Atrem (WAR:ATR) Accounts Receivable: zł85.0 Mil (As of Jun. 2026)

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WAR:ATR Atrem SA WAR:ATR
79 GF Score
Price zł54.20
GF Value zł47.14
Valuation Modestly Overvalued
! 2 Warning Signs
View Full Analysis

What is Atrem Accounts Receivable?

Atrem WAR:ATR -3.73% 79 Accounts Receivable is zł85.0 Mil as of Jun. 2026. GuruFocus rates WAR:ATR with a GF Score™ of 79/100 and a GF Value™ of zł47.14 (Modestly Overvalued). The stock has 2 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Atrem's accounts receivables for the quarter that ended in Jun. 2026 was zł85.0 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Atrem's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 93.31.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Atrem's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was zł-9.18.


Atrem 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=84.957/83.084*91
=93.31

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

Atrem'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)
=(5.742+0.75 * 84.957+0.5 * 4.033-156.242
-0-0)/9.230
=-9.18

* 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.


Atrem Accounts Receivable Related Terms


Atrem Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Atrem'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.

Atrem Accounts Receivable Chart

Atrem 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 42.17 42.03 53.76 75.68 130.65

Atrem 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 62.68 85.33 130.65 49.10 84.96
WAR:ATR
79GF Score
Atrem SA WAR:ATR
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Atrem 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 zł85.0 Mil mean?
Atrem (WAR:ATR) has a Accounts Receivable of zł85.0 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Atrem and its competitors.
Is Atrem's Accounts Receivable too high?
Atrem's current Accounts Receivable is zł85.0 Mil. Overall, Atrem has a GF Score™ of 79/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Atrem's Accounts Receivable compare to PWR and FIX?
Atrem's Accounts Receivable of zł85.0 Mil can be compared against companies in the Construction 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 Construction company?
A good Accounts Receivable depends on the Construction 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 Atrem and its competitors. Atrem's current Accounts Receivable is zł85.0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Atrem stock overvalued right now?
Based on GuruFocus' analysis, Atrem (WAR:ATR) is currently considered Modestly Overvalued. The stock's GF Value™ is zł47.14, compared to a current price of zł54.20 — trading 15% above its estimated fair value. The current Accounts Receivable is zł85.0 Mil. Atrem's overall GF Score™ is 79/100 with 2 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 Atrem (WAR:ATR), the current Accounts Receivable is zł85.0 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 Atrem (WAR:ATR) Overvalued in 2026?

Based on GuruFocus' analysis, Atrem stock appears to be overvalued. The current stock price of zł54.20 is trading 15% above its estimated GF Value™ of zł47.14. GuruFocus considers Atrem to be Modestly Overvalued.

Key valuation signals for WAR:ATR:

  • Accounts Receivable: zł85.0 Mil
  • GF Value™: zł47.14 vs. price of zł54.20 (15% above fair value)
  • GF Score™: 79/100 with 2 warning signs

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


Atrem Business Description

Other Exchanges HK0:Germany
Address ul. Czolgowa 4, Zlotniki, Suchy Las, POL, 62-002
Atrem SA is engaged in the provision of engineering services. The company provides services to industrial automation, telecommunications, IT, air conditioning and the construction of the airport and logistic systems. It performs both as a general contractor of the investment as well as a subcontractor. The company operates in approximately 5 countries.
79GF Score

Get the complete analysis for WAR:ATR

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

zł54.20
Price
zł47.14
GF Value