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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Tractor Supply Co's accounts receivables for the quarter that ended in Jun. 2026 was €0 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Tractor Supply Co's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 0.00.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Tractor Supply Co's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was €-12.54.
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.
Tractor Supply Co's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Tractor Supply Co's accounts receivable are only considered to be worth 75% of book value:
Tractor Supply Co's Net-Net Working Capital Per Share for the quarter that ended in Jun. 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.
Tractor Supply Co Accounts Receivable Related Terms
Tractor Supply Co Accounts Receivable Historical Data
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The historical data trend for Tractor Supply Co'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.
Tractor Supply Co (LTS:0REL) has a Accounts Receivable of €0 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Tractor Supply Co and its competitors.
Is Tractor Supply Co's Accounts Receivable too high?
Tractor Supply Co's current Accounts Receivable is €0 Mil. Overall, Tractor Supply Co has a GF Score™ of 86/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Tractor Supply Co's Accounts Receivable compare to BBY and ULTA?
Tractor Supply Co's Accounts Receivable of €0 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 Tractor Supply Co and its competitors. Tractor Supply Co's current Accounts Receivable is €0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tractor Supply Co stock overvalued right now?
Based on GuruFocus' analysis, Tractor Supply Co (LTS:0REL) is currently considered Significantly Undervalued. The stock's GF Value™ is €48.96, compared to a current price of €29.24 — trading 40.3% below its estimated fair value. The current Accounts Receivable is €0 Mil. Tractor Supply Co's overall GF Score™ is 86/100 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 Tractor Supply Co (LTS:0REL), the current Accounts Receivable is €0 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 Tractor Supply Co (LTS:0REL) Overvalued in 2026?
Based on GuruFocus' analysis, Tractor Supply Co stock appears to be undervalued.
The current stock price of €29.24 is trading 40.3% below its estimated GF Value™ of €48.96.
GuruFocus considers Tractor Supply Co to be Significantly Undervalued.
Key valuation signals for LTS:0REL:
Accounts Receivable: €0 Mil
GF Value™: €48.96 vs. price of €29.24 (40.3% below fair value)
No single metric tells the full story. See the LTS:0REL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Tractor Supply is the largest operator of retail farm and ranch stores in the United States. The company targets recreational farmers and ranchers and has little exposure to commercial and industrial farm operations. As of March 2026, the company operated 2,435 of its namesake banners in 49 states, along with 206 Petsense by Tractor Supply stores. Stores are generally concentrated in rural communities rather than urban and suburban areas. In fiscal 2025, revenue consisted of livestock, equine & agriculture (around 27%); companion animal (24%); seasonal & recreation (around 24%); truck, tool, & hardware (15%); and clothing, gift, and décor (10%).
86GF Score
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