PBATF (PT Bukit Asam (Persero) Tbk) Accounts Receivable: $286 Mil (As of Mar. 2026)

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.

PBATF PT Bukit Asam (Persero) Tbk PBATF
86 GF Score
Price $0.17
GF Value $0.20
! 6 Warning Signs
View Full Analysis

What is PT Bukit Asam (Persero) Tbk Accounts Receivable?

PT Bukit Asam (Persero) Tbk PBATF +29.67% 86 Accounts Receivable is $286 Mil as of Mar. 2026. GuruFocus rates PBATF with a GF Score™ of 86/100 and a GF Value™ of $0.20. 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. PT Bukit Asam (Persero) Tbk's accounts receivables for the quarter that ended in Mar. 2026 was $286 Mil.

Accounts receivable can be measured by Days Sales Outstanding. PT Bukit Asam (Persero) Tbk's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 44.48.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. PT Bukit Asam (Persero) Tbk's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was $-0.05.


PT Bukit Asam (Persero) Tbk 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.

PT Bukit Asam (Persero) Tbk's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=285.939/586.538*91
=44.48

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), PT Bukit Asam (Persero) Tbk's accounts receivable are only considered to be worth 75% of book value:

PT Bukit Asam (Persero) Tbk's Net-Net Working Capital Per Share for the quarter that ended in Mar. 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)
=(274.123+0.75 * 285.939+0.5 * 199.644-1155.251
-0-8.116)/11514.357
=-0.05

* 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.


PT Bukit Asam (Persero) Tbk Accounts Receivable Related Terms


PT Bukit Asam (Persero) Tbk Accounts Receivable Historical Data

* Premium members only.

The historical data trend for PT Bukit Asam (Persero) Tbk'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.

PT Bukit Asam (Persero) Tbk Accounts Receivable Chart

PT Bukit Asam (Persero) Tbk 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 216.34 224.78 244.75 313.68 235.52

PT Bukit Asam (Persero) Tbk Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 264.65 341.33 321.34 235.52 285.94
PBATF
86GF Score
PT Bukit Asam (Persero) Tbk PBATF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

PT Bukit Asam (Persero) Tbk 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 $286 Mil mean?
PT Bukit Asam (Persero) Tbk (PBATF) has a Accounts Receivable of $286 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on PT Bukit Asam (Persero) Tbk and its competitors.
Is PT Bukit Asam (Persero) Tbk's Accounts Receivable too high?
PT Bukit Asam (Persero) Tbk's current Accounts Receivable is $286 Mil. Overall, PT Bukit Asam (Persero) Tbk has a GF Score™ of 86/100, reflecting its overall financial health beyond just this single metric.
How does PT Bukit Asam (Persero) Tbk's Accounts Receivable compare to competitors?
PT Bukit Asam (Persero) Tbk's Accounts Receivable of $286 Mil can be compared against companies in the Other Energy Sources 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 Other Energy Sources company?
A good Accounts Receivable depends on the Other Energy Sources 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 PT Bukit Asam (Persero) Tbk and its competitors. PT Bukit Asam (Persero) Tbk's current Accounts Receivable is $286 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT Bukit Asam (Persero) Tbk stock overvalued right now?
PT Bukit Asam (Persero) Tbk (PBATF) has a current Accounts Receivable of $286 Mil. The stock's GF Value™ is $0.20, compared to a current price of $0.17 — trading 15% below its estimated fair value. The current Accounts Receivable is $286 Mil. PT Bukit Asam (Persero) Tbk's overall GF Score™ is 86/100 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 PT Bukit Asam (Persero) Tbk (PBATF), the current Accounts Receivable is $286 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 PT Bukit Asam (Persero) Tbk (PBATF) Overvalued in 2026?

Based on GuruFocus' analysis, PT Bukit Asam (Persero) Tbk stock appears to be undervalued. The current stock price of $0.17 is trading 15% below its estimated GF Value™ of $0.20.

Key valuation signals for PBATF:

  • Accounts Receivable: $286 Mil
  • GF Value™: $0.20 vs. price of $0.17 (15% below fair value)
  • GF Score™: 86/100 with 6 warning signs

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


PT Bukit Asam (Persero) Tbk Business Description

Address Jalan Parigi No. 1, Tanjung Enim, Muara Enim, South Sumatra, 5d356, Palembang, IDN, 31716
PT Bukit Asam (Persero) Tbk operates in Indonesia's energy sector, managing coal reserves and producing coal for domestic and export markets. The operations of the company include logistics and infrastructure for coal distribution via dedicated routes and railways, downstream processing of coal for power generation and derivative products, and development of renewable energy projects, including solar power (PV) and biomass.
86GF Score

Get the complete analysis for PBATF

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

$0.17
Price
$0.20
GF Value