KGGNF (Kogan.com) Accounts Receivable: $8.5 Mil (As of Dec. 2025)

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KGGNF Kogan.com Ltd KGGNF
69 GF Score
Price $2.16
GF Value $2.40
! 6 Warning Signs
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What is Kogan.com Accounts Receivable?

Kogan.com KGGNF 69 Accounts Receivable is $8.5 Mil as of Dec. 2025. GuruFocus rates KGGNF with a GF Score™ of 69/100 and a GF Value™ of $2.40. 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. Kogan.com's accounts receivables for the quarter that ended in Dec. 2025 was $8.5 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Kogan.com's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 8.23.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Kogan.com's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $-0.35.


Kogan.com 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.

Kogan.com's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=8.549/189.476*91
=8.23

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

Kogan.com's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2025 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)
=(47.674+0.75 * 8.549+0.5 * 51.118-114.104
-0-0)/98.785
=-0.35

* 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.


Kogan.com Accounts Receivable Related Terms


Kogan.com Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Kogan.com'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.

Kogan.com Accounts Receivable Chart

Kogan.com Annual Data
Trend Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only 3.89 3.12 2.97 2.30 4.73

Kogan.com Semi-Annual Data
Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 4.59 2.30 6.99 4.73 8.55
KGGNF
69GF Score
Kogan.com Ltd KGGNF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Kogan.com 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 $8.5 Mil mean?
Kogan.com (KGGNF) has a Accounts Receivable of $8.5 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Kogan.com and its competitors.
Is Kogan.com's Accounts Receivable too high?
Kogan.com's current Accounts Receivable is $8.5 Mil. Overall, Kogan.com has a GF Score™ of 69/100, reflecting its overall financial health beyond just this single metric.
How does Kogan.com's Accounts Receivable compare to AMZN and BABA?
Kogan.com's Accounts Receivable of $8.5 Mil can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Accounts Receivable depends on the Retail - Cyclical 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 Kogan.com and its competitors. Kogan.com's current Accounts Receivable is $8.5 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kogan.com stock overvalued right now?
Kogan.com (KGGNF) has a current Accounts Receivable of $8.5 Mil. The stock's GF Value™ is $2.40, compared to a current price of $2.16 — trading 10% below its estimated fair value. The current Accounts Receivable is $8.5 Mil. Kogan.com's overall GF Score™ is 69/100 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 Kogan.com (KGGNF), the current Accounts Receivable is $8.5 Mil as of Dec. 2025. 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 Kogan.com (KGGNF) Overvalued in 2026?

Based on GuruFocus' analysis, Kogan.com stock appears to be undervalued. The current stock price of $2.16 is trading 10% below its estimated GF Value™ of $2.40.

Key valuation signals for KGGNF:

  • Accounts Receivable: $8.5 Mil
  • GF Value™: $2.40 vs. price of $2.16 (10% below fair value)
  • GF Score™: 69/100 with 6 warning signs

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


Kogan.com Business Description

Other Exchanges UZQ:GermanyKGN:Australia
Address 139 Gladstone Street, South Melbourne, Sydney, VIC, AUS, 3205
Kogan.com is an Australian pure-play online retailer. It caters to value-driven consumers through its exclusive brands, spanning multiple categories including consumer electronics, furniture, and fitness. For brand-conscious consumers, Kogan also offers a wide range of products from well-known third-party brands such as Apple, Samsung, and Google. Additionally, Kogan competes in the online marketplace industry, providing a platform and customer base for approved sellers in exchange for a commission. Finally, the firm sells multiple white-labeled products and services including prepaid mobile phone plans, insurance, and travel packages.
69GF Score

Get the complete analysis for KGGNF

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

$2.16
Price
$2.40
GF Value