JSZWF (Jastrzebska Spolka Weglowa) Accounts Receivable: $192 Mil (As of Mar. 2026)

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JSZWF Jastrzebska Spolka Weglowa SA JSZWF
71 GF Score
Price $7.10
GF Value $5.90
! 6 Warning Signs
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What is Jastrzebska Spolka Weglowa Accounts Receivable?

Jastrzebska Spolka Weglowa JSZWF 71 Accounts Receivable is $192 Mil as of Mar. 2026. GuruFocus rates JSZWF with a GF Score™ of 71/100 and a GF Value™ of $5.90. 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. Jastrzebska Spolka Weglowa's accounts receivables for the quarter that ended in Mar. 2026 was $192 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Jastrzebska Spolka Weglowa's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 31.64.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Jastrzebska Spolka Weglowa's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was $-22.21.


Jastrzebska Spolka Weglowa 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.

Jastrzebska Spolka Weglowa's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=191.607/552.606*91
=31.64

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

Jastrzebska Spolka Weglowa's Net-Net Working Capital Per Share for the quarter that ended in Mar. 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)
=(45.379+0.75 * 191.607+0.5 * 289.98-2832.652
-0-109.283)/117.412
=-22.21

* 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.


Jastrzebska Spolka Weglowa Accounts Receivable Related Terms


Jastrzebska Spolka Weglowa Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Jastrzebska Spolka Weglowa'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.

Jastrzebska Spolka Weglowa Accounts Receivable Chart

Jastrzebska Spolka Weglowa 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 480.35 452.13 369.12 282.05 159.46

Jastrzebska Spolka Weglowa Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 232.53 224.26 208.87 159.46 191.61
JSZWF
71GF Score
Jastrzebska Spolka Weglowa SA JSZWF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Jastrzebska Spolka Weglowa 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 $192 Mil mean?
Jastrzebska Spolka Weglowa (JSZWF) has a Accounts Receivable of $192 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Jastrzebska Spolka Weglowa and its competitors.
Is Jastrzebska Spolka Weglowa's Accounts Receivable too high?
Jastrzebska Spolka Weglowa's current Accounts Receivable is $192 Mil. Overall, Jastrzebska Spolka Weglowa has a GF Score™ of 71/100, reflecting its overall financial health beyond just this single metric.
How does Jastrzebska Spolka Weglowa's Accounts Receivable compare to competitors?
Jastrzebska Spolka Weglowa's Accounts Receivable of $192 Mil can be compared against companies in the Other Energy Sources 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 an Other Energy Sources company?
A good Accounts Receivable depends on the Other Energy Sources 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 Jastrzebska Spolka Weglowa and its competitors. Jastrzebska Spolka Weglowa's current Accounts Receivable is $192 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Jastrzebska Spolka Weglowa stock overvalued right now?
Jastrzebska Spolka Weglowa (JSZWF) has a current Accounts Receivable of $192 Mil. The stock's GF Value™ is $5.90, compared to a current price of $7.10 — trading 20.3% above its estimated fair value. The current Accounts Receivable is $192 Mil. Jastrzebska Spolka Weglowa's overall GF Score™ is 71/100 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 Jastrzebska Spolka Weglowa (JSZWF), the current Accounts Receivable is $192 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 Jastrzebska Spolka Weglowa (JSZWF) Overvalued in 2026?

Based on GuruFocus' analysis, Jastrzebska Spolka Weglowa stock appears to be overvalued. The current stock price of $7.10 is trading 20.3% above its estimated GF Value™ of $5.90.

Key valuation signals for JSZWF:

  • Accounts Receivable: $192 Mil
  • GF Value™: $5.90 vs. price of $7.10 (20.3% above fair value)
  • GF Score™: 71/100 with 6 warning signs

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


Jastrzebska Spolka Weglowa Business Description

Other Exchanges JSW:PolandJ2S:Germany
Address Al. Jana Pawła II 4, Jastrzebie Zdroj, POL, 44-330
Jastrzebska Spolka Weglowa SA is a coal producer based in Poland and one of the European Union's producers. The company predominantly produces hard coking coal which is an essential component in the production of steel, and in its coking plants, the company processes approximately half of the coking coal it produces. Additionally, the company is engaged in natural gas mining and generation, transmission and distribution of electricity. The company's products are sold domestically as well as to Germany, Austria, the Czech Republic, Slovakia, Romania and Hungary.
71GF Score

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

$7.10
Price
$5.90
GF Value