PBF (PBF Energy) Change In Receivables: $-802 Mil (TTM As of Mar. 2026)

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PBF PBF Energy Inc PBF
47 GF Score
Price $61.63
GF Value $33.95
Valuation Significantly Overvalued
! 7 Warning Signs
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What is PBF Energy Change In Receivables?

PBF Energy PBF -0.52% 47 Change In Receivables is $-802 Mil as of Mar. 2026. GuruFocus rates PBF with a GF Score™ of 47/100 and a GF Value™ of $33.95 (Significantly Overvalued). The stock has 7 warning signs investors should review.

PBF Energy's change in receivables for the quarter that ended in Mar. 2026 was $-770 Mil. It means PBF Energy's Accounts Receivable increased by $770 Mil from Dec. 2025 to Mar. 2026 .

PBF Energy's change in receivables for the fiscal year that ended in Dec. 2025 was $-2 Mil. It means PBF Energy's Accounts Receivable increased by $2 Mil from Dec. 2024 to Dec. 2025 .

PBF Energy's Accounts Receivable for the quarter that ended in Mar. 2026 was $1,937 Mil.

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 Receivable are being managed. PBF Energy's Days Sales Outstanding for the three months ended in Mar. 2026 was 22.36.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. PBF Energy's liquidation value for the three months ended in Mar. 2026 was $-5,532 Mil.


PBF Energy  (NYSE:PBF) Change In Receivables 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 Receivable are being managed.

PBF Energy's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1936.9/7904.3*91
=22.36

2. In Ben Graham's calculation of liquidation value, PBF Energy's accounts receivable are only considered to be worth 75% of book value:

PBF Energy's liquidation value for the quarter that ended in Mar. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=541.8-9065.9+0.75 * 1936.9+0.5 * 3078.2
=-5,532

* 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.


PBF Energy Change In Receivables Related Terms


PBF Energy Change In Receivables Historical Data

* Premium members only.

The historical data trend for PBF Energy's Change In Receivables 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.

PBF Energy Change In Receivables Chart

PBF Energy Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only -764.70 -178.80 93.80 197.50 -1.70

PBF Energy Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Change In Receivables 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 30.20 9.70 -1.80 -39.80 -770.30
PBF
47GF Score
PBF Energy Inc PBF
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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PBF Energy Change In Receivables Calculation

Change In Accounts Receivable relative to the previous period. It is any increase or decrease in the cash a company is owed by its customers.

Change In Receivables for the trailing twelve months (TTM) ended in Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was $-802 Mil.

* 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.

Frequently Asked Questions Learn more about Change In Receivables →
What does a Change In Receivables of $-802 Mil mean?
PBF Energy (PBF) has a Change In Receivables of $-802 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for PBF Energy and its competitors.
Is PBF Energy's Change In Receivables too high?
PBF Energy's current Change In Receivables is $-802 Mil. Overall, PBF Energy has a GF Score™ of 47/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does PBF Energy's Change In Receivables compare to IEP and DK?
PBF Energy's Change In Receivables of $-802 Mil can be compared against companies in the Oil & Gas industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Change In Receivables for an Oil & Gas company?
A good Change In Receivables depends on the Oil & Gas industry context. However, Change In Receivables 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 Change In Receivables mean?
A high Change In Receivables can signal that a stock is expensive relative to its fundamentals. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for PBF Energy and its competitors. PBF Energy's current Change In Receivables is $-802 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PBF Energy stock overvalued right now?
Based on GuruFocus' analysis, PBF Energy (PBF) is currently considered Significantly Overvalued. The stock's GF Value™ is $33.95, compared to a current price of $61.63 — trading 81.5% above its estimated fair value. The current Change In Receivables is $-802 Mil. PBF Energy's overall GF Score™ is 47/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Change In Receivables calculated?
Change In Receivables is calculated from a company's financial statements. For PBF Energy (PBF), the current Change In Receivables is $-802 Mil as of Mar. 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 PBF Energy (PBF) Overvalued in 2026?

Based on GuruFocus' analysis, PBF Energy stock appears to be overvalued. The current stock price of $61.63 is trading 81.5% above its estimated GF Value™ of $33.95. GuruFocus considers PBF Energy to be Significantly Overvalued.

Key valuation signals for PBF:

  • Change In Receivables: $-802 Mil
  • GF Value™: $33.95 vs. price of $61.63 (81.5% above fair value)
  • GF Score™: 47/100 with 7 warning signs

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


PBF Energy Business Description

Industry EnergyOil & Gas
Address One Sylvan Way, Second Floor, Parsippany, NJ, USA, 07054
PBF Energy Inc is an independent petroleum refiner and supplier of unbranded transportation fuels, heating oil, petrochemical feedstocks, lubricants, and other petroleum products in the United States. The company owns refineries in Delaware, Ohio, New Jersey, California, and Louisiana. The Company operates in two reportable business segments: Refining and Logistics. The Company's oil refineries are all engaged in the refining of crude oil and other feedstocks into petroleum products and are aggregated into the Refining segment. PBFX operates logistics assets such as crude oil and refined products terminals, pipelines, and storage facilities. The Logistics segment consists solely of PBFX's operations.
47GF Score

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

$61.63
Price
$33.95
GF Value