British American Tobacco (MEX:BATSN) Accounts Receivable: MXN89,455 Mil (As of Jun. 2026)

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MEX:BATSN British American Tobacco PLC MEX:BATSN
71 GF Score
Price MXN1,064.77
GF Value MXN722.88
! 6 Warning Signs
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What is British American Tobacco Accounts Receivable?

British American Tobacco MEX:BATSN 71 Accounts Receivable is MXN89,455 Mil as of Jun. 2026. GuruFocus rates MEX:BATSN with a GF Score™ of 71/100 and a GF Value™ of MXN722.88. 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. British American Tobacco's accounts receivables for the quarter that ended in Jun. 2026 was MXN89,455 Mil.

Accounts receivable can be measured by Days Sales Outstanding. British American Tobacco's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 57.35.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. British American Tobacco's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was MXN-562.13.


British American Tobacco 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=89455.207/284651.353*91
=57.35

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

British American Tobacco'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)
=(58931.089+0.75 * 89455.207+0.5 * 112720.54-1391104.076
-0-5025.312)/2159.190
=-562.13

* 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.


British American Tobacco Accounts Receivable Related Terms


British American Tobacco Accounts Receivable Historical Data

* Premium members only.

The historical data trend for British American Tobacco'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.

British American Tobacco Accounts Receivable Chart

British American Tobacco 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 107,780.34 103,701.62 77,802.22 95,023.95 91,643.47

British American Tobacco Semi-Annual Data
Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 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 84,771.27 95,023.95 88,780.83 91,643.47 89,455.21
MEX:BATSN
71GF Score
British American Tobacco PLC MEX:BATSN
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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British American Tobacco 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 MXN89,455 Mil mean?
British American Tobacco (MEX:BATSN) has a Accounts Receivable of MXN89,455 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on British American Tobacco and its competitors.
Is British American Tobacco's Accounts Receivable too high?
British American Tobacco's current Accounts Receivable is MXN89,455 Mil. Overall, British American Tobacco has a GF Score™ of 71/100, reflecting its overall financial health beyond just this single metric.
How does British American Tobacco's Accounts Receivable compare to PM and MO?
British American Tobacco's Accounts Receivable of MXN89,455 Mil can be compared against companies in the Tobacco Products 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 Tobacco Products company?
A good Accounts Receivable depends on the Tobacco Products 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 British American Tobacco and its competitors. British American Tobacco's current Accounts Receivable is MXN89,455 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is British American Tobacco stock overvalued right now?
British American Tobacco (MEX:BATSN) has a current Accounts Receivable of MXN89,455 Mil. The stock's GF Value™ is MXN722.88, compared to a current price of MXN1,064.77 — trading 47.3% above its estimated fair value. The current Accounts Receivable is MXN89,455 Mil. British American Tobacco's overall GF Score™ is 71/100 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 British American Tobacco (MEX:BATSN), the current Accounts Receivable is MXN89,455 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 British American Tobacco (MEX:BATSN) Overvalued in 2026?

Based on GuruFocus' analysis, British American Tobacco stock appears to be overvalued. The current stock price of MXN1,064.77 is trading 47.3% above its estimated GF Value™ of MXN722.88.

Key valuation signals for MEX:BATSN:

  • Accounts Receivable: MXN89,455 Mil
  • GF Value™: MXN722.88 vs. price of MXN1,064.77 (47.3% above fair value)
  • GF Score™: 71/100 with 6 warning signs

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


British American Tobacco Business Description

Address Globe House, 4 Temple Place, London, GBR, WC2R 2PG
The third-largest tobacco company by volume, British American Tobacco sold 465 billion cigarettes in 2025. Its leading brands are Dunhill, Kent, Pall Mall, Lucky Strike, and Rothmans in cigarettes. Its ownership of the Camel, Natural American Spirit, and Newport brands are limited to the US. In next-generation products, the company has the Vuse brand in vaping, Glo in heated tobacco, and Velo in modern oral tobacco. The company also owns a 22.9% stake in ITC limited, the largest Indian cigarette company.
71GF Score

Get the complete analysis for MEX:BATSN

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

MXN1,064.77
Price
MXN722.88
GF Value