WFCF (Where Food Comes From) Accounts Receivable: $2.50 Mil (As of Jun. 2026)

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WFCF Where Food Comes From Inc WFCF
77 GF Score
Price $12.50
GF Value $12.42
Valuation Fairly Valued
! 3 Warning Signs
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What is Where Food Comes From Accounts Receivable?

Where Food Comes From WFCF -0.87% 77 Accounts Receivable is $2.50 Mil as of Jun. 2026. GuruFocus rates WFCF with a GF Score™ of 77/100 and a GF Value™ of $12.42 (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. Where Food Comes From's accounts receivables for the quarter that ended in Jun. 2026 was $2.50 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Where Food Comes From's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 34.52.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Where Food Comes From's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $0.21.


Where Food Comes From 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.

Where Food Comes From's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=2.501/6.611*91
=34.52

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

Where Food Comes From'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)
=(3.417+0.75 * 2.501+0.5 * 0.989-4.757
-0-0)/4.980
=0.21

* 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.


Where Food Comes From Accounts Receivable Related Terms


Where Food Comes From Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Where Food Comes From'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.

Where Food Comes From Accounts Receivable Chart

Where Food Comes From 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 2.18 2.17 2.13 1.83 1.68

Where Food Comes From 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 2.06 2.37 1.68 2.06 2.50
WFCF
77GF Score
Where Food Comes From Inc WFCF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Where Food Comes From 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 $2.50 Mil mean?
Where Food Comes From (WFCF) has a Accounts Receivable of $2.50 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Where Food Comes From and its competitors.
Is Where Food Comes From's Accounts Receivable too high?
Where Food Comes From's current Accounts Receivable is $2.50 Mil. Overall, Where Food Comes From has a GF Score™ of 77/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Where Food Comes From's Accounts Receivable compare to ANPA and DLHC?
Where Food Comes From's Accounts Receivable of $2.50 Mil can be compared against companies in the Business Services 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 Business Services company?
A good Accounts Receivable depends on the Business Services 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 Where Food Comes From and its competitors. Where Food Comes From's current Accounts Receivable is $2.50 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Where Food Comes From stock overvalued right now?
Based on GuruFocus' analysis, Where Food Comes From (WFCF) is currently considered Fairly Valued. The stock's GF Value™ is $12.42, compared to a current price of $12.50 — trading 0.6% above its estimated fair value. The current Accounts Receivable is $2.50 Mil. Where Food Comes From's overall GF Score™ is 77/100 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 Where Food Comes From (WFCF), the current Accounts Receivable is $2.50 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 Where Food Comes From (WFCF) Overvalued in 2026?

Based on GuruFocus' analysis, Where Food Comes From stock appears to be overvalued. The current stock price of $12.50 is trading 0.6% above its estimated GF Value™ of $12.42. GuruFocus considers Where Food Comes From to be Fairly Valued.

Key valuation signals for WFCF:

  • Accounts Receivable: $2.50 Mil
  • GF Value™: $12.42 vs. price of $12.50 (0.6% above fair value)
  • GF Score™: 77/100 with 3 warning signs

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


Where Food Comes From Business Description

Address 202 6th Street, Suite 400, Castle Rock, CO, USA, 80104
Where Food Comes From Inc is a third-party food verification company conducting both on-site and desk audits to verify that claims being made about livestock, food, other high-value specialty crops and agricultural and aquaculture products are accurate. The company supports farmers, ranchers, vineyards, wineries, processors, retailers, distributors, trade associations, and restaurants with a wide variety of value-added services provided through its family of verifiers, including International Certification Services, Validus Verification Services, and others. It also provides a wide range of professional consulting services. It generates the majority of its revenue from Verification and certification services.
77GF Score

Get the complete analysis for WFCF

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

$12.50
Price
$12.42
GF Value