PBF (PBF Energy) Accounts Receivable: $1,839 Mil (As of Jun. 2026)

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PBF PBF Energy Inc PBF
49 GF Score
Price $71.85
GF Value $39.53
Valuation Significantly Overvalued
! 6 Warning Signs
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What is PBF Energy Accounts Receivable?

PBF Energy PBF -3.38% 49 Accounts Receivable is $1,839 Mil as of Jun. 2026. GuruFocus rates PBF with a GF Score™ of 49/100 and a GF Value™ of $39.53 (Significantly Overvalued). 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. PBF Energy's accounts receivables for the quarter that ended in Jun. 2026 was $1,839 Mil.

Accounts receivable can be measured by Days Sales Outstanding. PBF Energy's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 14.37.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. PBF Energy's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $-38.74.


PBF Energy 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.

PBF Energy's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1839.2/11678.3*91
=14.37

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

PBF Energy's Net-Net Working Capital Per Share for the quarter that ended in Jun. 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)
=(894.1+0.75 * 1839.2+0.5 * 2893.9-8173.3
-0-138.4)/118.516
=-38.74

* 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.


PBF Energy Accounts Receivable Related Terms


PBF Energy Accounts Receivable Historical Data

* Premium members only.

The historical data trend for PBF Energy'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.

PBF Energy Accounts Receivable Chart

PBF Energy 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 1,277.60 1,456.30 1,362.50 1,165.00 1,166.70

PBF Energy Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 1,125.10 1,376.80 1,166.70 1,936.90 1,839.20
PBF
49GF Score
PBF Energy Inc PBF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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PBF Energy 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 $1,839 Mil mean?
PBF Energy (PBF) has a Accounts Receivable of $1,839 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on PBF Energy and its competitors.
Is PBF Energy's Accounts Receivable too high?
PBF Energy's current Accounts Receivable is $1,839 Mil. Overall, PBF Energy has a GF Score™ of 49/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does PBF Energy's Accounts Receivable compare to IEP and PARR?
PBF Energy's Accounts Receivable of $1,839 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 PBF Energy and its competitors. PBF Energy's current Accounts Receivable is $1,839 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PBF Energy stock overvalued right now?
Based on GuruFocus' analysis, PBF Energy (PBF) is currently considered Significantly Overvalued. The stock's GF Value™ is $39.53, compared to a current price of $71.85 — trading 81.8% above its estimated fair value. The current Accounts Receivable is $1,839 Mil. PBF Energy's overall GF Score™ is 49/100 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 PBF Energy (PBF), the current Accounts Receivable is $1,839 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 PBF Energy (PBF) Overvalued in 2026?

Based on GuruFocus' analysis, PBF Energy stock appears to be overvalued. The current stock price of $71.85 is trading 81.8% above its estimated GF Value™ of $39.53. GuruFocus considers PBF Energy to be Significantly Overvalued.

Key valuation signals for PBF:

  • Accounts Receivable: $1,839 Mil
  • GF Value™: $39.53 vs. price of $71.85 (81.8% above fair value)
  • GF Score™: 49/100 with 6 warning signs

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


PBF Energy Business Description

Industry EnergyOil & Gas
Address One Sylvan Way, Second Floor, Parsippany, NJ, USA, 07054
PBF Energy Inc is an independent petroleum refiner and supplier of unbranded transportation fuels, heating oil, petrochemical feedstocks, lubricants, and other petroleum products in the United States. The company owns refineries in Delaware, Ohio, New Jersey, California, and Louisiana. The Company operates in two reportable business segments: Refining and Logistics. The Company's oil refineries are all engaged in the refining of crude oil and other feedstocks into petroleum products and are aggregated into the Refining segment. PBFX operates logistics assets such as crude oil and refined products terminals, pipelines, and storage facilities. The Logistics segment consists solely of PBFX's operations.
49GF Score

Get the complete analysis for PBF

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

$71.85
Price
$39.53
GF Value