SUN (Sunoco LP) Accounts Receivable: $2,606 Mil (As of Jun. 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.

SUN Sunoco LP SUN
79 GF Score
Price $77.67
GF Value $76.16
Valuation Fairly Valued
! 11 Warning Signs
View Full Analysis

What is Sunoco LP Accounts Receivable?

Sunoco LP SUN +1.74% 79 Accounts Receivable is $2,606 Mil as of Jun. 2026. GuruFocus rates SUN with a GF Score™ of 79/100 and a GF Value™ of $76.16 (Fairly Valued). The stock has 11 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Sunoco LP's accounts receivables for the quarter that ended in Jun. 2026 was $2,606 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Sunoco LP's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 16.68.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Sunoco LP's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $-93.71.


Sunoco LP 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.

Sunoco LP's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=2606/14259*91
=16.68

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

Sunoco LP'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)
=(773+0.75 * 2606+0.5 * 2390-21578
-0-0)/188.413
=-93.71

* 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.


Sunoco LP Accounts Receivable Related Terms


Sunoco LP Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Sunoco LP'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.

Sunoco LP Accounts Receivable Chart

Sunoco LP 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 428.00 755.00 703.00 1,058.00 1,686.00

Sunoco LP 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 894.00 1,214.00 1,686.00 2,988.00 2,606.00
SUN
79GF Score
Sunoco LP SUN
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Sunoco LP 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 $2,606 Mil mean?
Sunoco LP (SUN) has a Accounts Receivable of $2,606 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Sunoco LP and its competitors.
Is Sunoco LP's Accounts Receivable too high?
Sunoco LP's current Accounts Receivable is $2,606 Mil. Overall, Sunoco LP has a GF Score™ of 79/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Sunoco LP's Accounts Receivable compare to DINO and PBF?
Sunoco LP's Accounts Receivable of $2,606 Mil can be compared against companies in the Oil & Gas 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 an Oil & Gas company?
A good Accounts Receivable depends on the Oil & Gas 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 Sunoco LP and its competitors. Sunoco LP's current Accounts Receivable is $2,606 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sunoco LP stock overvalued right now?
Based on GuruFocus' analysis, Sunoco LP (SUN) is currently considered Fairly Valued. The stock's GF Value™ is $76.16, compared to a current price of $77.67 — trading 2% above its estimated fair value. The current Accounts Receivable is $2,606 Mil. Sunoco LP's overall GF Score™ is 79/100 with 11 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 Sunoco LP (SUN), the current Accounts Receivable is $2,606 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 Sunoco LP (SUN) Overvalued in 2026?

Based on GuruFocus' analysis, Sunoco LP stock appears to be overvalued. The current stock price of $77.67 is trading 2% above its estimated GF Value™ of $76.16. GuruFocus considers Sunoco LP to be Fairly Valued.

Key valuation signals for SUN:

  • Accounts Receivable: $2,606 Mil
  • GF Value™: $76.16 vs. price of $77.67 (2% above fair value)
  • GF Score™: 79/100 with 11 warning signs

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


Sunoco LP Business Description

Industry EnergyOil & Gas
Address 8111 Westchester Drive, Suite 400, Dallas, TX, USA, 75225
Sunoco LP is a Delaware limited partnership formed in June 2012 by Susser Holdings Corporation or SUSS. In September 2012, the Company completed its initial public offering. The Company, along with its wholly owned subsidiary, is an independent motor fuel distributor by gallons in Texas, and among the distributors of Valero and Chevron branded motor fuel in the United States. The Company also receives rental income from real estate that it leases or subleases. SUSS operated approximately 580 retail convenience stores under its proprietary Stripes convenience store brand at year-end, mainly in growing Texas markets. Stripes is an independent chain of convenience stores in Texas based on store count and retail motor fuel volumes sold. Its business is integral to the success of SUSS' retail operations, and SUSS purchases substantially all of its motor fuel from the Company. In addition to distributing motor fuel, it also distributes other petroleum products such as propane and lube oil, and receives rental income from real estate that it leases or subleases. The Company purchases motor fuel mainly from independent refiners and oil companies and distributes it throughout Texas and in Louisiana, New Mexico and Oklahoma. The Company competes mainly with other independent motor fuel distributors. The Company is subject to various federal, state and local environmental laws and regulations, including those relating to underground storage tanks; the release or discharge of hazardous materials into the air, water and soil; the generation, storage, handling, use, transportation and disposal of regulated materials; the exposure of persons to regulated materials; and the remediation of contaminated soil and groundwater.
79GF Score

Get the complete analysis for SUN

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

$77.67
Price
$76.16
GF Value