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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Oil Refineries's accounts receivables for the quarter that ended in Mar. 2026 was $901 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Oil Refineries's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 42.36.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Oil Refineries's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was $-0.51.
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.
Oil Refineries's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Oil Refineries's accounts receivable are only considered to be worth 75% of book value:
Oil Refineries's Net-Net Working Capital Per Share for the quarter that ended in Mar. 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.
Oil Refineries Accounts Receivable Related Terms
Oil Refineries Accounts Receivable Historical Data
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The historical data trend for Oil Refineries'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.
Oil Refineries (OILRF) has a Accounts Receivable of $901 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Oil Refineries and its competitors.
Is Oil Refineries' Accounts Receivable too high?
Oil Refineries' current Accounts Receivable is $901 Mil. Overall, Oil Refineries has a GF Score™ of 35/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Oil Refineries' Accounts Receivable compare to MPC and VLO?
Oil Refineries' Accounts Receivable of $901 Mil can be compared against companies in the Oil & Gas 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 Oil & Gas company?
A good Accounts Receivable depends on the Oil & Gas 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 Oil Refineries and its competitors. Oil Refineries's current Accounts Receivable is $901 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Oil Refineries stock overvalued right now?
Based on GuruFocus' analysis, Oil Refineries (OILRF) is currently considered Significantly Overvalued. The stock's GF Value™ is $0.29, compared to a current price of $0.52 — trading 77.6% above its estimated fair value. The current Accounts Receivable is $901 Mil. Oil Refineries' overall GF Score™ is 35/100 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 Oil Refineries (OILRF), the current Accounts Receivable is $901 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 Oil Refineries (OILRF) Overvalued in 2026?
Based on GuruFocus' analysis, Oil Refineries stock appears to be overvalued.
The current stock price of $0.52 is trading 77.6% above its estimated GF Value™ of $0.29.
GuruFocus considers Oil Refineries to be Significantly Overvalued.
Key valuation signals for OILRF:
Accounts Receivable: $901 Mil
GF Value™: $0.29 vs. price of $0.52 (77.6% above fair value)
No single metric tells the full story. See the OILRF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Oil Refineries Ltd (ORL), also known as Bazan Group, engages in the production of fuel products. It also manufactures raw materials for the petrochemical industry and materials for the plastic industry, including oils, wax, and accompanying products. The company also provides power and water (mainly electricity and steam) services to a number of industries located near the refinery in Israel. The variety of products refined by ORL is used in industrial operations, transportation, private consumption, agriculture, and infrastructures. ORL plays a key role in Israel's refinery complex, with a major portion of refined products going to local consumption. Although the majority of operations are consumed by refining, ORL is also active in polymer and aromatic production through subsidiaries.
35GF Score
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