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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Union Pacific's accounts receivables for the quarter that ended in Jun. 2026 was $2,130 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Union Pacific's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 28.32.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Union Pacific's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $-78.06.
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.
Union Pacific'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), Union Pacific's accounts receivable are only considered to be worth 75% of book value:
Union Pacific'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.
Union Pacific Accounts Receivable Related Terms
Union Pacific Accounts Receivable Historical Data
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The historical data trend for Union Pacific'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.
What does a Accounts Receivable of $2,130 Mil mean?
Union Pacific (UNP) has a Accounts Receivable of $2,130 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Union Pacific and its competitors.
Is Union Pacific's Accounts Receivable too high?
Union Pacific's current Accounts Receivable is $2,130 Mil. Overall, Union Pacific has a GF Score™ of 93/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Union Pacific's Accounts Receivable compare to CSX and NSC?
Union Pacific's Accounts Receivable of $2,130 Mil can be compared against companies in the Transportation 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 Transportation company?
A good Accounts Receivable depends on the Transportation 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 Union Pacific and its competitors. Union Pacific's current Accounts Receivable is $2,130 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Union Pacific stock overvalued right now?
Based on GuruFocus' analysis, Union Pacific (UNP) is currently considered Modestly Overvalued. The stock's GF Value™ is $255.55, compared to a current price of $308.05 — trading 20.5% above its estimated fair value. The current Accounts Receivable is $2,130 Mil. Union Pacific's overall GF Score™ is 93/100 with 5 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 Union Pacific (UNP), the current Accounts Receivable is $2,130 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 Union Pacific (UNP) Overvalued in 2026?
Based on GuruFocus' analysis, Union Pacific stock appears to be overvalued.
The current stock price of $308.05 is trading 20.5% above its estimated GF Value™ of $255.55.
GuruFocus considers Union Pacific to be Modestly Overvalued.
Key valuation signals for UNP:
Accounts Receivable: $2,130 Mil
GF Value™: $255.55 vs. price of $308.05 (20.5% above fair value)
No single metric tells the full story. See the UNP stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Omaha, Nebraska-based Union Pacific is the largest public railroad in North America. Operating on more than 30,000 miles of track in the western two-thirds of the US, Union Pacific generated $24.5 billion of revenue in 2025 by hauling coal, industrial products, intermodal containers, agricultural goods, chemicals, fertilizers, and automotive goods. Union Pacific owns about one-fourth of Mexican railroad Ferromex and historically derives roughly 10% of its revenue hauling freight to and from Mexico.
93GF Score
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