Impol Seval a.d (XBEL:IMPL) Accounts Receivable: RSD2,484 Mil (As of Dec. 2025)

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XBEL:IMPL Impol Seval a.d XBEL:IMPL
85 GF Score
Price RSD5,900.00
GF Value RSD7,199.52
Valuation Modestly Undervalued
! 6 Warning Signs
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What is Impol Seval a.d Accounts Receivable?

Impol Seval a.d XBEL:IMPL 85 Accounts Receivable is RSD2,484 Mil as of Dec. 2025. GuruFocus rates XBEL:IMPL with a GF Score™ of 85/100 and a GF Value™ of RSD7,199.52 (Modestly Undervalued). 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. Impol Seval a.d's accounts receivables for the quarter that ended in Dec. 2025 was RSD2,484 Mil.

Accounts receivable can be measured by Days Sales Outstanding.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Impol Seval a.d's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was RSD-3,218.64.


Impol Seval a.d 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.

Impol Seval a.d's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=2483.843/0*91
=

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

Impol Seval a.d'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)
=(731.159+0.75 * 2483.843+0.5 * 4924.245-8088.119
-0-0)/0.942
=-3,218.64

* 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.


Impol Seval a.d Accounts Receivable Related Terms


Impol Seval a.d Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Impol Seval a.d'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.

Impol Seval a.d Accounts Receivable Chart

Impol Seval a.d 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 3,223.50 1,242.14 2,029.71 2,596.93 2,483.84

Impol Seval a.d Semi-Annual Data
Dec15 Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 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 3,463.61 2,029.71 3,478.65 2,596.93 2,483.84
XBEL:IMPL
85GF Score
Impol Seval a.d XBEL:IMPL
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Impol Seval a.d 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 RSD2,484 Mil mean?
Impol Seval a.d (XBEL:IMPL) has a Accounts Receivable of RSD2,484 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Impol Seval a.d and its competitors.
Is Impol Seval a.d's Accounts Receivable too high?
Impol Seval a.d's current Accounts Receivable is RSD2,484 Mil. Overall, Impol Seval a.d has a GF Score™ of 85/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Impol Seval a.d's Accounts Receivable compare to AA and CENX?
Impol Seval a.d's Accounts Receivable of RSD2,484 Mil can be compared against companies in the Metals & Mining 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 Metals & Mining company?
A good Accounts Receivable depends on the Metals & Mining 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 Impol Seval a.d and its competitors. Impol Seval a.d's current Accounts Receivable is RSD2,484 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Impol Seval a.d stock overvalued right now?
Based on GuruFocus' analysis, Impol Seval a.d (XBEL:IMPL) is currently considered Modestly Undervalued. The stock's GF Value™ is RSD7,199.52, compared to a current price of RSD5,900.00 — trading 18.1% below its estimated fair value. The current Accounts Receivable is RSD2,484 Mil. Impol Seval a.d's overall GF Score™ is 85/100 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 Impol Seval a.d (XBEL:IMPL), the current Accounts Receivable is RSD2,484 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 Impol Seval a.d (XBEL:IMPL) Overvalued in 2026?

Based on GuruFocus' analysis, Impol Seval a.d stock appears to be undervalued. The current stock price of RSD5,900.00 is trading 18.1% below its estimated GF Value™ of RSD7,199.52. GuruFocus considers Impol Seval a.d to be Modestly Undervalued.

Key valuation signals for XBEL:IMPL:

  • Accounts Receivable: RSD2,484 Mil
  • GF Value™: RSD7,199.52 vs. price of RSD5,900.00 (18.1% below fair value)
  • GF Score™: 85/100 with 6 warning signs

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


Impol Seval a.d Business Description

Address Prvomajska bb, Sevojno, SRB, 31205
Impol Seval a.d is engaged in the processing of aluminum. Its products include colored strips and sheets, painted taps, cold and hot rolled strips, hot rolled boards, sheets, and logs. The company products are used in the car, pharmaceutical, food, transport, interior design, electrical and construction industry. It exports its products to Germany, Italy, the USA, Hungary, the Netherlands, the countries of Latin America, France and Austria.
85GF Score

Get the complete analysis for XBEL:IMPL

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

RSD5,900.00
Price
RSD7,199.52
GF Value