Arctic Fish Holding AS (OSL:AFISH) Accounts Receivable: kr9.1 Mil (As of Dec. 2025)

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OSL:AFISH Arctic Fish Holding AS OSL:AFISH
76 GF Score
Price kr25.20
GF Value kr57.13
Valuation Possible Value Trap
! 8 Warning Signs
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What is Arctic Fish Holding AS Accounts Receivable?

Arctic Fish Holding AS OSL:AFISH 76 Accounts Receivable is kr9.1 Mil as of Dec. 2025. GuruFocus rates OSL:AFISH with a GF Score™ of 76/100 and a GF Value™ of kr57.13 (Possible Value Trap). The stock has 8 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Arctic Fish Holding AS's accounts receivables for the quarter that ended in Dec. 2025 was kr9.1 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Arctic Fish Holding AS's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 2.72.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Arctic Fish Holding AS's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was kr-28.37.


Arctic Fish Holding AS 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.

Arctic Fish Holding AS's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=9.065/304.355*91
=2.72

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

Arctic Fish Holding AS'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)
=(130.916+0.75 * 9.065+0.5 * 1362.384-2095.892
-0-0)/45.005
=-28.37

* 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.


Arctic Fish Holding AS Accounts Receivable Related Terms


Arctic Fish Holding AS Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Arctic Fish Holding AS'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.

Arctic Fish Holding AS Accounts Receivable Chart

Arctic Fish Holding AS Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial 58.11 44.57 15.28 3.40 9.07

Arctic Fish Holding AS Quarterly Data
Dec18 Dec19 Jun20 Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 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 15.28 66.53 3.40 60.96 9.07
OSL:AFISH
76GF Score
Arctic Fish Holding AS OSL:AFISH
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Arctic Fish Holding AS 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 kr9.1 Mil mean?
Arctic Fish Holding AS (OSL:AFISH) has a Accounts Receivable of kr9.1 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Arctic Fish Holding AS and its competitors.
Is Arctic Fish Holding AS's Accounts Receivable too high?
Arctic Fish Holding AS's current Accounts Receivable is kr9.1 Mil. Overall, Arctic Fish Holding AS has a GF Score™ of 76/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Arctic Fish Holding AS's Accounts Receivable compare to ADM and BG?
Arctic Fish Holding AS's Accounts Receivable of kr9.1 Mil can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Accounts Receivable depends on the Consumer Packaged Goods 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 Arctic Fish Holding AS and its competitors. Arctic Fish Holding AS's current Accounts Receivable is kr9.1 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Arctic Fish Holding AS stock overvalued right now?
Based on GuruFocus' analysis, Arctic Fish Holding AS (OSL:AFISH) is currently considered Possible Value Trap. The stock's GF Value™ is kr57.13, compared to a current price of kr25.20 — trading 55.9% below its estimated fair value. The current Accounts Receivable is kr9.1 Mil. Arctic Fish Holding AS's overall GF Score™ is 76/100 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 Arctic Fish Holding AS (OSL:AFISH), the current Accounts Receivable is kr9.1 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 Arctic Fish Holding AS (OSL:AFISH) Overvalued in 2026?

Based on GuruFocus' analysis, Arctic Fish Holding AS stock appears to be undervalued. The current stock price of kr25.20 is trading 55.9% below its estimated GF Value™ of kr57.13. GuruFocus considers Arctic Fish Holding AS to be Possible Value Trap.

Key valuation signals for OSL:AFISH:

  • Accounts Receivable: kr9.1 Mil
  • GF Value™: kr57.13 vs. price of kr25.20 (55.9% below fair value)
  • GF Score™: 76/100 with 8 warning signs

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


Arctic Fish Holding AS Business Description

Other Exchanges 6TW:Germany
Address Sindragata 10, Isafjordur, ISL, 400
Arctic Fish Holding AS is a fish farming company. It is engaged in farming and marketing Atlantic salmon. The fish farming business includes smolt production, salmon farming, harvesting activities, and sales of harvested fish.
76GF Score

Get the complete analysis for OSL:AFISH

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

kr25.20
Price
kr57.13
GF Value