Entain (WBO:GVC) Accounts Receivable: €702 Mil (As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

WBO:GVC Entain PLC WBO:GVC
46 GF Score
Price €6.33
GF Value €9.93
Valuation Possible Value Trap
! 10 Warning Signs
View Full Analysis

What is Entain Accounts Receivable?

Entain WBO:GVC +2.06% 46 Accounts Receivable is €702 Mil as of Dec. 2025. GuruFocus rates WBO:GVC with a GF Score™ of 46/100 and a GF Value™ of €9.93 (Possible Value Trap). The stock has 10 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Entain's accounts receivables for the quarter that ended in Dec. 2025 was €702 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Entain's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 42.05.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Entain's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was €-13.76.


Entain 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.

Entain's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=701.606/3045.247*91
=42.05

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

Entain'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)
=(400.477+0.75 * 701.606+0.5 * 0-9222.628
-0-502.225)/639.603
=-13.76

* 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.


Entain Accounts Receivable Related Terms


Entain Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Entain'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.

Entain Accounts Receivable Chart

Entain 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 635.27 575.25 584.09 680.69 701.61

Entain Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 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 584.09 605.27 680.69 742.42 701.61
WBO:GVC
46GF Score
Entain PLC WBO:GVC
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Entain 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 €702 Mil mean?
Entain (WBO:GVC) has a Accounts Receivable of €702 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Entain and its competitors.
Is Entain's Accounts Receivable too high?
Entain's current Accounts Receivable is €702 Mil. Overall, Entain has a GF Score™ of 46/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Entain's Accounts Receivable compare to FLUT and DKNG?
Entain's Accounts Receivable of €702 Mil can be compared against companies in the Travel & Leisure 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 Travel & Leisure company?
A good Accounts Receivable depends on the Travel & Leisure 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 Entain and its competitors. Entain's current Accounts Receivable is €702 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Entain stock overvalued right now?
Based on GuruFocus' analysis, Entain (WBO:GVC) is currently considered Possible Value Trap. The stock's GF Value™ is €9.93, compared to a current price of €6.33 — trading 36.3% below its estimated fair value. The current Accounts Receivable is €702 Mil. Entain's overall GF Score™ is 46/100 with 10 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 Entain (WBO:GVC), the current Accounts Receivable is €702 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 Entain (WBO:GVC) Overvalued in 2026?

Based on GuruFocus' analysis, Entain stock appears to be undervalued. The current stock price of €6.33 is trading 36.3% below its estimated GF Value™ of €9.93. GuruFocus considers Entain to be Possible Value Trap.

Key valuation signals for WBO:GVC:

  • Accounts Receivable: €702 Mil
  • GF Value™: €9.93 vs. price of €6.33 (36.3% below fair value)
  • GF Score™: 46/100 with 10 warning signs

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


Entain Business Description

Address 25 Charterhouse Square, London, GBR, EC1M 6AE
Entain PLC is a sports betting and gaming company operating online and in the retail sector. It has Four segments; UK&I: which comprises betting, gaming, and retail activities from online and mobile operations, and activities in the shop estates within Great Britain, Northern Ireland, Jersey, and the Republic of Ireland; International: which comprises betting, gaming, and retail activities in the shop estates in the rest of the world apart from UK&I and CEE; CEE: comprises betting, gaming and retail activities in Croatia and Poland for brands SuperSport and STS; Corporate: includes costs associated with Group functions including Group executive, legal, Group finance, U.S. joint venture, tax, and treasury.
46GF Score

Get the complete analysis for WBO:GVC

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

€6.33
Price
€9.93
GF Value