Ems-Chemie Holding AG (XSWX:EMSN) Accounts Payable & Accrued Expense: CHF183 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.

XSWX:EMSN Ems-Chemie Holding AG XSWX:EMSN
72 GF Score
Price CHF799.00
GF Value CHF597.69
Valuation Significantly Overvalued
! 6 Warning Signs
View Full Analysis

What is Ems-Chemie Holding AG Accounts Payable & Accrued Expense?

Ems-Chemie Holding AG XSWX:EMSN -1.36% 72 Accounts Payable & Accrued Expense is CHF183 Mil as of Jun. 2026. GuruFocus rates XSWX:EMSN with a GF Score™ of 72/100 and a GF Value™ of CHF597.69 (Significantly Overvalued). The stock has 6 warning signs investors should review.

Ems-Chemie Holding AG's quarterly accounts payable & accrued expense increased from Jun. 2025 (CHF144 Mil) to Dec. 2025 (CHF197 Mil) but then declined from Dec. 2025 (CHF197 Mil) to Jun. 2026 (CHF183 Mil).

Ems-Chemie Holding AG's annual accounts payable & accrued expense declined from Dec. 2023 (CHF234 Mil) to Dec. 2024 (CHF202 Mil) and declined from Dec. 2024 (CHF202 Mil) to Dec. 2025 (CHF197 Mil).

Ems-Chemie Holding AG Accounts Payable & Accrued Expense Historical Data

* Premium members only.

The historical data trend for Ems-Chemie Holding AG's Accounts Payable & Accrued Expense 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.

Ems-Chemie Holding AG Accounts Payable & Accrued Expense Chart

Ems-Chemie Holding AG Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Payable & Accrued Expense
Get a 7-Day Free Trial Premium Member Only Premium Member Only 322.06 316.02 234.19 201.79 196.75

Ems-Chemie Holding AG Semi-Annual Data
Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 Jun26
Accounts Payable & Accrued Expense 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 168.62 201.79 143.68 196.75 182.73
XSWX:EMSN
72GF Score
Ems-Chemie Holding AG XSWX:EMSN
Accounts Payable & Accrued Expense is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Ems-Chemie Holding AG Accounts Payable & Accrued Expense Calculation

Accounts payable & accrued expense usually includes accounts payable, accrued compensation and related benefits, etc.

Accounts payable is money owed by a business to its suppliers shown as a liability on a company's balance sheet. It is distinct from notes payable liabilities, which are debts created by formal legal instrument documents.

It is part of the current portion of the liabilities (due within one year or within the normal operating cycle if longer) reflected on the balace sheet of the company. A higher Accounts Payable means lower Working Capital needed to operate the business.

What does a Accounts Payable & Accrued Expense of CHF183 Mil mean?
Ems-Chemie Holding AG (XSWX:EMSN) has a Accounts Payable & Accrued Expense of CHF183 Mil as of Jun. 2026. Accounts payable and accrued expenses are amounts a company expects to pay to suppliers and others. View historical data on Ems-Chemie Holding AG and its competitors.
Is Ems-Chemie Holding AG's Accounts Payable & Accrued Expense too high?
Ems-Chemie Holding AG's current Accounts Payable & Accrued Expense is CHF183 Mil. Overall, Ems-Chemie Holding AG has a GF Score™ of 72/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Ems-Chemie Holding AG's Accounts Payable & Accrued Expense compare to LIN and SHW?
Ems-Chemie Holding AG's Accounts Payable & Accrued Expense of CHF183 Mil can be compared against companies in the Chemicals industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Accounts Payable & Accrued Expense for a Chemicals company?
A good Accounts Payable & Accrued Expense depends on the Chemicals industry context. However, Accounts Payable & Accrued Expense 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 Payable & Accrued Expense mean?
A high Accounts Payable & Accrued Expense can signal that a stock is expensive relative to its fundamentals. Accounts payable and accrued expenses are amounts a company expects to pay to suppliers and others. View historical data on Ems-Chemie Holding AG and its competitors. Ems-Chemie Holding AG's current Accounts Payable & Accrued Expense is CHF183 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ems-Chemie Holding AG stock overvalued right now?
Based on GuruFocus' analysis, Ems-Chemie Holding AG (XSWX:EMSN) is currently considered Significantly Overvalued. The stock's GF Value™ is CHF597.69, compared to a current price of CHF799.00 — trading 33.7% above its estimated fair value. The current Accounts Payable & Accrued Expense is CHF183 Mil. Ems-Chemie Holding AG's overall GF Score™ is 72/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accounts Payable & Accrued Expense calculated?
Accounts Payable & Accrued Expense is calculated from a company's financial statements. For Ems-Chemie Holding AG (XSWX:EMSN), the current Accounts Payable & Accrued Expense is CHF183 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 Ems-Chemie Holding AG (XSWX:EMSN) Overvalued in 2026?

Based on GuruFocus' analysis, Ems-Chemie Holding AG stock appears to be overvalued. The current stock price of CHF799.00 is trading 33.7% above its estimated GF Value™ of CHF597.69. GuruFocus considers Ems-Chemie Holding AG to be Significantly Overvalued.

Key valuation signals for XSWX:EMSN:

  • Accounts Payable & Accrued Expense: CHF183 Mil
  • GF Value™: CHF597.69 vs. price of CHF799.00 (33.7% above fair value)
  • GF Score™: 72/100 with 6 warning signs

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

Ems-Chemie Holding AG Business Description

Address Via Innovativa 1, Domat/Ems, CHE, 7013
Ems-Chemie Holding AG is a holding company that, through its subsidiaries, manufactures and sells a variety of chemical-based products. The firm organizes itself into two segments based on product type: High-Performance Polymers and Specialty Chemicals. The High-Performance Polymers segment, which generates the majority of revenue, sells plastic products to the automotive, electrical, and electronics industries. The Specialty Chemicals segment sells fibres, bonding agents for tires, and fusible bonding yarns for textiles and powder coating products. Geographically, the majority of its revenue comes from Europe and the rest from Asia, the Americas, and other regions.
72GF Score

Get the complete analysis for XSWX:EMSN

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

CHF799.00
Price
CHF597.69
GF Value