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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Norfolk Southern's accounts receivables for the quarter that ended in Jun. 2026 was $1,177 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Norfolk Southern's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 31.00.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Norfolk Southern's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $-119.11.
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.
Norfolk Southern'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), Norfolk Southern's accounts receivable are only considered to be worth 75% of book value:
Norfolk Southern'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.
Norfolk Southern Accounts Receivable Related Terms
Norfolk Southern Accounts Receivable Historical Data
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The historical data trend for Norfolk Southern'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.
What does a Accounts Receivable of $1,177 Mil mean?
Norfolk Southern (NSC) has a Accounts Receivable of $1,177 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Norfolk Southern and its competitors.
Is Norfolk Southern's Accounts Receivable too high?
Norfolk Southern's current Accounts Receivable is $1,177 Mil. Overall, Norfolk Southern has a GF Score™ of 86/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Norfolk Southern's Accounts Receivable compare to CSX and WAB?
Norfolk Southern's Accounts Receivable of $1,177 Mil can be compared against companies in the Transportation 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 Transportation company?
A good Accounts Receivable depends on the Transportation 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 Norfolk Southern and its competitors. Norfolk Southern's current Accounts Receivable is $1,177 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Norfolk Southern stock overvalued right now?
Based on GuruFocus' analysis, Norfolk Southern (NSC) is currently considered Modestly Overvalued. The stock's GF Value™ is $265.26, compared to a current price of $341.88 — trading 28.9% above its estimated fair value. The current Accounts Receivable is $1,177 Mil. Norfolk Southern's overall GF Score™ is 86/100 with 8 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 Norfolk Southern (NSC), the current Accounts Receivable is $1,177 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 Norfolk Southern (NSC) Overvalued in 2026?
Based on GuruFocus' analysis, Norfolk Southern stock appears to be overvalued.
The current stock price of $341.88 is trading 28.9% above its estimated GF Value™ of $265.26.
GuruFocus considers Norfolk Southern to be Modestly Overvalued.
Key valuation signals for NSC:
Accounts Receivable: $1,177 Mil
GF Value™: $265.26 vs. price of $341.88 (28.9% above fair value)
No single metric tells the full story. See the NSC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Class I railroad Norfolk Southern operates in the Eastern United States. On more than 20,000 miles of track, the rail hauls shipments of coal, intermodal traffic, and a diverse mix of automotive, agricultural, metal, chemical, and forest products.
86GF Score
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