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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Attock Cement Pakistan's accounts receivables for the quarter that ended in Mar. 2026 was ₨722 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Attock Cement Pakistan's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 5.98.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Attock Cement Pakistan's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was ₨-120.33.
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.
Attock Cement Pakistan'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), Attock Cement Pakistan's accounts receivable are only considered to be worth 75% of book value:
Attock Cement Pakistan'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.
Attock Cement Pakistan Accounts Receivable Related Terms
Attock Cement Pakistan Accounts Receivable Historical Data
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The historical data trend for Attock Cement Pakistan'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.
Attock Cement Pakistan (KAR:ACPL) has a Accounts Receivable of ₨722 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Attock Cement Pakistan and its competitors.
Is Attock Cement Pakistan's Accounts Receivable too high?
Attock Cement Pakistan's current Accounts Receivable is ₨722 Mil. Overall, Attock Cement Pakistan has a GF Score™ of 65/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Attock Cement Pakistan's Accounts Receivable compare to CRH and VMC?
Attock Cement Pakistan's Accounts Receivable of ₨722 Mil can be compared against companies in the Building Materials 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 Building Materials company?
A good Accounts Receivable depends on the Building Materials 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 Attock Cement Pakistan and its competitors. Attock Cement Pakistan's current Accounts Receivable is ₨722 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Attock Cement Pakistan stock overvalued right now?
Based on GuruFocus' analysis, Attock Cement Pakistan (KAR:ACPL) is currently considered Modestly Undervalued. The stock's GF Value™ is ₨261.80, compared to a current price of ₨230.02 — trading 12.1% below its estimated fair value. The current Accounts Receivable is ₨722 Mil. Attock Cement Pakistan's overall GF Score™ is 65/100 with 5 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 Attock Cement Pakistan (KAR:ACPL), the current Accounts Receivable is ₨722 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 Attock Cement Pakistan (KAR:ACPL) Overvalued in 2026?
Based on GuruFocus' analysis, Attock Cement Pakistan stock appears to be undervalued.
The current stock price of ₨230.02 is trading 12.1% below its estimated GF Value™ of ₨261.80.
GuruFocus considers Attock Cement Pakistan to be Modestly Undervalued.
Key valuation signals for KAR:ACPL:
Accounts Receivable: ₨722 Mil
GF Value™: ₨261.80 vs. price of ₨230.02 (12.1% below fair value)
No single metric tells the full story. See the KAR:ACPL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Attock Cement Pakistan Ltd is engaged in the business of producing and marketing cement. Its product offering includes Falcon Ordinary Portland cement, Falcon Sulphate resistant cement, Falcon Rock Cement, and Falcon Block cement. Geographically, the company carries out its business in Pakistan and also exports its products to other regions like Sri Lanka, Bangladesh, Africa, the Middle East, and Asia.
65GF Score
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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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