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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Companhia Siderurgica Nacional's accounts receivables for the quarter that ended in Jun. 2026 was $494 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Companhia Siderurgica Nacional's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 20.43.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Companhia Siderurgica Nacional's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $-9.71.
Companhia Siderurgica Nacional 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.
Companhia Siderurgica Nacional's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Companhia Siderurgica Nacional's accounts receivable are only considered to be worth 75% of book value:
Companhia Siderurgica Nacional's Net-Net Working Capital Per Share for the quarter that ended in Jun. 2026 is calculated as:
* 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.
Companhia Siderurgica Nacional Accounts Receivable Related Terms
Companhia Siderurgica Nacional Accounts Receivable Historical Data
* 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.
Companhia Siderurgica Nacional Accounts Receivable Chart
Companhia Siderurgica Nacional (SID) has a Accounts Receivable of $494 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Companhia Siderurgica Nacional and its competitors.
Is Companhia Siderurgica Nacional's Accounts Receivable too high?
Companhia Siderurgica Nacional's current Accounts Receivable is $494 Mil. Overall, Companhia Siderurgica Nacional has a GF Score™ of 60/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Companhia Siderurgica Nacional's Accounts Receivable compare to NUE and STLD?
Companhia Siderurgica Nacional's Accounts Receivable of $494 Mil can be compared against companies in the Steel 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 Steel company?
A good Accounts Receivable depends on the Steel 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 Companhia Siderurgica Nacional and its competitors. Companhia Siderurgica Nacional's current Accounts Receivable is $494 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Companhia Siderurgica Nacional stock overvalued right now?
Based on GuruFocus' analysis, Companhia Siderurgica Nacional (SID) is currently considered Possible Value Trap. The stock's GF Value™ is $1.92, compared to a current price of $0.90 — trading 52.9% below its estimated fair value. The current Accounts Receivable is $494 Mil. Companhia Siderurgica Nacional's overall GF Score™ is 60/100 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 Companhia Siderurgica Nacional (SID), the current Accounts Receivable is $494 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 Companhia Siderurgica Nacional (SID) Overvalued in 2026?
Based on GuruFocus' analysis, Companhia Siderurgica Nacional stock appears to be undervalued.
The current stock price of $0.90 is trading 52.9% below its estimated GF Value™ of $1.92.
GuruFocus considers Companhia Siderurgica Nacional to be Possible Value Trap.
Key valuation signals for SID:
Accounts Receivable: $494 Mil
GF Value™: $1.92 vs. price of $0.90 (52.9% below fair value)
No single metric tells the full story. See the SID stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Companhia Siderurgica Nacional is an integrated steel producer. together with its subsidiaries operates in five main business segments: Steel industry: production and marketing of flat and long steels; Mining: extraction, processing and marketing of iron ore, tin, limestone and dolomite; Cement: production and commercialization of bagged and bulk cement, in addition to aggregates, concrete, and other related products; Energy: generation and sale of energy from almost all renewable sources; and Logistics: participations port concessions and fleets of road transport vehicles. The group generates the majority of its revenue from the Steel industry segment. Geographically, it derives a majority of revenue from Asia.
60GF Score
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