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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Pakistan Refinery's accounts receivables for the quarter that ended in Mar. 2026 was ₨33,169 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Pakistan Refinery's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 31.08.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Pakistan Refinery's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was ₨-97.17.
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.
Pakistan Refinery'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), Pakistan Refinery's accounts receivable are only considered to be worth 75% of book value:
Pakistan Refinery'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.
Pakistan Refinery Accounts Receivable Related Terms
Pakistan Refinery Accounts Receivable Historical Data
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The historical data trend for Pakistan Refinery'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 ₨33,169 Mil mean?
Pakistan Refinery (KAR:PRL) has a Accounts Receivable of ₨33,169 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Pakistan Refinery and its competitors.
Is Pakistan Refinery's Accounts Receivable too high?
Pakistan Refinery's current Accounts Receivable is ₨33,169 Mil. Overall, Pakistan Refinery has a GF Score™ of 67/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Pakistan Refinery's Accounts Receivable compare to MPC and VLO?
Pakistan Refinery's Accounts Receivable of ₨33,169 Mil can be compared against companies in the Oil & Gas 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 Oil & Gas company?
A good Accounts Receivable depends on the Oil & Gas 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 Pakistan Refinery and its competitors. Pakistan Refinery's current Accounts Receivable is ₨33,169 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pakistan Refinery stock overvalued right now?
Based on GuruFocus' analysis, Pakistan Refinery (KAR:PRL) is currently considered Significantly Overvalued. The stock's GF Value™ is ₨33.15, compared to a current price of ₨90.97 — trading 174.4% above its estimated fair value. The current Accounts Receivable is ₨33,169 Mil. Pakistan Refinery's overall GF Score™ is 67/100 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 Pakistan Refinery (KAR:PRL), the current Accounts Receivable is ₨33,169 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 Pakistan Refinery (KAR:PRL) Overvalued in 2026?
Based on GuruFocus' analysis, Pakistan Refinery stock appears to be overvalued.
The current stock price of ₨90.97 is trading 174.4% above its estimated GF Value™ of ₨33.15.
GuruFocus considers Pakistan Refinery to be Significantly Overvalued.
Key valuation signals for KAR:PRL:
Accounts Receivable: ₨33,169 Mil
GF Value™: ₨33.15 vs. price of ₨90.97 (174.4% above fair value)
No single metric tells the full story. See the KAR:PRL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Pakistan Refinery Ltd is a manufacturer and supplier of petroleum products to the domestic market and Pakistan defence forces. Its products include liquefied petroleum gas, motor gasoline, kerosene oil, jet fuels, high-speed diesel and furnace oil. Its refinery operates at two locations; the main processing facility is located at Korangi Creek with supporting crude berthing and storage facility at Keamari.
67GF 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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