YLWDF (Yellow Pages) Accounts Receivable: $19.1 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.

YLWDF Yellow Pages Ltd YLWDF
78 GF Score
Price $9.36
GF Value $7.01
Valuation Significantly Overvalued
! 7 Warning Signs
View Full Analysis

What is Yellow Pages Accounts Receivable?

Yellow Pages YLWDF -1.84% 78 Accounts Receivable is $19.1 Mil as of Jun. 2026. GuruFocus rates YLWDF with a GF Score™ of 78/100 and a GF Value™ of $7.01 (Significantly Overvalued). The stock has 7 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Yellow Pages's accounts receivables for the quarter that ended in Jun. 2026 was $19.1 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Yellow Pages's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 51.46.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Yellow Pages's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $-2.15.


Yellow Pages 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.

Yellow Pages's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=19.113/33.892*91
=51.46

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

Yellow Pages'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)
=(27.556+0.75 * 19.113+0.5 * 0-66.645
-0-0)/11.531
=-2.15

* 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.


Yellow Pages Accounts Receivable Related Terms


Yellow Pages Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Yellow Pages'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.

Yellow Pages Accounts Receivable Chart

Yellow Pages 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 30.23 27.38 27.09 23.52 20.69

Yellow Pages 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 23.19 21.79 20.69 20.24 19.11
YLWDF
78GF Score
Yellow Pages Ltd YLWDF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Yellow Pages 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 $19.1 Mil mean?
Yellow Pages (YLWDF) has a Accounts Receivable of $19.1 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Yellow Pages and its competitors.
Is Yellow Pages' Accounts Receivable too high?
Yellow Pages' current Accounts Receivable is $19.1 Mil. Overall, Yellow Pages has a GF Score™ of 78/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Yellow Pages' Accounts Receivable compare to NYT and WLY?
Yellow Pages' Accounts Receivable of $19.1 Mil can be compared against companies in the Media - Diversified 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 Media - Diversified company?
A good Accounts Receivable depends on the Media - Diversified 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 Yellow Pages and its competitors. Yellow Pages's current Accounts Receivable is $19.1 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Yellow Pages stock overvalued right now?
Based on GuruFocus' analysis, Yellow Pages (YLWDF) is currently considered Significantly Overvalued. The stock's GF Value™ is $7.01, compared to a current price of $9.36 — trading 33.5% above its estimated fair value. The current Accounts Receivable is $19.1 Mil. Yellow Pages' overall GF Score™ is 78/100 with 7 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 Yellow Pages (YLWDF), the current Accounts Receivable is $19.1 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 Yellow Pages (YLWDF) Overvalued in 2026?

Based on GuruFocus' analysis, Yellow Pages stock appears to be overvalued. The current stock price of $9.36 is trading 33.5% above its estimated GF Value™ of $7.01. GuruFocus considers Yellow Pages to be Significantly Overvalued.

Key valuation signals for YLWDF:

  • Accounts Receivable: $19.1 Mil
  • GF Value™: $7.01 vs. price of $9.36 (33.5% above fair value)
  • GF Score™: 78/100 with 7 warning signs

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


Yellow Pages Business Description

Other Exchanges Y:Canada
Address 1751 Richardson Street, Suite 8.300, Montreal, QC, CAN, H3K 1G6
Yellow Pages Ltd is a media and marketing solutions company in Canada. It offers local and national businesses access to digital and print media and marketing solutions to reach consumers in all the provinces and territories of Canada.
78GF Score

Get the complete analysis for YLWDF

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

$9.36
Price
$7.01
GF Value