mil mean?
PT Siantar Top Tbk (ISX:STTP) has a Accounts Receivable of Rp736,295 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on PT Siantar Top Tbk and its competitors.
Is PT Siantar Top Tbk's Accounts Receivable too high?
PT Siantar Top Tbk's current Accounts Receivable is Rp736,295 Mil. Overall, PT Siantar Top Tbk has a GF Score™ of 95/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does PT Siantar Top Tbk's Accounts Receivable compare to KHC and GIS?
PT Siantar Top Tbk's Accounts Receivable of Rp736,295 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 Siantar Top Tbk and its competitors. PT Siantar Top Tbk's current Accounts Receivable is Rp736,295 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT Siantar Top Tbk stock overvalued right now?
Based on GuruFocus' analysis, PT Siantar Top Tbk (ISX:STTP) is currently considered Modestly Undervalued. The stock's GF Value™ is Rp11,375.45, compared to a current price of Rp9,625.00 — trading 15.4% below its estimated fair value. The current Accounts Receivable is Rp736,295 Mil. PT Siantar Top Tbk's overall GF Score™ is 95/100. 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 Siantar Top Tbk (ISX:STTP), the current Accounts Receivable is Rp736,295 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 Siantar Top Tbk (ISX:STTP) Overvalued in 2026?
Based on GuruFocus' analysis, PT Siantar Top Tbk stock appears to be undervalued.
The current stock price of Rp9,625.00 is trading 15.4% below its estimated GF Value™ of Rp11,375.45.
GuruFocus considers PT Siantar Top Tbk to be Modestly Undervalued.
Key valuation signals for ISX:STTP:
Accounts Receivable: Rp736,295 Mil
GF Value™: Rp11,375.45 vs. price of Rp9,625.00 (15.4% below fair value)
No single metric tells the full story. See the ISX:STTP stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
PT Siantar Top Tbk is a snack manufacturing company. The company is principally engaged in the manufacturing of snacks such as crackers, noodles, candies, biscuits, and wafers. The company has two operating segments include the food processing segment, from the sales of rice, crackers, biscuits, wafers, and candy, and other segments that arise from the sales of flour and seasoning. The majority of the revenue is made from the food processing segment. The company operates in three key geographic locations of food processing in Sidoarjo, Medan and Bekasi.
95GF Score
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