Melco Resorts and Entertainment (STU:MAS) Accounts Receivable: €120 Mil (As of Mar. 2026)

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STU:MAS Melco Resorts and Entertainment Ltd STU:MAS
72 GF Score
Price €4.74
GF Value €7.16
Valuation Modestly Undervalued
! 4 Warning Signs
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What is Melco Resorts and Entertainment Accounts Receivable?

Melco Resorts and Entertainment STU:MAS -3.27% 72 Accounts Receivable is €120 Mil as of Mar. 2026. GuruFocus rates STU:MAS with a GF Score™ of 72/100 and a GF Value™ of €7.16 (Modestly Undervalued). The stock has 4 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Melco Resorts and Entertainment's accounts receivables for the quarter that ended in Mar. 2026 was €120 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Melco Resorts and Entertainment's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 9.28.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Melco Resorts and Entertainment's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was €-16.82.


Melco Resorts and Entertainment 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.

Melco Resorts and Entertainment's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=120.204/1182.208*91
=9.28

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

Melco Resorts and Entertainment'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)
=(815.147+0.75 * 120.204+0.5 * 31.316-7171.429
-0-281.009)/388.292
=-16.82

* 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.


Melco Resorts and Entertainment Accounts Receivable Related Terms


Melco Resorts and Entertainment Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Melco Resorts and Entertainment'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.

Melco Resorts and Entertainment Accounts Receivable Chart

Melco Resorts and Entertainment 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 48.23 52.86 84.03 137.72 107.95

Melco Resorts and Entertainment Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 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 115.58 112.14 85.74 107.95 120.20
STU:MAS
72GF Score
Melco Resorts and Entertainment Ltd STU:MAS
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Melco Resorts and Entertainment 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 €120 Mil mean?
Melco Resorts and Entertainment (STU:MAS) has a Accounts Receivable of €120 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Melco Resorts and Entertainment and its competitors.
Is Melco Resorts and Entertainment's Accounts Receivable too high?
Melco Resorts and Entertainment's current Accounts Receivable is €120 Mil. Overall, Melco Resorts and Entertainment has a GF Score™ of 72/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Melco Resorts and Entertainment's Accounts Receivable compare to LVS and MGM?
Melco Resorts and Entertainment's Accounts Receivable of €120 Mil can be compared against companies in the Travel & Leisure 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 Travel & Leisure company?
A good Accounts Receivable depends on the Travel & Leisure 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 Melco Resorts and Entertainment and its competitors. Melco Resorts and Entertainment's current Accounts Receivable is €120 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Melco Resorts and Entertainment stock overvalued right now?
Based on GuruFocus' analysis, Melco Resorts and Entertainment (STU:MAS) is currently considered Modestly Undervalued. The stock's GF Value™ is €7.16, compared to a current price of €4.74 — trading 33.8% below its estimated fair value. The current Accounts Receivable is €120 Mil. Melco Resorts and Entertainment's overall GF Score™ is 72/100 with 4 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 Melco Resorts and Entertainment (STU:MAS), the current Accounts Receivable is €120 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.

Is Melco Resorts and Entertainment (STU:MAS) Overvalued in 2026?

Based on GuruFocus' analysis, Melco Resorts and Entertainment stock appears to be undervalued. The current stock price of €4.74 is trading 33.8% below its estimated GF Value™ of €7.16. GuruFocus considers Melco Resorts and Entertainment to be Modestly Undervalued.

Key valuation signals for STU:MAS:

  • Accounts Receivable: €120 Mil
  • GF Value™: €7.16 vs. price of €4.74 (33.8% below fair value)
  • GF Score™: 72/100 with 4 warning signs

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


Melco Resorts and Entertainment Business Description

Address 60 Wyndham Street, 38th Floor, The Centrium, Central, Hong Kong, HKG
Melco Resorts & Entertainment is one of only six licensed casino operators in Macao. It operates Altira, a complex focused on premium customers; City of Dreams, an integrated resort in Cotai serving both mass-market and premium patrons; and Mocha Clubs' electronic gaming machines. The company also has a majority interest in Studio City, which opened in 2015. Outside Macao, Melco owns City of Dreams Manila in the Philippines and City of Dreams Mediterranean in Cyprus. The business mix in terms of adjusted EBITDA was about 84% from Macao, with the rest from overseas as of 2025.
72GF Score

Get the complete analysis for STU:MAS

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

€4.74
Price
€7.16
GF Value