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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Coca-Cola HBC AG's accounts receivables for the quarter that ended in Dec. 2025 was €909 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Coca-Cola HBC AG's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 27.73.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Coca-Cola HBC AG's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was €-10.79.
Coca-Cola HBC AG 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.
Coca-Cola HBC AG's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Coca-Cola HBC AG's accounts receivable are only considered to be worth 75% of book value:
Coca-Cola HBC AG's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2025 is calculated as:
* 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.
Coca-Cola HBC AG Accounts Receivable Related Terms
Coca-Cola HBC AG Accounts Receivable Historical Data
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The historical data trend for Coca-Cola HBC AG'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.
Coca-Cola HBC AG (ATH:EEE) has a Accounts Receivable of €909 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Coca-Cola HBC AG and its competitors.
Is Coca-Cola HBC AG's Accounts Receivable too high?
Coca-Cola HBC AG's current Accounts Receivable is €909 Mil. Overall, Coca-Cola HBC AG has a GF Score™ of 95/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Coca-Cola HBC AG's Accounts Receivable compare to KO and PEP?
Coca-Cola HBC AG's Accounts Receivable of €909 Mil can be compared against companies in the Beverages - Non-Alcoholic 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 Beverages - Non-Alcoholic company?
A good Accounts Receivable depends on the Beverages - Non-Alcoholic 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 Coca-Cola HBC AG and its competitors. Coca-Cola HBC AG's current Accounts Receivable is €909 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Coca-Cola HBC AG stock overvalued right now?
Based on GuruFocus' analysis, Coca-Cola HBC AG (ATH:EEE) is currently considered Significantly Overvalued. The stock's GF Value™ is €38.76, compared to a current price of €56.30 — trading 45.3% above its estimated fair value. The current Accounts Receivable is €909 Mil. Coca-Cola HBC AG's overall GF Score™ is 95/100 with 5 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 Coca-Cola HBC AG (ATH:EEE), the current Accounts Receivable is €909 Mil as of Dec. 2025. 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 Coca-Cola HBC AG (ATH:EEE) Overvalued in 2026?
Based on GuruFocus' analysis, Coca-Cola HBC AG stock appears to be overvalued.
The current stock price of €56.30 is trading 45.3% above its estimated GF Value™ of €38.76.
GuruFocus considers Coca-Cola HBC AG to be Significantly Overvalued.
Key valuation signals for ATH:EEE:
Accounts Receivable: €909 Mil
GF Value™: €38.76 vs. price of €56.30 (45.3% above fair value)
No single metric tells the full story. See the ATH:EEE stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Coca-Cola HBC is the third-largest bottling partner in the Coca-Cola system by volume, behind Coca-Cola Femsa and Coca-Cola Europacific Partners. In 2025, CCHBC sold 2.9 billion unit cases of beverages. There is a long tail of Coca-Cola distributors, including brewers and independent operators with very small distribution territories.CCHBC is listed on the London Stock Exchange. Kar-Tess, a Luxembourg-based holding company, owns 23% of the equity of CCHBC, and Coca-Cola holds a further 21%. The remaining 56% is free float.
95GF Score
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