Atari (PONGF) Accounts Receivable: $4.93 Mil (As of Sep. 2025)

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PONGF Atari SA PONGF
45 GF Score
Price $24.70
GF Value $64.94
Valuation Possible Value Trap
! 7 Warning Signs
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What is Atari Accounts Receivable?

Atari PONGF -1.20% 45 Accounts Receivable is $4.93 Mil as of Sep. 2025. GuruFocus rates PONGF with a GF Score™ of 45/100 and a GF Value™ of $64.94 (Possible Value Trap). The stock has 7 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Atari's accounts receivables for the quarter that ended in Sep. 2025 was $4.93 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Atari's Days Sales Outstanding for the quarter that ended in Sep. 2025 was 40.56.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Atari's Net-Net Working Capital per share for the quarter that ended in Sep. 2025 was $-34.91.


Atari 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.

Atari's Days Sales Outstanding for the quarter that ended in Sep. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=4.93/22.183*91
=40.56

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

Atari's Net-Net Working Capital Per Share for the quarter that ended in Sep. 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)
=(5.399+0.75 * 4.93+0.5 * 1.174-108.333
-0--1.643)/2.779
=-34.91

* 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.


Atari Accounts Receivable Related Terms


Atari Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Atari'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.

Atari Accounts Receivable Chart

Atari Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2.64 3.00 3.70 4.43 0.00

Atari Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 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 3.70 4.22 4.43 4.93 0.00
PONGF
45GF Score
Atari SA PONGF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Atari 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 $4.93 Mil mean?
Atari (PONGF) has a Accounts Receivable of $4.93 Mil as of Sep. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Atari and its competitors.
Is Atari's Accounts Receivable too high?
Atari's current Accounts Receivable is $4.93 Mil. Overall, Atari has a GF Score™ of 45/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Atari's Accounts Receivable compare to NTES and EA?
Atari's Accounts Receivable of $4.93 Mil can be compared against companies in the Interactive Media 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 Interactive Media company?
A good Accounts Receivable depends on the Interactive Media 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 Atari and its competitors. Atari's current Accounts Receivable is $4.93 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Atari stock overvalued right now?
Based on GuruFocus' analysis, Atari (PONGF) is currently considered Possible Value Trap. The stock's GF Value™ is $64.94, compared to a current price of $24.70 — trading 62% below its estimated fair value. The current Accounts Receivable is $4.93 Mil. Atari's overall GF Score™ is 45/100 with 7 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 Atari (PONGF), the current Accounts Receivable is $4.93 Mil as of Sep. 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 Atari (PONGF) Overvalued in 2026?

Based on GuruFocus' analysis, Atari stock appears to be undervalued. The current stock price of $24.70 is trading 62% below its estimated GF Value™ of $64.94. GuruFocus considers Atari to be Possible Value Trap.

Key valuation signals for PONGF:

  • Accounts Receivable: $4.93 Mil
  • GF Value™: $64.94 vs. price of $24.70 (62% below fair value)
  • GF Score™: 45/100 with 7 warning signs

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


Atari Business Description

Other Exchanges ALATA:France
Address 54-56, Avenue Hoche, Paris, FRA, 75008
Atari SA is in the electronic gaming and multimedia business sector. It is engaged in the design, production, publishing, and distribution of all multimedia and audiovisual products and works, including entertainment products in any form, such as software, data processing, and content. It owns and manages a portfolio of more than four hundred special games and franchises, including world-renowned brands like Pong, Breakout, Asteroids, Missile Command, Centipede, and RollerCoaster Tycoon. Atari provides various types of gaming, which include mobile and online arcade games such as roller coaster tycoon, haunted house, pong world, circus Atari, centipede, breakout, and others. The group has three lines of business: Games, which generates maximum revenue, Hardware, and Licensing.
45GF Score

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

$24.70
Price
$64.94
GF Value