WFG (West Fraser Timber Co.Ltd) Accounts Receivable: $301 Mil (As of Jun. 2026)

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WFG West Fraser Timber Co.Ltd WFG
75 GF Score
Price $68.72
GF Value $67.00
Valuation Fairly Valued
! 6 Warning Signs
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What is West Fraser Timber Co.Ltd Accounts Receivable?

West Fraser Timber Co.Ltd WFG +2.55% 75 Accounts Receivable is $301 Mil as of Jun. 2026. GuruFocus rates WFG with a GF Score™ of 75/100 and a GF Value™ of $67.00 (Fairly Valued). 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. West Fraser Timber Co.Ltd's accounts receivables for the quarter that ended in Jun. 2026 was $301 Mil.

Accounts receivable can be measured by Days Sales Outstanding. West Fraser Timber Co.Ltd's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 19.15.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. West Fraser Timber Co.Ltd's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $-15.00.

West Fraser Timber Co.Ltd 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.

West Fraser Timber Co.Ltd's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=301/1434*91
=19.15

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

West Fraser Timber Co.Ltd'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)
=(74+0.75 * 301+0.5 * 793-1871
-0-0)/78.304
=-15.00

* 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.

West Fraser Timber Co.Ltd Accounts Receivable Related Terms

West Fraser Timber Co.Ltd Accounts Receivable Historical Data

* Premium members only.

The historical data trend for West Fraser Timber Co.Ltd'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.

West Fraser Timber Co.Ltd Accounts Receivable Chart

West Fraser Timber Co.Ltd 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 441.00 286.00 250.00 239.00 186.00

West Fraser Timber Co.Ltd 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 340.00 311.00 186.00 350.00 301.00
WFG
75GF Score
West Fraser Timber Co.Ltd WFG
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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West Fraser Timber Co.Ltd 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 $301 Mil mean?
West Fraser Timber Co.Ltd (WFG) has a Accounts Receivable of $301 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on West Fraser Timber Co.Ltd and its competitors.
Is West Fraser Timber Co.Ltd's Accounts Receivable too high?
West Fraser Timber Co.Ltd's current Accounts Receivable is $301 Mil. Overall, West Fraser Timber Co.Ltd has a GF Score™ of 75/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does West Fraser Timber Co.Ltd's Accounts Receivable compare to SSD and UFPI?
West Fraser Timber Co.Ltd's Accounts Receivable of $301 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 West Fraser Timber Co.Ltd and its competitors. West Fraser Timber Co.Ltd's current Accounts Receivable is $301 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is West Fraser Timber Co.Ltd stock overvalued right now?
Based on GuruFocus' analysis, West Fraser Timber Co.Ltd (WFG) is currently considered Fairly Valued. The stock's GF Value™ is $67.00, compared to a current price of $68.72 — trading 2.6% above its estimated fair value. The current Accounts Receivable is $301 Mil. West Fraser Timber Co.Ltd's overall GF Score™ is 75/100 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 West Fraser Timber Co.Ltd (WFG), the current Accounts Receivable is $301 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 West Fraser Timber Co.Ltd (WFG) Overvalued in 2026?

Based on GuruFocus' analysis, West Fraser Timber Co.Ltd stock appears to be overvalued. The current stock price of $68.72 is trading 2.6% above its estimated GF Value™ of $67.00. GuruFocus considers West Fraser Timber Co.Ltd to be Fairly Valued.

Key valuation signals for WFG:

  • Accounts Receivable: $301 Mil
  • GF Value™: $67.00 vs. price of $68.72 (2.6% above fair value)
  • GF Score™: 75/100 with 6 warning signs

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

West Fraser Timber Co.Ltd Business Description

Other Exchanges WFC:GermanyWFG:Canada
Address 885 West Georgia Street, Suite 1500, Vancouver, BC, CAN, V6C 3E8
West Fraser Timber is a softwood lumber company that also produces wood panels and pulp products. The company produces its wood products globally, with lumber mills in British Columbia, Alberta, Europe, and the Southeastern United States. Following its acquisition of Norbord in 2021, West Fraser is one of the largest oriented strand board producers in the world.
75GF Score

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

$68.72
Price
$67.00
GF Value