Grupa Azoty Zaklady Azotowe Pulawy (LTS:0OII) Accounts Receivable: zł943 Mil (As of Mar. 2026)

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LTS:0OII Grupa Azoty Zaklady Azotowe Pulawy SA LTS:0OII
65 GF Score
Price zł248.00
GF Value zł237.06
! 3 Warning Signs
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What is Grupa Azoty Zaklady Azotowe Pulawy Accounts Receivable?

Grupa Azoty Zaklady Azotowe Pulawy LTS:0OII 65 Accounts Receivable is zł943 Mil as of Mar. 2026. GuruFocus rates LTS:0OII with a GF Score™ of 65/100 and a GF Value™ of zł237.06. The stock has 3 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Grupa Azoty Zaklady Azotowe Pulawy's accounts receivables for the quarter that ended in Mar. 2026 was zł943 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Grupa Azoty Zaklady Azotowe Pulawy's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 75.72.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Grupa Azoty Zaklady Azotowe Pulawy's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was zł-137.74.


Grupa Azoty Zaklady Azotowe Pulawy 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.

Grupa Azoty Zaklady Azotowe Pulawy's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=943.291/1136.701*91
=75.72

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

Grupa Azoty Zaklady Azotowe Pulawy'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)
=(569.779+0.75 * 943.291+0.5 * 395.941-4106.843
-0-1.277)/19.115
=-137.74

* 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.


Grupa Azoty Zaklady Azotowe Pulawy Accounts Receivable Related Terms


Grupa Azoty Zaklady Azotowe Pulawy Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Grupa Azoty Zaklady Azotowe Pulawy'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.

Grupa Azoty Zaklady Azotowe Pulawy Accounts Receivable Chart

Grupa Azoty Zaklady Azotowe Pulawy 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 657.92 546.37 246.36 193.19 211.89

Grupa Azoty Zaklady Azotowe Pulawy 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 820.41 349.65 286.19 211.89 943.29
LTS:0OII
65GF Score
Grupa Azoty Zaklady Azotowe Pulawy SA LTS:0OII
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Grupa Azoty Zaklady Azotowe Pulawy 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 zł943 Mil mean?
Grupa Azoty Zaklady Azotowe Pulawy (LTS:0OII) has a Accounts Receivable of zł943 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Grupa Azoty Zaklady Azotowe Pulawy and its competitors.
Is Grupa Azoty Zaklady Azotowe Pulawy's Accounts Receivable too high?
Grupa Azoty Zaklady Azotowe Pulawy's current Accounts Receivable is zł943 Mil. Overall, Grupa Azoty Zaklady Azotowe Pulawy has a GF Score™ of 65/100, reflecting its overall financial health beyond just this single metric.
How does Grupa Azoty Zaklady Azotowe Pulawy's Accounts Receivable compare to CTVA and CF?
Grupa Azoty Zaklady Azotowe Pulawy's Accounts Receivable of zł943 Mil can be compared against companies in the Agriculture 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 Agriculture company?
A good Accounts Receivable depends on the Agriculture 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 Grupa Azoty Zaklady Azotowe Pulawy and its competitors. Grupa Azoty Zaklady Azotowe Pulawy's current Accounts Receivable is zł943 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Grupa Azoty Zaklady Azotowe Pulawy stock overvalued right now?
Grupa Azoty Zaklady Azotowe Pulawy (LTS:0OII) has a current Accounts Receivable of zł943 Mil. The stock's GF Value™ is zł237.06, compared to a current price of zł248.00 — trading 4.6% above its estimated fair value. The current Accounts Receivable is zł943 Mil. Grupa Azoty Zaklady Azotowe Pulawy's overall GF Score™ is 65/100 with 3 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 Grupa Azoty Zaklady Azotowe Pulawy (LTS:0OII), the current Accounts Receivable is zł943 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 Grupa Azoty Zaklady Azotowe Pulawy (LTS:0OII) Overvalued in 2026?

Based on GuruFocus' analysis, Grupa Azoty Zaklady Azotowe Pulawy stock appears to be overvalued. The current stock price of zł248.00 is trading 4.6% above its estimated GF Value™ of zł237.06.

Key valuation signals for LTS:0OII:

  • Accounts Receivable: zł943 Mil
  • GF Value™: zł237.06 vs. price of zł248.00 (4.6% above fair value)
  • GF Score™: 65/100 with 3 warning signs

No single metric tells the full story. See the LTS:0OII stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Grupa Azoty Zaklady Azotowe Pulawy Business Description

Other Exchanges ZAP:Poland
Address Al. Tysiaclecia Panstwa Polskiego 13, Pulawy, POL, 24-110
Grupa Azoty Zaklady Azotowe Pulawy SA is a manufacturer and supplier of mineral fertilizers, basic chemicals and also involved in the procurement of raw materials and consumables. The company's segment includes Agro; Plastics; Energy and Other Activities. It generates maximum revenue from the Agro segment. The Agro Segment comprises the manufacturing of ammonia and products derived from the processing of ammonia, in particular urea and its solutions, including urea-ammonium nitrate solution, melamine, nitric acid, ammonium nitrate, technical gases, hydrogen peroxide, as well as phosphorus, potassium and blended fertilizers.
65GF Score

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

zł248.00
Price
zł237.06
GF Value