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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Value Line's accounts receivables for the quarter that ended in Apr. 2026 was $1.04 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Value Line's Days Sales Outstanding for the quarter that ended in Apr. 2026 was 11.79.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Value Line's Net-Net Working Capital per share for the quarter that ended in Apr. 2026 was $4.60.
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.
Value Line's Days Sales Outstanding for the quarter that ended in Apr. 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.
Value Line Accounts Receivable Related Terms
Value Line Accounts Receivable Historical Data
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The historical data trend for Value Line'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 $1.04 Mil mean?
Value Line (VALU) has a Accounts Receivable of $1.04 Mil as of Apr. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Value Line and its competitors.
Is Value Line's Accounts Receivable too high?
Value Line's current Accounts Receivable is $1.04 Mil. Overall, Value Line has a GF Score™ of 72/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Value Line's Accounts Receivable compare to DTCX and OTCM?
Value Line's Accounts Receivable of $1.04 Mil can be compared against companies in the Capital Markets 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 Capital Markets company?
A good Accounts Receivable depends on the Capital Markets 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 Value Line and its competitors. Value Line's current Accounts Receivable is $1.04 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Value Line stock overvalued right now?
Based on GuruFocus' analysis, Value Line (VALU) is currently considered Fairly Valued. The stock's GF Value™ is $36.23, compared to a current price of $35.30 — trading 2.6% below its estimated fair value. The current Accounts Receivable is $1.04 Mil. Value Line's overall GF Score™ is 72/100 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 Value Line (VALU), the current Accounts Receivable is $1.04 Mil as of Apr. 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 Value Line (VALU) Overvalued in 2026?
Based on GuruFocus' analysis, Value Line stock appears to be undervalued.
The current stock price of $35.30 is trading 2.6% below its estimated GF Value™ of $36.23.
GuruFocus considers Value Line to be Fairly Valued.
Key valuation signals for VALU:
Accounts Receivable: $1.04 Mil
GF Value™: $36.23 vs. price of $35.30 (2.6% below fair value)
No single metric tells the full story. See the VALU stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Value Line Inc is a U.S based company. It produces investment periodicals based on underlying research and making available copyright data, including ranking system and other information, to third parties under written agreements for use in third-party managed and marketed investment products and for other purposes. The company markets under brands including Value Line, the Value Line logo, The Value Line Investment Survey, Smart Research, Smarter Investing and a trusted name in Investment Research. Its only operating segment being Publishing.
72GF Score
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