Grupa Azoty Zaklady Azotowe Pulawy (WAR:ZAP) Accounts Receivable: zł934 Mil (As of Jun. 2026)

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WAR:ZAP Grupa Azoty Zaklady Azotowe Pulawy SA WAR:ZAP
63 GF Score
Price zł46.50
GF Value zł47.15
Valuation Fairly Valued
! 3 Warning Signs
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What is Grupa Azoty Zaklady Azotowe Pulawy Accounts Receivable?

Grupa Azoty Zaklady Azotowe Pulawy WAR:ZAP +0.22% 63 Accounts Receivable is zł934 Mil as of Jun. 2026. GuruFocus rates WAR:ZAP with a GF Score™ of 63/100 and a GF Value™ of zł47.15 (Fairly Valued). The stock has 3 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Grupa Azoty Zaklady Azotowe Pulawy's accounts receivables for the quarter that ended in Jun. 2026 was zł934 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Grupa Azoty Zaklady Azotowe Pulawy's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 101.91.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Grupa Azoty Zaklady Azotowe Pulawy's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was zł-142.60.


Grupa Azoty Zaklady Azotowe Pulawy 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.

Grupa Azoty Zaklady Azotowe Pulawy's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=934.28/836.555*91
=101.91

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

Grupa Azoty Zaklady Azotowe Pulawy'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)
=(346.894+0.75 * 934.28+0.5 * 397.553-3970.997
-0-1.225)/19.115
=-142.60

* 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.


Grupa Azoty Zaklady Azotowe Pulawy Accounts Receivable Related Terms


Grupa Azoty Zaklady Azotowe Pulawy Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Grupa Azoty Zaklady Azotowe Pulawy'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.

Grupa Azoty Zaklady Azotowe Pulawy Accounts Receivable Chart

Grupa Azoty Zaklady Azotowe Pulawy 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 657.92 546.37 246.36 193.19 211.89

Grupa Azoty Zaklady Azotowe Pulawy 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 349.65 286.19 211.89 943.29 934.28
WAR:ZAP
63GF Score
Grupa Azoty Zaklady Azotowe Pulawy SA WAR:ZAP
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Grupa Azoty Zaklady Azotowe Pulawy 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 zł934 Mil mean?
Grupa Azoty Zaklady Azotowe Pulawy (WAR:ZAP) has a Accounts Receivable of zł934 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Grupa Azoty Zaklady Azotowe Pulawy and its competitors.
Is Grupa Azoty Zaklady Azotowe Pulawy's Accounts Receivable too high?
Grupa Azoty Zaklady Azotowe Pulawy's current Accounts Receivable is zł934 Mil. Overall, Grupa Azoty Zaklady Azotowe Pulawy has a GF Score™ of 63/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Grupa Azoty Zaklady Azotowe Pulawy's Accounts Receivable compare to CTVA and CF?
Grupa Azoty Zaklady Azotowe Pulawy's Accounts Receivable of zł934 Mil can be compared against companies in the Agriculture 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 an Agriculture company?
A good Accounts Receivable depends on the Agriculture 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 Grupa Azoty Zaklady Azotowe Pulawy and its competitors. Grupa Azoty Zaklady Azotowe Pulawy's current Accounts Receivable is zł934 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Grupa Azoty Zaklady Azotowe Pulawy stock overvalued right now?
Based on GuruFocus' analysis, Grupa Azoty Zaklady Azotowe Pulawy (WAR:ZAP) is currently considered Fairly Valued. The stock's GF Value™ is zł47.15, compared to a current price of zł46.50 — trading 1.4% below its estimated fair value. The current Accounts Receivable is zł934 Mil. Grupa Azoty Zaklady Azotowe Pulawy's overall GF Score™ is 63/100 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 Grupa Azoty Zaklady Azotowe Pulawy (WAR:ZAP), the current Accounts Receivable is zł934 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 Grupa Azoty Zaklady Azotowe Pulawy (WAR:ZAP) Overvalued in 2026?

Based on GuruFocus' analysis, Grupa Azoty Zaklady Azotowe Pulawy stock appears to be undervalued. The current stock price of zł46.50 is trading 1.4% below its estimated GF Value™ of zł47.15. GuruFocus considers Grupa Azoty Zaklady Azotowe Pulawy to be Fairly Valued.

Key valuation signals for WAR:ZAP:

  • Accounts Receivable: zł934 Mil
  • GF Value™: zł47.15 vs. price of zł46.50 (1.4% below fair value)
  • GF Score™: 63/100 with 3 warning signs

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


Grupa Azoty Zaklady Azotowe Pulawy Business Description

Address Al. Tysiaclecia Panstwa Polskiego 13, Pulawy, POL, 24-110
Grupa Azoty Zaklady Azotowe Pulawy SA is a manufacturer and supplier of mineral fertilizers, basic chemicals and also involved in the procurement of raw materials and consumables. The company's segment includes Agro; Plastics; Energy and Other Activities. It generates maximum revenue from the Agro segment. The Agro Segment comprises the manufacturing of ammonia and products derived from the processing of ammonia, in particular urea and its solutions, including urea-ammonium nitrate solution, melamine, nitric acid, ammonium nitrate, technical gases, hydrogen peroxide, as well as phosphorus, potassium and blended fertilizers.
63GF Score

Get the complete analysis for WAR:ZAP

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

zł46.50
Price
zł47.15
GF Value