WAB (Westinghouse Air Brake Technologies) Accounts Receivable: $1,720 Mil (As of Jun. 2026)

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WAB Westinghouse Air Brake Technologies Corp WAB
88 GF Score
Price $297.57
GF Value $226.11
Valuation Significantly Overvalued
! 7 Warning Signs
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What is Westinghouse Air Brake Technologies Accounts Receivable?

Westinghouse Air Brake Technologies WAB +1.80% 88 Accounts Receivable is $1,720 Mil as of Jun. 2026. GuruFocus rates WAB with a GF Score™ of 88/100 and a GF Value™ of $226.11 (Significantly Overvalued). The stock has 7 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Westinghouse Air Brake Technologies's accounts receivables for the quarter that ended in Jun. 2026 was $1,720 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Westinghouse Air Brake Technologies's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 49.37.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Westinghouse Air Brake Technologies's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $-50.42.


Westinghouse Air Brake Technologies 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.

Westinghouse Air Brake Technologies's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1720/3179*91
=49.37

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

Westinghouse Air Brake Technologies'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)
=(670+0.75 * 1720+0.5 * 2857-11884
-0-30)/169.100
=-50.42

* 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.


Westinghouse Air Brake Technologies Accounts Receivable Related Terms


Westinghouse Air Brake Technologies Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Westinghouse Air Brake Technologies'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.

Westinghouse Air Brake Technologies Accounts Receivable Chart

Westinghouse Air Brake Technologies 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 1,085.00 975.00 1,160.00 1,152.00 1,410.00

Westinghouse Air Brake Technologies 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 1,441.00 1,662.00 1,410.00 1,784.00 1,720.00
WAB
88GF Score
Westinghouse Air Brake Technologies Corp WAB
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Westinghouse Air Brake Technologies 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 $1,720 Mil mean?
Westinghouse Air Brake Technologies (WAB) has a Accounts Receivable of $1,720 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Westinghouse Air Brake Technologies and its competitors.
Is Westinghouse Air Brake Technologies' Accounts Receivable too high?
Westinghouse Air Brake Technologies' current Accounts Receivable is $1,720 Mil. Overall, Westinghouse Air Brake Technologies has a GF Score™ of 88/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Westinghouse Air Brake Technologies' Accounts Receivable compare to NSC and CSX?
Westinghouse Air Brake Technologies' Accounts Receivable of $1,720 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 Westinghouse Air Brake Technologies and its competitors. Westinghouse Air Brake Technologies's current Accounts Receivable is $1,720 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Westinghouse Air Brake Technologies stock overvalued right now?
Based on GuruFocus' analysis, Westinghouse Air Brake Technologies (WAB) is currently considered Significantly Overvalued. The stock's GF Value™ is $226.11, compared to a current price of $297.57 — trading 31.6% above its estimated fair value. The current Accounts Receivable is $1,720 Mil. Westinghouse Air Brake Technologies' overall GF Score™ is 88/100 with 7 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 Westinghouse Air Brake Technologies (WAB), the current Accounts Receivable is $1,720 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 Westinghouse Air Brake Technologies (WAB) Overvalued in 2026?

Based on GuruFocus' analysis, Westinghouse Air Brake Technologies stock appears to be overvalued. The current stock price of $297.57 is trading 31.6% above its estimated GF Value™ of $226.11. GuruFocus considers Westinghouse Air Brake Technologies to be Significantly Overvalued.

Key valuation signals for WAB:

  • Accounts Receivable: $1,720 Mil
  • GF Value™: $226.11 vs. price of $297.57 (31.6% above fair value)
  • GF Score™: 88/100 with 7 warning signs

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


Westinghouse Air Brake Technologies Business Description

Address 30 Isabella Street, Pittsburgh, PA, USA, 15212
Westinghouse Air Brake Technologies Corp provides value-added, technology-based products and services for the freight rail and passenger transit industries and the mining, marine, and industrial markets. It provides its products and services through two main business segments: Freight and Transit. The company generates maximum revenue from the Freight segment, which manufactures new and modernized locomotives, provides aftermarket parts and services to existing locomotives, provides components to new and existing freight cars; builds new commuter locomotives; supplies rail control and infrastructure products, including electronics, positive train control equipment, signal design, and engineering services. Geographically, it generates a majority of its revenue from the United States.
88GF Score

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

$297.57
Price
$226.11
GF Value