ArcelorMittal South Africa (STU:ISC1) Accounts Receivable: €97 Mil (As of Dec. 2025)

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STU:ISC1 ArcelorMittal South Africa Ltd STU:ISC1
53 GF Score
Price €0.05
GF Value €0.07
! 6 Warning Signs
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What is ArcelorMittal South Africa Accounts Receivable?

ArcelorMittal South Africa STU:ISC1 53 Accounts Receivable is €97 Mil as of Dec. 2025. GuruFocus rates STU:ISC1 with a GF Score™ of 53/100 and a GF Value™ of €0.07. 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. ArcelorMittal South Africa's accounts receivables for the quarter that ended in Dec. 2025 was €97 Mil.

Accounts receivable can be measured by Days Sales Outstanding. ArcelorMittal South Africa's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 23.11.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. ArcelorMittal South Africa's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was €-0.69.

ArcelorMittal South Africa 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.

ArcelorMittal South Africa's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=97.461/769.796*91
=23.11

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

ArcelorMittal South Africa's Net-Net Working Capital Per Share for the quarter that ended in Dec. 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)
=(79.501+0.75 * 97.461+0.5 * 339.008-1087.902
-0-0)/1114.613
=-0.69

* 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.

ArcelorMittal South Africa Accounts Receivable Related Terms

ArcelorMittal South Africa Accounts Receivable Historical Data

* Premium members only.

The historical data trend for ArcelorMittal South Africa'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.

ArcelorMittal South Africa Accounts Receivable Chart

ArcelorMittal South Africa 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 151.03 154.44 129.93 94.88 97.46

ArcelorMittal South Africa Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 129.93 225.18 94.88 183.57 97.46
STU:ISC1
53GF Score
ArcelorMittal South Africa Ltd STU:ISC1
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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ArcelorMittal South Africa 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 €97 Mil mean?
ArcelorMittal South Africa (STU:ISC1) has a Accounts Receivable of €97 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on ArcelorMittal South Africa and its competitors.
Is ArcelorMittal South Africa's Accounts Receivable too high?
ArcelorMittal South Africa's current Accounts Receivable is €97 Mil. Overall, ArcelorMittal South Africa has a GF Score™ of 53/100, reflecting its overall financial health beyond just this single metric.
How does ArcelorMittal South Africa's Accounts Receivable compare to NUE and STLD?
ArcelorMittal South Africa's Accounts Receivable of €97 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 ArcelorMittal South Africa and its competitors. ArcelorMittal South Africa's current Accounts Receivable is €97 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ArcelorMittal South Africa stock overvalued right now?
ArcelorMittal South Africa (STU:ISC1) has a current Accounts Receivable of €97 Mil. The stock's GF Value™ is €0.07, compared to a current price of €0.05 — trading 22.9% below its estimated fair value. The current Accounts Receivable is €97 Mil. ArcelorMittal South Africa's overall GF Score™ is 53/100 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 ArcelorMittal South Africa (STU:ISC1), the current Accounts Receivable is €97 Mil as of Dec. 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 ArcelorMittal South Africa (STU:ISC1) Overvalued in 2026?

Based on GuruFocus' analysis, ArcelorMittal South Africa stock appears to be undervalued. The current stock price of €0.05 is trading 22.9% below its estimated GF Value™ of €0.07.

Key valuation signals for STU:ISC1:

  • Accounts Receivable: €97 Mil
  • GF Value™: €0.07 vs. price of €0.05 (22.9% below fair value)
  • GF Score™: 53/100 with 6 warning signs

No single metric tells the full story. See the STU:ISC1 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

ArcelorMittal South Africa Business Description

Other Exchanges ACL:South Africa
Address Delfos Boulevard, Main Building, Vanderbijlpark Works, Vanderbijlpark, GT, ZAF, 1911
ArcelorMittal South Africa Ltd is a South Africa-based steel-producing company. The company's operating segments include Steel operations; Non-steel operations; Corporate and others. It generates the majority of total revenue from the Steel Operations segment that consist of Vanderbijlpark plant, Newcastle plant, Vereeniging plant and ArcelorMittal Rail and Structures. The product range consists of hot-rolled coil, plate, coiled rounds, flats, reinforced bars, rounds, billets and channels, and commercial coke among others. The group operates mainly in South Africa. Export sales are mostly sold in sub-Saharan Africa, Asia, Europe, and America.
53GF Score

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

€0.05
Price
€0.07
GF Value