Al Jazeera Steel Products CoOG (MUS:ATMI) Accounts Receivable: ر.ع29.0 Mil (As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

MUS:ATMI Al Jazeera Steel Products Co SAOG MUS:ATMI
68 GF Score
Price ر.ع0.91
GF Value ر.ع0.31
Valuation Significantly Overvalued
! 9 Warning Signs
View Full Analysis

What is Al Jazeera Steel Products CoOG Accounts Receivable?

Al Jazeera Steel Products CoOG MUS:ATMI 68 Accounts Receivable is ر.ع29.0 Mil as of Dec. 2025. GuruFocus rates MUS:ATMI with a GF Score™ of 68/100 and a GF Value™ of ر.ع0.31 (Significantly Overvalued). The stock has 9 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Al Jazeera Steel Products CoOG's accounts receivables for the quarter that ended in Dec. 2025 was ر.ع29.0 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Al Jazeera Steel Products CoOG's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 73.30.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Al Jazeera Steel Products CoOG's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was ر.ع-0.31.


Al Jazeera Steel Products CoOG 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.

Al Jazeera Steel Products CoOG's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=29.024186/36.130277*91
=73.30

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

Al Jazeera Steel Products CoOG'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)
=(7.25746+0.75 * 29.024186+0.5 * 36.411195-84.790505
-0-1.486541)/124.89796
=-0.31

* 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.


Al Jazeera Steel Products CoOG Accounts Receivable Related Terms


Al Jazeera Steel Products CoOG Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Al Jazeera Steel Products CoOG'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.

Al Jazeera Steel Products CoOG Accounts Receivable Chart

Al Jazeera Steel Products CoOG 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 44.22 35.81 31.09 28.99 29.02

Al Jazeera Steel Products CoOG Quarterly Data
Dec07 Dec08 Dec09 Dec10 Dec11 Dec12 Dec13 Dec14 Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 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 0.00 35.81 31.09 28.99 29.02
MUS:ATMI
68GF Score
Al Jazeera Steel Products Co SAOG MUS:ATMI
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Al Jazeera Steel Products CoOG 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 ر.ع29.0 Mil mean?
Al Jazeera Steel Products CoOG (MUS:ATMI) has a Accounts Receivable of ر.ع29.0 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Al Jazeera Steel Products CoOG and its competitors.
Is Al Jazeera Steel Products CoOG's Accounts Receivable too high?
Al Jazeera Steel Products CoOG's current Accounts Receivable is ر.ع29.0 Mil. Overall, Al Jazeera Steel Products CoOG has a GF Score™ of 68/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Al Jazeera Steel Products CoOG's Accounts Receivable compare to NUE and STLD?
Al Jazeera Steel Products CoOG's Accounts Receivable of ر.ع29.0 Mil can be compared against companies in the Steel 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 Steel company?
A good Accounts Receivable depends on the Steel 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 Al Jazeera Steel Products CoOG and its competitors. Al Jazeera Steel Products CoOG's current Accounts Receivable is ر.ع29.0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Al Jazeera Steel Products CoOG stock overvalued right now?
Based on GuruFocus' analysis, Al Jazeera Steel Products CoOG (MUS:ATMI) is currently considered Significantly Overvalued. The stock's GF Value™ is ر.ع0.31, compared to a current price of ر.ع0.91 — trading 193.5% above its estimated fair value. The current Accounts Receivable is ر.ع29.0 Mil. Al Jazeera Steel Products CoOG's overall GF Score™ is 68/100 with 9 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 Al Jazeera Steel Products CoOG (MUS:ATMI), the current Accounts Receivable is ر.ع29.0 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 Al Jazeera Steel Products CoOG (MUS:ATMI) Overvalued in 2026?

Based on GuruFocus' analysis, Al Jazeera Steel Products CoOG stock appears to be overvalued. The current stock price of ر.ع0.91 is trading 193.5% above its estimated GF Value™ of ر.ع0.31. GuruFocus considers Al Jazeera Steel Products CoOG to be Significantly Overvalued.

Key valuation signals for MUS:ATMI:

  • Accounts Receivable: ر.ع29.0 Mil
  • GF Value™: ر.ع0.31 vs. price of ر.ع0.91 (193.5% above fair value)
  • GF Score™: 68/100 with 9 warning signs

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


Al Jazeera Steel Products CoOG Business Description

Address Suhar Industrial Estate, P.O. Box 40, Suhar, OMN, 327
Al Jazeera Steel Products Co SAOG is a steel manufacturing firm. It manufactures and sells steel tubes, pipes, and structural products, including associated work. It deals in products such as black pipes, galvanized pipes, hollow sections, rebars, CTL sheets, and merchant bars, among others. Geographically, the company generates the majority of its revenue from its regional market, with the remainder coming from international markets.
68GF Score

Get the complete analysis for MUS:ATMI

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

ر.ع0.91
Price
ر.ع0.31
GF Value