Koszalinskie Przedsiebiorstwo Przemyslu Drzewnego (WAR:KPD) Accounts Receivable: zł20.5 Mil (As of Dec. 2025)

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WAR:KPD Koszalinskie Przedsiebiorstwo Przemyslu Drzewnego SA WAR:KPD
45 GF Score
Price zł19.60
GF Value zł40.79
Valuation Possible Value Trap
! 6 Warning Signs
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What is Koszalinskie Przedsiebiorstwo Przemyslu Drzewnego Accounts Receivable?

Koszalinskie Przedsiebiorstwo Przemyslu Drzewnego WAR:KPD -3.92% 45 Accounts Receivable is zł20.5 Mil as of Dec. 2025. GuruFocus rates WAR:KPD with a GF Score™ of 45/100 and a GF Value™ of zł40.79 (Possible Value Trap). The stock has 6 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Koszalinskie Przedsiebiorstwo Przemyslu Drzewnego's accounts receivables for the quarter that ended in Dec. 2025 was zł20.5 Mil.

Accounts receivable can be measured by Days Sales Outstanding.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Koszalinskie Przedsiebiorstwo Przemyslu Drzewnego's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was zł-15.12.


Koszalinskie Przedsiebiorstwo Przemyslu Drzewnego 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.

Koszalinskie Przedsiebiorstwo Przemyslu Drzewnego's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=20.522/0*91
=

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

Koszalinskie Przedsiebiorstwo Przemyslu Drzewnego's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2025 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)
=(8.822+0.75 * 20.522+0.5 * 36.706-67.097
-0-0)/1.622
=-15.12

* 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.


Koszalinskie Przedsiebiorstwo Przemyslu Drzewnego Accounts Receivable Related Terms


Koszalinskie Przedsiebiorstwo Przemyslu Drzewnego Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Koszalinskie Przedsiebiorstwo Przemyslu Drzewnego'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.

Koszalinskie Przedsiebiorstwo Przemyslu Drzewnego Accounts Receivable Chart

Koszalinskie Przedsiebiorstwo Przemyslu Drzewnego 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 28.73 24.31 21.70 19.49 20.52

Koszalinskie Przedsiebiorstwo Przemyslu Drzewnego Quarterly Data
Jun20 Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Dec25
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 36.80 35.61 29.36 19.49 20.52
WAR:KPD
45GF Score
Koszalinskie Przedsiebiorstwo Przemyslu Drzewnego SA WAR:KPD
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Koszalinskie Przedsiebiorstwo Przemyslu Drzewnego 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 zł20.5 Mil mean?
Koszalinskie Przedsiebiorstwo Przemyslu Drzewnego (WAR:KPD) has a Accounts Receivable of zł20.5 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Koszalinskie Przedsiebiorstwo Przemyslu Drzewnego and its competitors.
Is Koszalinskie Przedsiebiorstwo Przemyslu Drzewnego's Accounts Receivable too high?
Koszalinskie Przedsiebiorstwo Przemyslu Drzewnego's current Accounts Receivable is zł20.5 Mil. Overall, Koszalinskie Przedsiebiorstwo Przemyslu Drzewnego has a GF Score™ of 45/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Koszalinskie Przedsiebiorstwo Przemyslu Drzewnego's Accounts Receivable compare to SSD and UFPI?
Koszalinskie Przedsiebiorstwo Przemyslu Drzewnego's Accounts Receivable of zł20.5 Mil can be compared against companies in the Forest Products 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 Forest Products company?
A good Accounts Receivable depends on the Forest Products 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 Koszalinskie Przedsiebiorstwo Przemyslu Drzewnego and its competitors. Koszalinskie Przedsiebiorstwo Przemyslu Drzewnego's current Accounts Receivable is zł20.5 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Koszalinskie Przedsiebiorstwo Przemyslu Drzewnego stock overvalued right now?
Based on GuruFocus' analysis, Koszalinskie Przedsiebiorstwo Przemyslu Drzewnego (WAR:KPD) is currently considered Possible Value Trap. The stock's GF Value™ is zł40.79, compared to a current price of zł19.60 — trading 51.9% below its estimated fair value. The current Accounts Receivable is zł20.5 Mil. Koszalinskie Przedsiebiorstwo Przemyslu Drzewnego's overall GF Score™ is 45/100 with 6 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 Koszalinskie Przedsiebiorstwo Przemyslu Drzewnego (WAR:KPD), the current Accounts Receivable is zł20.5 Mil as of Dec. 2025. 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 Koszalinskie Przedsiebiorstwo Przemyslu Drzewnego (WAR:KPD) Overvalued in 2026?

Based on GuruFocus' analysis, Koszalinskie Przedsiebiorstwo Przemyslu Drzewnego stock appears to be undervalued. The current stock price of zł19.60 is trading 51.9% below its estimated GF Value™ of zł40.79. GuruFocus considers Koszalinskie Przedsiebiorstwo Przemyslu Drzewnego to be Possible Value Trap.

Key valuation signals for WAR:KPD:

  • Accounts Receivable: zł20.5 Mil
  • GF Value™: zł40.79 vs. price of zł19.60 (51.9% below fair value)
  • GF Score™: 45/100 with 6 warning signs

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


Koszalinskie Przedsiebiorstwo Przemyslu Drzewnego Business Description

Address ul. Warynskiego 2, Szczecinek, POL, 78-400
Koszalinskie Przedsiebiorstwo Przemyslu Drzewnego SA is Poland based company active in the wood processing sector. Its products portfolio includes softwood and hardwood timber, construction timber, covering and terrace boards, sleepers, and wooden garden products.
45GF Score

Get the complete analysis for WAR:KPD

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

zł19.60
Price
zł40.79
GF Value