PUTKF (PT United Tractors Tbk) Accounts Receivable: $1,180 Mil (As of Jun. 2026)

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PUTKF PT United Tractors Tbk PUTKF
96 GF Score
Price $1.60
GF Value $1.58
! 3 Warning Signs
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What is PT United Tractors Tbk Accounts Receivable?

PT United Tractors Tbk PUTKF -4.65% 96 Accounts Receivable is $1,180 Mil as of Jun. 2026. GuruFocus rates PUTKF with a GF Score™ of 96/100 and a GF Value™ of $1.58. The stock has 3 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 United Tractors Tbk's accounts receivables for the quarter that ended in Jun. 2026 was $1,180 Mil.

Accounts receivable can be measured by Days Sales Outstanding. PT United Tractors Tbk's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 64.89.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. PT United Tractors Tbk's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $-0.65.


PT United Tractors 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 United Tractors Tbk's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1180.199/1659.607*91
=64.89

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

PT United Tractors Tbk'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)
=(1013.199+0.75 * 1180.199+0.5 * 903.3-4314.735
-0-288.967)/3493.094
=-0.65

* 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 United Tractors Tbk Accounts Receivable Related Terms


PT United Tractors Tbk Accounts Receivable Historical Data

* Premium members only.

The historical data trend for PT United Tractors 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 United Tractors Tbk Accounts Receivable Chart

PT United Tractors 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 848.04 1,129.26 1,306.75 1,246.55 1,192.17

PT United Tractors Tbk 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 1,335.06 1,291.80 1,192.17 1,177.25 1,180.20
PUTKF
96GF Score
PT United Tractors Tbk PUTKF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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PT United Tractors 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 $1,180 Mil mean?
PT United Tractors Tbk (PUTKF) has a Accounts Receivable of $1,180 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on PT United Tractors Tbk and its competitors.
Is PT United Tractors Tbk's Accounts Receivable too high?
PT United Tractors Tbk's current Accounts Receivable is $1,180 Mil. Overall, PT United Tractors Tbk has a GF Score™ of 96/100, reflecting its overall financial health beyond just this single metric.
How does PT United Tractors Tbk's Accounts Receivable compare to competitors?
PT United Tractors Tbk's Accounts Receivable of $1,180 Mil can be compared against companies in the Metals & Mining 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 Metals & Mining company?
A good Accounts Receivable depends on the Metals & Mining 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 United Tractors Tbk and its competitors. PT United Tractors Tbk's current Accounts Receivable is $1,180 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT United Tractors Tbk stock overvalued right now?
PT United Tractors Tbk (PUTKF) has a current Accounts Receivable of $1,180 Mil. The stock's GF Value™ is $1.58, compared to a current price of $1.60 — trading 1.3% above its estimated fair value. The current Accounts Receivable is $1,180 Mil. PT United Tractors Tbk's overall GF Score™ is 96/100 with 3 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 United Tractors Tbk (PUTKF), the current Accounts Receivable is $1,180 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 PT United Tractors Tbk (PUTKF) Overvalued in 2026?

Based on GuruFocus' analysis, PT United Tractors Tbk stock appears to be overvalued. The current stock price of $1.60 is trading 1.3% above its estimated GF Value™ of $1.58.

Key valuation signals for PUTKF:

  • Accounts Receivable: $1,180 Mil
  • GF Value™: $1.58 vs. price of $1.60 (1.3% above fair value)
  • GF Score™: 96/100 with 3 warning signs

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


PT United Tractors Tbk Business Description

Address Jalan Raya Bekasi Km. 22, Cakung, Jakarta Timur, Jakarta, IDN, 13910
PT United Tractors Tbk is the sole distributor of Komatsu heavy equipment in Indonesia. The Company provides a range of complementary products such as Tadano cranes, Bomag vibratory rollers, Scania buses and trucks, and UD Trucks. Through its subsidiaries, the Company provides engineering and manufacturing services for heavy equipment components, engine reconditioning, and the sale and leasing of tractors, generators, mini excavators, forklifts, and commodity parts. The Group operates through segments including Construction Machinery (sales, rental, and after-sales services), Mining Contracting (which generates maximum revenue), Thermal and Metallurgical Coal, Gold, and Other Mineral Mining, as well as other segments focused on construction services, energy, and related activities.
96GF Score

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

$1.60
Price
$1.58
GF Value