Loews (L) Accounts Receivable: $11,723 Mil (As of Jun. 2026)

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L Loews Corp L
67 GF Score
Price $115.98
GF Value $100.41
Valuation Modestly Overvalued
! 6 Warning Signs
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What is Loews Accounts Receivable?

Loews L +0.21% 67 Accounts Receivable is $11,723 Mil as of Jun. 2026. GuruFocus rates L with a GF Score™ of 67/100 and a GF Value™ of $100.41 (Modestly Overvalued). 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. Loews's accounts receivables for the quarter that ended in Jun. 2026 was $11,723 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Loews's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 230.79.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Loews's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $-251.44.


Loews 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.

Loews's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=11723/4635*91
=230.79

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

Loews's Net-Net Working Capital Per Share for the quarter that ended in Jun. 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)
=(7524+0.75 * 11723+0.5 * 0-67196
-0-917)/206.004
=-251.44

* 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.


Loews Accounts Receivable Related Terms


Loews Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Loews'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.

Loews Accounts Receivable Chart

Loews 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 8,437.00 8,603.00 8,882.00 9,748.00 10,145.00

Loews Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 11,357.00 10,936.00 10,145.00 10,990.00 11,723.00
L
67GF Score
Loews Corp L
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Loews 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 $11,723 Mil mean?
Loews (L) has a Accounts Receivable of $11,723 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Loews and its competitors.
Is Loews' Accounts Receivable too high?
Loews' current Accounts Receivable is $11,723 Mil. Overall, Loews has a GF Score™ of 67/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Loews' Accounts Receivable compare to MKL and WRB?
Loews' Accounts Receivable of $11,723 Mil can be compared against companies in the Insurance 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 Insurance company?
A good Accounts Receivable depends on the Insurance 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 Loews and its competitors. Loews's current Accounts Receivable is $11,723 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Loews stock overvalued right now?
Based on GuruFocus' analysis, Loews (L) is currently considered Modestly Overvalued. The stock's GF Value™ is $100.41, compared to a current price of $115.98 — trading 15.5% above its estimated fair value. The current Accounts Receivable is $11,723 Mil. Loews' 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 Loews (L), the current Accounts Receivable is $11,723 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 Loews (L) Overvalued in 2026?

Based on GuruFocus' analysis, Loews stock appears to be overvalued. The current stock price of $115.98 is trading 15.5% above its estimated GF Value™ of $100.41. GuruFocus considers Loews to be Modestly Overvalued.

Key valuation signals for L:

  • Accounts Receivable: $11,723 Mil
  • GF Value™: $100.41 vs. price of $115.98 (15.5% above fair value)
  • GF Score™: 67/100 with 6 warning signs

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


Loews Business Description

Address 9 West 57th Street, New York, NY, USA, 10019-2714
Loews Corp is a holding company along with its subsidiary engaged in commercial property and casualty insurance, transportation and storage of natural gas and natural gas liquids, operation of a chain of hotels, and also in the manufacture of rigid plastic packaging solutions. It has four reportable segments comprised of three individual consolidated operating subsidiaries, CNA Financial Corporation, Boardwalk Pipeline Partners, LP and Loews Hotels Holding Corporation; and the Corporate segment.
67GF Score

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

$115.98
Price
$100.41
GF Value