TERRF (Terna SpA) Accounts Receivable: $3,513 Mil (As of Jun. 2026)

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TERRF Terna SpA TERRF
89 GF Score
Price $10.95
GF Value $11.41
Valuation Fairly Valued
! 3 Warning Signs
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What is Terna SpA Accounts Receivable?

Terna SpA TERRF 89 Accounts Receivable is $3,513 Mil as of Jun. 2026. GuruFocus rates TERRF with a GF Score™ of 89/100 and a GF Value™ of $11.41 (Fairly Valued). The stock has 3 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Terna SpA's accounts receivables for the quarter that ended in Jun. 2026 was $3,513 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Terna SpA's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 254.93.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Terna SpA's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $-9.90.


Terna SpA 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=3513.479/1257.604*91
=254.93

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

Terna SpA'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)
=(2627.419+0.75 * 3513.479+0.5 * 167.396-25187.442
-0-24.77)/2006.758
=-9.90

* 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.


Terna SpA Accounts Receivable Related Terms


Terna SpA Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Terna SpA'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.

Terna SpA Accounts Receivable Chart

Terna SpA 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 3,138.31 2,498.20 2,349.84 3,211.62 3,601.41

Terna SpA 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 3,498.27 1,371.60 3,601.41 1,225.55 3,513.48
TERRF
89GF Score
Terna SpA TERRF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Terna SpA 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 $3,513 Mil mean?
Terna SpA (TERRF) has a Accounts Receivable of $3,513 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Terna SpA and its competitors.
Is Terna SpA's Accounts Receivable too high?
Terna SpA's current Accounts Receivable is $3,513 Mil. Overall, Terna SpA has a GF Score™ of 89/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Terna SpA's Accounts Receivable compare to NEE and SO?
Terna SpA's Accounts Receivable of $3,513 Mil can be compared against companies in the Utilities - Regulated 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 Utilities - Regulated company?
A good Accounts Receivable depends on the Utilities - Regulated 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 Terna SpA and its competitors. Terna SpA's current Accounts Receivable is $3,513 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Terna SpA stock overvalued right now?
Based on GuruFocus' analysis, Terna SpA (TERRF) is currently considered Fairly Valued. The stock's GF Value™ is $11.41, compared to a current price of $10.95 — trading 4% below its estimated fair value. The current Accounts Receivable is $3,513 Mil. Terna SpA's overall GF Score™ is 89/100 with 3 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 Terna SpA (TERRF), the current Accounts Receivable is $3,513 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 Terna SpA (TERRF) Overvalued in 2026?

Based on GuruFocus' analysis, Terna SpA stock appears to be undervalued. The current stock price of $10.95 is trading 4% below its estimated GF Value™ of $11.41. GuruFocus considers Terna SpA to be Fairly Valued.

Key valuation signals for TERRF:

  • Accounts Receivable: $3,513 Mil
  • GF Value™: $11.41 vs. price of $10.95 (4% below fair value)
  • GF Score™: 89/100 with 3 warning signs

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


Terna SpA Business Description

Address Viale Egidio Galbani 70, Rome, ITA, 00156
Terna SpA is an electricity transmission system operator that owns virtually all of the Italian National Transmission Grid. With a monopoly under an Italian government license, Terna transmits and dispatches electricity throughout the country. It is also responsible for the planning, construction, and maintenance of the nation's electrical grid. Terna segments its operations into its Regulated Activities, Non-Regulated Activities, and International Activities. The company generates the vast majority of its revenue from charging transmission fees as a part of its Regulated Activities. Under its Non-Regulated Activities, Terna mainly produces and sells electricity transformers. The company has also made efforts to expand its operations into Italy's neighboring countries and North Africa.
89GF Score

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

$10.95
Price
$11.41
GF Value