{"schemaVersion":"1.0","id":"rs-2026-010","slug":"accounts-receivable-by-industry-q1-2026","title":"Accounts Receivable by Industry: Q1 2026","headline":"Professional Services Had 5.1 Times Retail's Trade Receivables Per Revenue Dollar","summary":"Professional services had $22.11 in trade receivables for each $100 of trailing revenue. Retail had $4.30. That is a 5.1 times gap.","published":"2026-08-13","modified":"2026-08-13","status":"published","supersedes":null,"supersededBy":null,"topic":{"slug":"operating-economics","label":"Operating economics"},"subtopics":["accounts receivable","trade receivables","revenue","industry comparison"],"country":"United States","geographyLevel":"National","geographies":["United States"],"period":"Q1 2026 receivables · Q2 2025–Q1 2026 revenue","metric":"Trade receivables per $100 of trailing 12-month revenue","provenance":{"primarySources":[{"agency":"U.S. Census Bureau","dataset":"Quarterly Financial Report, Q1 2026","period":"Q1 2026","role":"Trade receivables and quarterly revenue from Tables 82.0, 82.1, 84.0, 84.1, 86.0, 86.1, 89.0 and 89.1","dataUrl":"https://www2.census.gov/econ/qfr/xls/qfr26q1f.xlsx"},{"agency":"U.S. Census Bureau","dataset":"About the Quarterly Financial Report","period":"Current","role":"Program coverage and definitions","url":"https://www.census.gov/econ/qfr/about.html"}],"contextSources":[]},"transformation":{"calculationType":"aggregated","formula":"Q1 trade receivables ÷ 12-month revenue × 100","filters":["Corporations with at least $50 million in assets","Q1 2026 trade receivables","Revenue from Q2 2025 through Q1 2026","Professional and technical services, except legal services","Source data not seasonally adjusted"],"transformations":["Add revenue for Q2 2025 through Q1 2026.","Divide Q1 2026 trade receivables by the 12-month revenue total.","Multiply the result by 100."]},"findings":[{"claim":"Professional services trade receivables per $100 of revenue","value":22.11,"unit":"USD per $100 revenue","geography":"United States"},{"claim":"Retail trade receivables per $100 of revenue","value":4.3,"unit":"USD per $100 revenue","geography":"United States"},{"claim":"Professional services to Retail trade relative multiple","value":5.1,"unit":"times","geography":"United States"},{"claim":"Wholesale trade receivables","value":423321,"unit":"USD millions","geography":"United States"},{"claim":"Professional services trade receivables","value":218475,"unit":"USD millions","geography":"United States"},{"claim":"Wholesale trade receivables per $100 of revenue","value":10.82,"unit":"USD per $100 revenue","geography":"United States"}],"limitations":["This study covers large corporations and does not cover all U.S. businesses.","It is not a small-business benchmark.","The rate does not show overdue bills or how fast customers pay, and it is not Days Sales Outstanding.","The Census revenue figure includes more than credit sales.","Receivables are measured at one point in time while revenue covers a full 12 months.","Retail uses a different QFR quarter rule.","The source data are not adjusted for seasons and Census may change them in later updates.","The data do not tell us why the gap between sectors exists."],"keywords":["accounts receivable by industry","trade receivables to revenue","Quarterly Financial Report","professional services receivables","retail trade receivables"],"aliases":["receivables per revenue dollar","QFR trade receivables","accounts receivable ratio"],"citation":"RecurSave. “Professional Services Had 5.1 Times Retail's Trade Receivables Per Revenue Dollar.” RecurSave Research, August 2026.","canonicalUrl":"https://www.recursave.com/research/accounts-receivable-by-industry-q1-2026","hasDataset":true,"accountsReceivableRows":[{"sector":"Professional services","tradeReceivablesMillions":218475,"trailingRevenueMillions":988240,"receivablesPer100Revenue":22.11},{"sector":"Information","tradeReceivablesMillions":269092,"trailingRevenueMillions":1915002,"receivablesPer100Revenue":14.05},{"sector":"Mining","tradeReceivablesMillions":52371,"trailingRevenueMillions":425986,"receivablesPer100Revenue":12.29},{"sector":"Wholesale trade","tradeReceivablesMillions":423321,"trailingRevenueMillions":3911102,"receivablesPer100Revenue":10.82},{"sector":"Retail trade","tradeReceivablesMillions":189828,"trailingRevenueMillions":4411031,"receivablesPer100Revenue":4.3}],"metaDescription":"Professional services had $22.11 in trade receivables for each $100 of trailing revenue. Retail had $4.30."}