Rubis SCA (WBO:RUI) Accounts Receivable: €553 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:RUI Rubis SCA WBO:RUI
58 GF Score
Price €33.34
GF Value €26.63
Valuation Modestly Overvalued
! 8 Warning Signs
View Full Analysis

What is Rubis SCA Accounts Receivable?

Rubis SCA WBO:RUI -0.06% 58 Accounts Receivable is €553 Mil as of Dec. 2025. GuruFocus rates WBO:RUI with a GF Score™ of 58/100 and a GF Value™ of €26.63 (Modestly Overvalued). The stock has 8 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Rubis SCA's accounts receivables for the quarter that ended in Dec. 2025 was €553 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Rubis SCA's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 30.95.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Rubis SCA's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was €-22.56.


Rubis SCA 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=552.827/3259.875*91
=30.95

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

Rubis SCA'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)
=(756.989+0.75 * 552.827+0.5 * 641.636-3705.55
-0-115)/103.181
=-22.56

* 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.


Rubis SCA Accounts Receivable Related Terms


Rubis SCA Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Rubis SCA'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.

Rubis SCA Accounts Receivable Chart

Rubis SCA 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 484.07 635.22 579.93 550.40 552.83

Rubis SCA 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 579.93 588.60 550.40 507.42 552.83
WBO:RUI
58GF Score
Rubis SCA WBO:RUI
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Rubis SCA 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 €553 Mil mean?
Rubis SCA (WBO:RUI) has a Accounts Receivable of €553 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Rubis SCA and its competitors.
Is Rubis SCA's Accounts Receivable too high?
Rubis SCA's current Accounts Receivable is €553 Mil. Overall, Rubis SCA has a GF Score™ of 58/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Rubis SCA's Accounts Receivable compare to MPC and VLO?
Rubis SCA's Accounts Receivable of €553 Mil can be compared against companies in the Oil & Gas 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 Oil & Gas company?
A good Accounts Receivable depends on the Oil & Gas 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 Rubis SCA and its competitors. Rubis SCA's current Accounts Receivable is €553 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Rubis SCA stock overvalued right now?
Based on GuruFocus' analysis, Rubis SCA (WBO:RUI) is currently considered Modestly Overvalued. The stock's GF Value™ is €26.63, compared to a current price of €33.34 — trading 25.2% above its estimated fair value. The current Accounts Receivable is €553 Mil. Rubis SCA's overall GF Score™ is 58/100 with 8 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 Rubis SCA (WBO:RUI), the current Accounts Receivable is €553 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 Rubis SCA (WBO:RUI) Overvalued in 2026?

Based on GuruFocus' analysis, Rubis SCA stock appears to be overvalued. The current stock price of €33.34 is trading 25.2% above its estimated GF Value™ of €26.63. GuruFocus considers Rubis SCA to be Modestly Overvalued.

Key valuation signals for WBO:RUI:

  • Accounts Receivable: €553 Mil
  • GF Value™: €26.63 vs. price of €33.34 (25.2% above fair value)
  • GF Score™: 58/100 with 8 warning signs

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


Rubis SCA Business Description

Industry EnergyOil & Gas
Address 46, rue Boissiere, Paris, FRA, 75116
Rubis SCA specializes in bulk liquid storage and the distribution of petroleum products. The company's operated businesses are Rubis Terminal, Rubis Energie, and Rubis Support and Services. Rubis Terminal stores, and Rubis Renouvelables. Its customers include energy and chemical groups, energy traders, and hypermarkets. The company's business segments are; Energy Distribution and Renewable Electricity Production. The majority of its revenue is generated from the Energy Distribution segment, which includes the retail and distribution of fuels, heating oils, lubricants, liquefied gases, and bitumen, as well as logistics, which includes trading supply, refining activity, and shipping. Geographically, the company derives maximum revenue from the Caribbean followed by Africa and Europe.
58GF Score

Get the complete analysis for WBO:RUI

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

€33.34
Price
€26.63
GF Value