Boule Diagnostics AB (CHIX:BOULS) Accounts Receivable: kr118.7 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.

CHIX:BOULS Boule Diagnostics AB CHIX:BOULS
48 GF Score
Price kr26.30
GF Value kr52.09
! 2 Warning Signs
View Full Analysis

What is Boule Diagnostics AB Accounts Receivable?

Boule Diagnostics AB CHIX:BOULS 48 Accounts Receivable is kr118.7 Mil as of Jun. 2026. GuruFocus rates CHIX:BOULS with a GF Score™ of 48/100 and a GF Value™ of kr52.09. The stock has 2 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Boule Diagnostics AB's accounts receivables for the quarter that ended in Jun. 2026 was kr118.7 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Boule Diagnostics AB's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 96.54.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Boule Diagnostics AB's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was kr-3.87.


Boule Diagnostics AB 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.

Boule Diagnostics AB's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=118.7/112.2*91
=96.54

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Boule Diagnostics AB's accounts receivable are only considered to be worth 75% of book value:

Boule Diagnostics AB's Net-Net Working Capital Per Share for the quarter that ended in Jun. 2026 is calculated as:

Net-Net Working Capital Per Share
=(Cash And Cash Equivalents+0.75 * Accounts Receivable+0.5 * Total Inventories-Total Liabilities
-Preferred Stock-Minority Interest)/Shares Outstanding (EOP)
=(19.6+0.75 * 118.7+0.5 * 65.8-305.9
-0-0)/42.500
=-3.87

* 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.


Boule Diagnostics AB Accounts Receivable Related Terms


Boule Diagnostics AB Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Boule Diagnostics AB'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.

Boule Diagnostics AB Accounts Receivable Chart

Boule Diagnostics AB Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 127.89 143.57 153.87 146.16 128.80

Boule Diagnostics AB Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Accounts Receivable 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 124.40 124.40 128.80 116.40 118.70
CHIX:BOULS
48GF Score
Boule Diagnostics AB CHIX:BOULS
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Boule Diagnostics AB Accounts Receivable Calculation

Accounts Receivable is money owed to a business by customers and shown on its Balance Sheet as an asset.

Frequently Asked Questions Learn more about Accounts Receivable →
What does a Accounts Receivable of kr118.7 Mil mean?
Boule Diagnostics AB (CHIX:BOULS) has a Accounts Receivable of kr118.7 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Boule Diagnostics AB and its competitors.
Is Boule Diagnostics AB's Accounts Receivable too high?
Boule Diagnostics AB's current Accounts Receivable is kr118.7 Mil. Overall, Boule Diagnostics AB has a GF Score™ of 48/100, reflecting its overall financial health beyond just this single metric.
How does Boule Diagnostics AB's Accounts Receivable compare to ABT and SYK?
Boule Diagnostics AB's Accounts Receivable of kr118.7 Mil can be compared against companies in the Medical Devices & Instruments 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 Medical Devices & Instruments company?
A good Accounts Receivable depends on the Medical Devices & Instruments 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 Boule Diagnostics AB and its competitors. Boule Diagnostics AB's current Accounts Receivable is kr118.7 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Boule Diagnostics AB stock overvalued right now?
Boule Diagnostics AB (CHIX:BOULS) has a current Accounts Receivable of kr118.7 Mil. The stock's GF Value™ is kr52.09, compared to a current price of kr26.30 — trading 49.5% below its estimated fair value. The current Accounts Receivable is kr118.7 Mil. Boule Diagnostics AB's overall GF Score™ is 48/100 with 2 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 Boule Diagnostics AB (CHIX:BOULS), the current Accounts Receivable is kr118.7 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 Boule Diagnostics AB (CHIX:BOULS) Overvalued in 2026?

Based on GuruFocus' analysis, Boule Diagnostics AB stock appears to be undervalued. The current stock price of kr26.30 is trading 49.5% below its estimated GF Value™ of kr52.09.

Key valuation signals for CHIX:BOULS:

  • Accounts Receivable: kr118.7 Mil
  • GF Value™: kr52.09 vs. price of kr26.30 (49.5% below fair value)
  • GF Score™: 48/100 with 2 warning signs

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


Boule Diagnostics AB Business Description

Other Exchanges BOUL:Sweden
Address Fagerstagatan 7, Spanga, SWE, SE-163 53
Boule Diagnostics AB is a company operating in the diagnostics market. It is engaged in the development, manufacturing and marketing instruments and consumables for blood diagnostics. The systems are intended for small and medium-sized hospitals, clinics and laboratories within outpatient care. the company operating through two complementary business segments: Diagnostics and OEM CDS. Through its subsidiaries, the company operates in USA ,Asia, Eastern Europe, Latin America Western Europe and Africa / Middle East. The majority revenue is generated from Asia.
48GF Score

Get the complete analysis for CHIX:BOULS

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

kr26.30
Price
kr52.09
GF Value