GMS Accounts Receivables 2011-2026 | GMS

Accounts receivable — is the amount of money owed to a company by other organizations, individuals, or the government. It arises when a company has already delivered goods, performed work, or provided services, but has not yet received payment for them.

Examples of accounts receivable

Customers have not paid invoices for delivered products
An advance has been paid to a supplier, but goods have not yet been received
Employees have not reported on accountable amounts
The government must refund tax overpayments
Outstanding loans issued

Importance of accounts receivable in company analysis

Asset quality
Accounts receivable are part of current assets. But they are not cash — they are promises. Investors assess how realistic these promises are to be collected. The higher the share of overdue or doubtful receivables, the greater the risk of asset impairment.
Impact on cash flow
Even if a company shows a profit, the money can be "tied up" in receivables. This means profit does not turn into actual cash, and the company may face liquidity shortages.
Assessment of management efficiency
The following accounts receivable turnover ratios are commonly used:
Receivables turnover = Revenue / Average accounts receivable
(the higher — the better)

Days Sales Outstanding (DSO) = 365 / Turnover
(the fewer days — the faster customers pay)

If the DSO is constantly increasing — this is a red flag — customers are delaying payments, and money gets stuck in settlements.

Annual Accounts Receivables GMS

2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011
707 M	729 M	700 M	666 M	482 M	394 M	431 M	-	-	-	-	-	-	-	-

All numbers in USD currency

Indicator range from annual reports

Maximum	Minimum	Average
729 M	394 M	587 M

Quarterly Accounts Receivables GMS

2025-Q2	2025-Q1	2024-Q4	2024-Q3	2024-Q2	2024-Q1	2023-Q4	2023-Q3	2023-Q2	2023-Q1	2022-Q4	2022-Q3	2022-Q2	2022-Q1	2021-Q4	2021-Q3	2021-Q2	2021-Q1	2020-Q4	2020-Q3	2020-Q2	2020-Q1	2019-Q4	2019-Q3	2019-Q2	2019-Q1	2018-Q4	2018-Q3	2018-Q2	2018-Q1	2017-Q4	2017-Q3	2017-Q2	2017-Q1	2016-Q4	2016-Q3	2016-Q2	2016-Q1	2015-Q4	2015-Q3	2015-Q2	2015-Q1	2014-Q4	2014-Q3	2014-Q2	2014-Q1	2013-Q4	2013-Q3	2013-Q2	2013-Q1	2012-Q4	2012-Q3	2012-Q2	2012-Q1	2011-Q4	2011-Q3	2011-Q2	2011-Q1
733 M	707 M	639 M	759 M	776 M	729 M	656 M	727 M	719 M	700 M	595 M	732 M	707 M	666 M	393 M	607 M	557 M	482 M	408 M	418 M	417 M	394 M	389 M	455 M	458 M	431 M	-	445 M	445 M	327 M	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-

All numbers in USD currency

Indicator range from quarterly reporting

Maximum	Minimum	Average
776 M	327 M	568 M

Accounts Receivables of other stocks in the Building materials industry

Issuer	Accounts Receivables	Price	% 24h	Market Cap	Country
Apogee Enterprises APOG	199 M	$ 36.58	0.4 %	$ 779 M	USA
Cornerstone Building Brands CNR	597 M	$ 87.63	-0.17 %	$ 87.6 K	USA
Caesarstone Ltd. CSTE	84.8 M	$ 1.37	-1.8 %	$ 47.4 M	Israel
The AZEK Company AZEK	49.9 M	-	-	$ 7.91 B	USA
Masonite International Corporation DOOR	326 M	-	-	$ 2.93 B	Canada
Beacon Roofing Supply BECN	1.2 B	-	-	$ 7.76 B	USA
ReTo Eco-Solutions RETO	146 K	$ 0.65	-0.03 %	$ 533 K	China
Eagle Materials EXP	212 M	$ 213.02	-2.01 %	$ 7.11 B	USA
Smith-Midland Corporation SMID	27.2 M	$ 35.63	2.96 %	$ 189 M	USA
Tecnoglass TGLS	241 M	$ 42.04	-5.1 %	$ 1.96 B	Colombia
Trex Company TREX	48.1 M	$ 41.68	4.41 %	$ 4.46 B	USA
Louisiana-Pacific Corporation LPX	127 M	$ 76.03	4.81 %	$ 5.32 B	USA
Installed Building Products IBP	67.1 M	$ 230.83	-22.98 %	$ 6.28 B	USA
Masco Corporation MAS	1.03 B	$ 72.55	0.85 %	$ 15.2 B	USA
MDU Resources Group MDU	259 M	$ 22.45	0.7 %	$ 4.59 B	USA
United States Lime & Minerals USLM	44 M	$ 109.44	2.29 %	$ 3.13 B	USA
Advanced Drainage Systems WMS	333 M	$ 147.32	-0.9 %	$ 11.4 B	USA
Quanex Building Products Corporation NX	198 M	$ 20.31	0.92 %	$ 740 M	USA
Cementos Pacasmayo S.A.A. CPAC	2.21 M	$ 10.47	-0.33 %	$ 2.27 M	Peru
Patrick Industries PATK	185 M	$ 95.99	0.09 %	$ 3.12 B	USA
PGT Innovations PGTI	118 M	-	-	$ 2.45 B	USA
Gibraltar Industries ROCK	120 M	$ 38.15	0.66 %	$ 1.14 B	USA
Owens Corning OC	937 M	$ 123.02	0.07 %	$ 10.3 B	USA
AAON AAON	314 M	$ 135.48	37.82 %	$ 11 B	USA
Armstrong World Industries AWI	130 M	$ 165.66	-0.32 %	$ 7.17 B	USA
Carrier Global Corporation CARR	2.64 B	$ 68.27	0.57 %	$ 58.2 B	USA
JELD-WEN Holding JELD	361 M	$ 1.69	-2.6 %	$ 144 M	USA
Simpson Manufacturing Co. SSD	303 M	$ 193.5	-0.24 %	$ 8.07 B	USA
James Hardie Industries plc JHX	333 M	$ 21.13	-1.42 %	$ 9.1 B	Irlanda
Summit Materials SUM	257 M	-	-	$ 9.22 B	USA
Alpha Pro Tech, Ltd. APT	8.14 M	$ 5.8	23.4 %	$ 60.6 M	Canada
Aspen Aerogels ASPN	35.3 M	$ 5.32	29.28 %	$ 438 M	USA
Builders FirstSource BLDR	1.06 B	$ 80.29	0.39 %	$ 8.95 B	USA
Vulcan Materials Company VMC	783 M	$ 291.7	-1.32 %	$ 38.5 B	USA
BlueLinx Holdings BXC	218 M	$ 56.14	-4.13 %	$ 448 M	USA
Carlisle Companies Incorporated CSL	594 M	$ 367.87	-1.78 %	$ 15.7 B	USA
Martin Marietta Materials MLM	723 M	$ 604.86	-1.74 %	$ 36.6 B	USA
Perma-Pipe International Holdings PPIH	66 M	$ 32.68	-2.45 %	$ 263 M	USA