General de Alquiler de Maquinaria (XMAD:GAM) Accounts Receivable: €82.6 Mil (As of Jun. 2026)

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.

XMAD:GAM General de Alquiler de Maquinaria SA XMAD:GAM
82 GF Score
Price €1.53
GF Value €1.46
Valuation Fairly Valued
! 8 Warning Signs
View Full Analysis

What is General de Alquiler de Maquinaria Accounts Receivable?

General de Alquiler de Maquinaria XMAD:GAM +2.34% 82 Accounts Receivable is €82.6 Mil as of Jun. 2026. GuruFocus rates XMAD:GAM with a GF Score™ of 82/100 and a GF Value™ of €1.46 (Fairly Valued). 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. General de Alquiler de Maquinaria's accounts receivables for the quarter that ended in Jun. 2026 was €82.6 Mil.

Accounts receivable can be measured by Days Sales Outstanding. General de Alquiler de Maquinaria's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 96.50.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. General de Alquiler de Maquinaria's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was €-3.78.


General de Alquiler de Maquinaria 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.

General de Alquiler de Maquinaria's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=82.55/156.121*91
=96.50

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

General de Alquiler de Maquinaria'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)
=(27.42+0.75 * 82.55+0.5 * 26.069-454.337
-0-1.252)/93.428
=-3.78

* 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.


General de Alquiler de Maquinaria Accounts Receivable Related Terms


General de Alquiler de Maquinaria Accounts Receivable Historical Data

* Premium members only.

The historical data trend for General de Alquiler de Maquinaria'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.

General de Alquiler de Maquinaria Accounts Receivable Chart

General de Alquiler de Maquinaria 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 59.08 66.09 84.11 86.77 88.23

General de Alquiler de Maquinaria Semi-Annual Data
Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 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 73.10 86.77 85.17 88.23 82.55
XMAD:GAM
82GF Score
General de Alquiler de Maquinaria SA XMAD:GAM
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

General de Alquiler de Maquinaria 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 €82.6 Mil mean?
General de Alquiler de Maquinaria (XMAD:GAM) has a Accounts Receivable of €82.6 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on General de Alquiler de Maquinaria and its competitors.
Is General de Alquiler de Maquinaria's Accounts Receivable too high?
General de Alquiler de Maquinaria's current Accounts Receivable is €82.6 Mil. Overall, General de Alquiler de Maquinaria has a GF Score™ of 82/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does General de Alquiler de Maquinaria's Accounts Receivable compare to URI and SUNB?
General de Alquiler de Maquinaria's Accounts Receivable of €82.6 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 General de Alquiler de Maquinaria and its competitors. General de Alquiler de Maquinaria's current Accounts Receivable is €82.6 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is General de Alquiler de Maquinaria stock overvalued right now?
Based on GuruFocus' analysis, General de Alquiler de Maquinaria (XMAD:GAM) is currently considered Fairly Valued. The stock's GF Value™ is €1.46, compared to a current price of €1.53 — trading 4.8% above its estimated fair value. The current Accounts Receivable is €82.6 Mil. General de Alquiler de Maquinaria's overall GF Score™ is 82/100 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 General de Alquiler de Maquinaria (XMAD:GAM), the current Accounts Receivable is €82.6 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 General de Alquiler de Maquinaria (XMAD:GAM) Overvalued in 2026?

Based on GuruFocus' analysis, General de Alquiler de Maquinaria stock appears to be overvalued. The current stock price of €1.53 is trading 4.8% above its estimated GF Value™ of €1.46. GuruFocus considers General de Alquiler de Maquinaria to be Fairly Valued.

Key valuation signals for XMAD:GAM:

  • Accounts Receivable: €82.6 Mil
  • GF Value™: €1.46 vs. price of €1.53 (4.8% above fair value)
  • GF Score™: 82/100 with 8 warning signs

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


General de Alquiler de Maquinaria Business Description

Other Exchanges 0RTJ:UK4LX:Germany
Address Carretera Nacional II/INTA s/n, San Fernando de Henares, Madrid, ESP
General de Alquiler de Maquinaria SA is a machinery rental company. The company's rental fleet includes compactors, compressors, dumpers, electric machinery, platforms, cranes, scaffolds and transport vehicles, as well as auxiliary equipment and machinery used in the infrastructure, agricultural, port, construction, industrial and energy sectors. In addition, the company is involved in the sale of second-hand equipment.
82GF Score

Get the complete analysis for XMAD:GAM

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

€1.53
Price
€1.46
GF Value