RUBNF (ArborGen Holdings) Accounts Receivable: $11.27 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.

What is ArborGen Holdings Accounts Receivable?

ArborGen Holdings RUBNF Accounts Receivable is $11.27 Mil as of Mar. 2026. The stock has 5 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. ArborGen Holdings's accounts receivables for the quarter that ended in Mar. 2026 was $11.27 Mil.

Accounts receivable can be measured by Days Sales Outstanding. ArborGen Holdings's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 36.51.

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

ArborGen Holdings 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.

ArborGen Holdings's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=11.27/56.34*91
=36.51

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

ArborGen Holdings'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)
=(2.254+0.75 * 11.27+0.5 * 43.03-56.963
-0-0)/522.718
=-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.

ArborGen Holdings Accounts Receivable Related Terms

ArborGen Holdings Accounts Receivable Historical Data

* Premium members only.

The historical data trend for ArborGen Holdings'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.

ArborGen Holdings Accounts Receivable Chart

ArborGen Holdings Annual Data
Trend Jun15 Jun16 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 10.67 13.83 12.79 10.04 11.27

ArborGen Holdings Semi-Annual Data
Dec15 Jun16 Dec16 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 12.79 0.00 10.04 6.61 11.27

ArborGen Holdings 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 $11.27 Mil mean?
ArborGen Holdings (RUBNF) has a Accounts Receivable of $11.27 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on ArborGen Holdings and its competitors.
Is ArborGen Holdings' Accounts Receivable too high?
ArborGen Holdings' current Accounts Receivable is $11.27 Mil.
How does ArborGen Holdings' Accounts Receivable compare to SSD and UFPI?
ArborGen Holdings' Accounts Receivable of $11.27 Mil can be compared against companies in the Forest Products 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 Forest Products company?
A good Accounts Receivable depends on the Forest Products 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 ArborGen Holdings and its competitors. ArborGen Holdings's current Accounts Receivable is $11.27 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ArborGen Holdings stock overvalued right now?
Based on GuruFocus' analysis, ArborGen Holdings (RUBNF) is currently considered Possible Value Trap. The stock's GF Value™ is $0.08, compared to a current price of $0.03 — trading 68.8% below its estimated fair value. The current Accounts Receivable is $11.27 Mil. 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 ArborGen Holdings (RUBNF), the current Accounts Receivable is $11.27 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.

ArborGen Holdings Business Description

Other Exchanges ARB:New Zealand
Address Victoria Street West, PO Box 68 249, Auckland, NZL, 1142
ArborGen Holdings Ltd is a producer of tree seedling products and a provider of conventional and technology-enhanced seedlings to the forestry industry. Seedlings are sold to landowners and managers. The Company has one reportable segment, being forestry genetics. The Company's revenues are earned from the sale of seedlings or tree stocks and logistics services to customers. The firm focuses on loblolly pine, radiata pine, and eucalyptus.